3.12.32 General Unpostables

Manual Transmittal

October 24, 2018

Purpose

(1) This transmits revised IRM 3.12.32, Error Resolution — General Unpostables.

Material Changes

(1) Editorial changes have been made throughout the IRM.

(2) IRM 3.12.32.1.4(1) Added additional terms to the List of Acronyms.(IPU 18U0026 issued 01-02-2018)

(3) IRM 3.12.32.3(9) b) Removed unneeded references to CP Notices 12, 16 and 21.

(4) IRM 3.12.32.3(11) Updated last row in table to remove out-dated reference to CP 16 and 21. Added reference to CP 24.

(5) IRM 3.12.32.4(2) Changed "(per Master File)" to "(Per Function and Master File)" .

(6) IRM 3.12.32.4(3) Clarified areas that have inventory by adding function along with Campuses.

(7) IRM 3.12.32.5(4) Combined Function Code tables for Unpostables and Entity into one table and deleted paragraph five. Changed column titles.

(8) IRM 3.12.32.5 Deleted paragraph eight that did not include accurate information about the GUF 53-43 report. In paragraph nine, added link to IRM 3.12.32.47, which contains a description of the report.

(9) IRM 3.12.32.6 Reorganized section information about Electronically Filed Returns. In paragraph one, changed reference from IRM 3.42.5 to IRM 3.42.5.18.11, Researching Modernized e-File for IMF Identification Codes. Also added reference to IRM 3.42.4.8.2.1, Researching e-File BMF Identification Codes. Converted the Note to a paragraph and deleted previous paragraph two that contained a IRM 3.42.4 reference that was too general.

(10) IRM 3.12.32.7(1) Updated definition of "INDIVIDUAL" case closure.

(11) IRM 3.12.32.8(1) Updated Unpostable Resolution Codes table. In definition for URC 2, added reference that transaction data is sent to the Daily Tax Information File.

(12) IRM 3.12.32.8(2) Added Appeals to list of functions that use Command Code UPRES.

(13) IRM 3.12.32.9.1 Clarified how UPC 126 RC 1 returns auto-close to post.

(14) IRM 3.12.32.9.4 Added new UPC 315 RC 9 to list of URC 2 Auto-Closures.

(15) IRM 3.12.32.9.7(2) Updated the annual dates for reformatting purged cases.

(16) IRM 3.12.32.10(2) Table - Removed "IDT OMM" description from Category "I3" (IPU 18U0431 issued 03-09-2018). Added statement that no unpostables stopped generating in this category as of January, 2017.

(17) IRM 3.12.32.10(3) Updated table of Primary Processing Areas and related Category Codes. Changed row entitled Individual to Unpostables and removed Category "I3." Added row for RICS with category codes "I3" and "T1" .

(18) IRM 3.12.32.10.1(3) Table - Removed IDT OMM description from Category "I3" . (IPU 18U0431 issued 03-09-2018.)

(19) IRM 3.12.32.11.5(1) Removed UPC 147 RC 6 and 7 from Category "I2" .

(20) IRM 3.12.32.11.5(3) Updated Category "I2" description to clarify that Form 4251 charge-outs will not generate. (IPU 18U0431 issued 03-09-2018.)

(21) IRM 3.12.32.11.6 Removed IDT OMM from title for Category "I3" (IPU 18U0431 issued 03-09-2018). Removed paragraphs with routing, charge-out and closure information since cases no longer generate in category "I3" .

(22) IRM 3.12.32.11.22(1) Under Category B3, converted multiple paragraphs of case types to an alphalist.

(23) 3.12.32.11.31(1) Added new unpostable, UPC 315 RC 9, to Category "L5" .

(24) IRM 3.12.32.11.31(2) Updated Category "L5" to include information that some cases will be auto-closed by GUF.

(25) IRM 3.12.32.11.43 Changed name of Category "H1" from "Large Business and International" to "FACTA" , which more clearly identifies the type of unpostable. Added paragraph two stating that no Form 4251 will generate.

(26) IRM 3.12.32.12(7) Revised Command Code UPREV description.

(27) IRM 3.12.32.14(1) Made corrections to the Command Codes Definers and Definer-Modifiers Table. Removed the four UPCs included in the UPRES D box since a complete list is already in 3.12.32.9.2. For UPRES 6, corrected definer-modifier code from "Blank" to "B" , for cases when the transaction needs to bypass the NAP.

(28) IRM 3.12.32.15.2 Re-organized Nullify Area Code - URC 2 Table. Reordered rows by Office Identifier and then Range Assignment. Combined the Business Operating Division and Function columns. Removed Nullify Area Codes 23 and 40 which have the same range as NAC 41. Removed NAC 15 which is in the range for NAC 03.

(29) IRM 3.12.32.16 Re-organized and clarified section on Accessing the Generalized Unpostable Framework.

(30) IRM 3.12.32.18 Changed name of section from GUF Validation to Name and/or TIN Validation.

(31) IRM 3.12.32.22(4) Corrected information about unposting cycles.

(32) IRM 3.12.32.26 Re-organized section, Form 4251 Charge-Out, for clarity. Moved the following items from Section 3.12.32.26.1, Routing of Form 4251, that more accurately belong in 3.12.32.26:

  • Chart containing the elements of the Form 4251

  • Exhibit 3.12.32-5, Example of Form 4251

  • Paragraphs describing elements 21.2 and 21.3 on the Form 4251.

(33) IRM 3.12.32.26.1(1) Form 4251 Routing Table - In first Note, added "V8" to the categories that do not generate Form 4251 charge-outs (IPU 18U0431 issued 03-09-2018). Moved all the information in the first Note to paragraph three which contained other conditions that do not generate Form 4251.

(34) IRM 3.12.32.27 Removed section containing Form 8749, Unpostable Action and Routing Slip information. Renumbered the following sections.

(35) IRM 3.12.32.28 Removed "GUF 51-43" and "GUF 51-44" from title of the section, since the reports are not discussed in the section. Re-organized section for clarity.

(36) IRM 3.12.32.28(13) Added description of GUF 07-43, Unpostable Credit Interest Summary report.

(37) IRM 3.12.32.31 Combined paragraphs one and two.

(38) IRM 3.12.32.46(1) Added EPMF Entity Unpostables, Exempt Organization, RICS(AMTAP) and LB&I to the areas present on the GUF 53-41 report.

(39) IRM 3.12.32.46(3) Clarified use of the GUF 53-41 report for monitoring unworkable cases.

(40) IRM 3.12.32.46(13) Removed unneeded information about the GUF 53-41 report.

(41) 3.12.32.48 Revised GUF 55-40 UP Employee Assignment/Aged List information:

  • Paragraph eight - Revised to provide an explanation of the Cycles Aged Column on the report.

  • Deleted paragraph ten which had the aging cycle for each category and instead added link to the Aging Criteria Chart in 3.12.32.57.

  • Paragraph thirteen - Removed instructions to maintain inventories under a specific percentage, which may not apply to all functions.

(42) IRM 3.12.32.52 - Deleted paragraph five which contained general reference to Unpostable IRMs but no useful instructions.

(43) 3.12.32.57(1) Updated the Aging Criteria Chart. Added explanation of the Cycles Aged column. Added 10 cycles for category" B3" . Clarified that aging criteria is not applicable to categories "I3" and" I4" . (IPU 18U0026 issued 01-02-2018)

Effect on Other Documents

IRM 3.12.32 dated November 17, 2017 is superseded. This IRM also incorporates IRM Procedural Update (IPU) 18U0026 issued January 2, 2018 and 18U0431 issued March 9, 2018.

Audience

Wage and Investment (W&I) Employees, Tax Exempt and Government Entities (TE/GE) Employees, Large Business and International (LB&I) and Small Business/Self Employed (SB/SE) Employees

Effective Date

(01-01-2019)

Linda J. Brown,
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: IRM 3.12.32 provides information and guidelines on how the Generalized Unpostable Framework (GUF) system processes unpostable transactions. The GUF system receives transactions from the various Master Files. These are transactions which did not meet the criteria for posting, and also Form W-3, Transmittal of Wage and Tax Statements, which failed the matching routine. The unpostable transactions are categorized, assigned and maintained in the GUF inventory.

  2. Once the resolution is made, the transaction data is sent to the appropriate area for further processing. The unpostable case is removed from the SC- UP- MASTER- FILE and put on a historical file.

  3. Audience: The primary audience for this IRM is all IRS employees who use the GUF system and reports to manage, reassign, research, suspend, close, and /or review IMF, BMF, EPMF, PMF or CAWR unpostable cases.

  4. Policy Owner: Director, Submission Processing.

  5. Program Owner: Post Processing Section (An organization within Submission Processing, Specialty Branch).

  6. Primary Stakeholders: Areas that use the GUF system to resolve unpostable transactions including but not limited to:

    • Submission Processing

    • Criminal Investigation

    • Exempt Organizations

    • Accounts Management

    • Return Integrity and Compliance Services

    Note:

    Employees engaged in the unauthorized access or inspection of tax records are subject to disciplinary actions. Employees are allowed access to taxpayer records only when the information is needed to carry out their tax–related duties and their involvement in the tax matter does not create a possible conflict of interest.

Background

  1. This IRM provides the following information:

    1. Explains how transactions are organized and categorized within the GUF system.

    2. Explains the functionality for all the command codes that are used to resolve unpostables.

    3. Provides the format and meanings for understanding the reports generated during GUF processing.

  2. The information in this IRM applies to all GUF processing for the following programs:

    1. Individual Master File (IMF)

    2. Business Master File (BMF)

    3. Employee Plan Master File (EPMF)

    4. Combined Annual Wage Reporting (CAWR)

    5. Payer Master File (PMF)

  3. The GUF system generates a variety of reports used for:

    1. Assigning and monitoring workloads.

    2. Routing cases to the appropriate function for resolution.

    3. Researching cases for resolution

    4. Identifying trends in the types of transactions that unpost

    5. Maintaining an audit trail for closed cases

  4. The IRMs listed below are used to resolve specific unpostable transactions on the GUF system:

    1. IRM 3.12.37, IMF General Instructions

    2. IRM 3.12.38, BMF General Instructions

    3. IRM 3.12.166, EPMF Unpostables

    4. IRM 3.12.179, IMF Unpostable Resolution

    5. IRM 3.12.278, Exempt Organization Unpostable Resolution

    6. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

    7. IRM 3.13.122, IMF Entity Control Unpostables

    8. IRM 3.13.222, BMF Entity Unpostable Correction Procedures

    9. IRM 25.6.1, Statue of Limitations Processes and Procedures

Authority

  1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). The IRC has been amended by acts, public laws, rules and regulations, such as the following:

    • Revenue Reconciliation Act of 1998 (RRA 98)

    • Affordable Care Act (ACA)

    • Patient Protection and Affordable Care Act (PPACA) as amended by the Health Care and Education Reconciliation Act of 2010 (HCERA)

    • Federal Tax Liens - Lien Release and Related Topics IRC § 7432

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

Roles and Responsibilities

  1. The Director of Submission Processing is responsible for policy related to this IRM.

  2. The Campus Director is responsible for monitoring operational performance for the Submission Processing campus.

  3. The Operations Manager is responsible for monitoring operational performance for their operation.

  4. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to preform their duties.

  5. The Tax Examiners are responsible for following the procedures and guidelines contained in this IRM.

Acronyms

  1. The table lists commonly used acronyms and their definitions.

    Acronym Definition
    AMS Accounts Management System
    CAWR Combine Annual Wage Reporting
    CC Command Code
    CCC Computer Condition Code
    DLN Document Locator Number
    EPMF Employee Plans Master File
    EFTPS Electronic Federal Tax Payment System
    GUF Generalized Unpostable Framework
    IDRS Integrated Data Retrieval System
    IRM Internal Revenue Manual
    IRPTR Information Returns Transcript File on Line
    IRS Internal Revenue Service
    IRSN Internal Revenue Service Number
    MFT Master File Tax Code
    NAP National Account Program
    NC Name Control
    OFP Organization, Function and Program
    PN Pending
    PMF Payer Master File
    QR Quality Review
    RTR Remittance Transaction Research System
    SSN Social Security Number
    SCUPMF Service Center Unpostable Master File
    TAS Taxpayer Advocate Service
    TIN Taxpayer Identification Number
    TC Transaction Code
    UPC Unpostable Code
    URC Unpostable Resolution Code

IRM Deviations

  1. Service Center Directors, Headquarter Branch Chiefs, and Headquarter Analysts do not have the authority to approve deviations from IRM procedures. Any request for an exception or deviation to an IRM procedure must be elevated through appropriate channels for executive approval. This will ensure other functional areas are not adversely affected by the change, and it does not result in disparate treatment of taxpayers.

  2. See specific guidelines in IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process. Request for an IRM deviation must be submitted in writing and signed by the Field Director, following instructions from IRM 1.11.2.2.4 (3). Any disclosure issues will be coordinated by the Program owner. No deviations can begin until reviewed by the Program owner and approved at the Executive Level. All requests must be submitted to the Submission Processing Headquarters IRM coordinator.

CADE 2 Impact to Unpostables

  1. In January 2012 with CADE 2 implementation, the following cycles will be accelerated and impact Unpostables:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. Unpostables: - New available Tuesday; Closing Tuesday

    Example:

    Unpostable conditions identified on transactions input in the campus in any given cycle (with new cycle close of Wednesday), will be processed by Master File on Thursday and will be available in Unpostables to work as new inventory immediately following Tuesday.

  2. All new unpostables will be available to work on Tuesday morning. The GUF closing runs will occur on Tuesday evenings.

    Note:

    This applies to both IMF and BMF sites.

  3. IMF will begin processing and posting specific transactions daily. IMF will also identify Unpostables each day of the cycle. However, GUF will continue to run weekly. Unpostables for all five days of the IMF cycle will be marked for GUF to locate for opening runs to begin on Monday.

    1. IMF will not re-analyze the account at the end of the cycle to determine whether the unpostable condition has been resolved.

    2. There is a potential that the transaction needed to resolve the unpostable condition may post on a subsequent day in the same cycle. In this situation, URC 0 the unpostable.

    3. GUF 07 reports should contain multiple IMF data rows for each day of the production cycle (data for Day two of the cycle, data for Day two of the cycle, etc.)

    4. The data received for Day five may have more transactions than the other days of the cycle since this day will have all of the last day of cycle unpostables as well as all weekly account unpostables.

    Note:

    BMF will continue to process weekly and will create one Unpostable file for GUF to locate for the opening run on Monday.

  4. Not all transactions or accounts will post in IMF daily. Transactions or accounts marked as weekly will result in the transactions resequencing until Master File processes the end of the cycle on Thursday.

    Note:

    BMF will continue to process weekly.

  5. Corporate Files On-line (CFOL) Command Codes will contain an indicator on the screen to identify whether the IMF account is a daily account or a weekly account.

  6. IMF transactions posting time frames are outlined as follows:

    1. Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL command codes the second day after campus input. Transactions will be viewable on Integrated Data Retrieval System (IDRS) command codes the third day after campus input.

    2. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to weekly.

    3. Daily and weekly transactions directed to a weekly account are expected to post with the weekly processing on Thursday.

      Note:

      For items b and c, transactions will be viewable using CFOL command codes on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS command codes Monday following the Thursday processing run.

    4. Use of the posting delay code on transactions will result in the transaction being held until the weekly processing on Thursday. When the transaction is processed on Thursday and the posting delay code contains a value other than zero, the transaction will continue to resequence for the number of cycles equal to the value.

      Example:

      A transaction input with a posting delay code of one will be processed on Thursday, and will resequence until the following weekly processing day (the following Thursday). Use of the posting delay code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

  7. BMF transaction posting time frames are outlined as follows:

    1. Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

    2. Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  8. IMF cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

    Note:

    BMF cycle posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

  9. With accelerated refund processing for IMF, there are conditions under which accounts will not reflect the refund transaction code (TC) 846 upon settlement of the account. IMF will systemically prevent the refund transaction from generating. IMF will systemically generate the refund transaction (TC 846) when the refund hold expires.

    1. A refund hold will be applied when through Master File processing of the account, the account meets Priority Refund Transcript criteria (Refund, Refund-E, Refund-S, $1M, and $10M). The accounts will reflect a TC 971 action code (AC) 805 and a TC 570 with blocking series “55555” indicating the refund hold has been applied. The hold will systemically expire 4 business days after the TC 971 AC 805 cycle posting date.

    2. A refund hold will be applied when through Master File processing of the account, the account meets criteria to issue specific CP notices.

    3. These accounts will be processed during the weekly processing on Thursday. The accounts will reflect a TC 971 AC 804 and a TC 570 with blocking series "55555" indicating the refund hold has been applied. The hold will systemically expire 7 calendar days after the TC 971 AC 804 cycle posting date.

  10. Due to the accelerated refund processing, Bureau of the Fiscal Service (BFS) will no longer accept NOREF or HAL requests for IMF refunds. Functions that are impacted by the refund holds outlined in (9) above will have specific guidelines to address accounts that have the systemic holds instead of using NOREF as Submission Processing has known pre-January 2012.

  11. For functions that do not have specific requirements in place to place holds on inventory, the following guidelines are provided for IMF accounts:

    Note:

    BMF/EPMF are not changing to daily processing or accelerating refund schedule issuance. BMF/EPMF accounts can continue to use NOREF and/or HAL per existing guidelines.

    IF... AND... THEN...
    The account has a TC 846 posted,   A NOREF or HAL request cannot be initiated on an IMF account. Erroneous Refund Procedures should be followed.
    The account has a TC 570 with blocking series "55555" , A TC 971 AC 805 is also posted on the module indicating a refund transcript has generated, 1. A TC 570 can be input up to three business days after the systemically generated TC 570 cycle posted date (up to 6 PM local time) to prevent the refund transaction from generating.
    2. A NOREFP can be input to request IMF reverse the refund and stop the refund information from going to Bureau of the Fiscal Service (BFS). The NOREFP must be input on the third business day after 6 PM local or the fourth business day before 9 PM Eastern Friday - Wednesday (10 PM eastern on Thursday) from the systemically generated TC 570 cycle posted date.
    The account has a TC 570 with blocking series "55555" , A TC 971 AC 804 is also posted on the module indicating a CP 12 or 24 has been issued, 1. A TC 570 can be input up through 6 PM local the following Wednesday (6 calendar days after the systemically generated TC 570 cycle posted date) to prevent the refund transaction from generating.
    2. A NOREFP can be input Wednesday 6 PM local to Friday 4 PM Eastern to request IMF reverse the refund and stop the refund information from going to BFS.
  12. Reports that compare current year campus cycle data to previous year campus cycle data will contain different days within the same cycle.

    Example:

    The campus cycle in previous years were comprised of Friday through Thursday data. In January 2015, the same cycle will be comprised of Thursday through Wednesday data. A given cycle in the previous year may have had a large inventory to meet Program Completion Date (PCD) on Thursday. The cycle in 2015 may have the large inventory in the previous cycle due to the Wednesday cutoff.

Unpostable Inventory Guidelines

  1. General procedures for unpostable case inventories are as follows:

    1. Unpostable cases will be loaded by the Operations Branch and taken into the Unpostable, Criminal Investigation, Exam, Statute and Entity inventories within 3 days after Campus receipt from Enterprise Computing Center - Martinsburg (ECC-MTB) or Enterprise Computing Center Memphis (ECC-MEM).

    2. The Support Branch will transmit the closed Unpostables to ECC-MTB by Tuesday or they will miss the ECC-MTB Weekly Update. Missing this update will cause adverse effects (i.e., incorrect cycling).

  2. Inventories should be kept to a manageable level. The Headquarters and Campus measuring device will be the weekly Submission Processing Miscellaneous Inventory Report. (Unpostable Inventories, Unpostable Receipts, etc.)

    1. Total aged unpostable cases will be worked as quickly as possible and must not exceed 20 percent (Per Function and Master File) of the ending inventory.

    2. Unworkable and workable inventory levels (excluding Bankruptcies) and cycle closures should not exceed a 21 calendar day processing cycle. During conditions of backlogs, high priority must be given to processing Unpostables related to refunds and payments on accounts where returns have previously posted and therefore are probably in a balance due condition.

    3. Repeat unpostables will not exceed 10% of the current week’s receipts per Master File (i.e., BMF, IMF, EPMF, etc.).

    4. Correspondence for cases must be issued within ten days of determining contact is needed.

    5. Campuses will be contacted when the unacceptable age criteria for each category meets 15 cycles.

  3. If a function or Campuses ending inventory exceeds its receipts by 15 percent for three consecutive weeks, or the aged inventory exceeds 20 percent per week per Master File, then the inventory will be considered unmanageable. Stringent management measures must be taken to bring percentages back to manageable levels. The following are for all functions working Unpostables to help in maintaining these levels:

    1. Refund and payment processing, including Federal Tax Deposits (FTD), must be given a higher priority than other Unpostables. After the return due date, refund returns will receive the highest priority to meet the 45 day interest free period.

      Note:

      Ensure manual refunds are issued on all applicable refunds (i.e., refunds of 1 million dollars or more). Refer to IRM 21.4.4, for refund transactions.

    2. Nullified Unpostables that are to be re-input will receive expedite processing. Re-input returns should not be shelved.

    3. Completely review and resolve all conditions that can result in a repeat unpostable.

    4. Review the aged inventory to ensure high dollar amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and very old cases are kept to a minimum.

    5. There must be a 100% review on all repeat unpostables for each Master File.

    6. Each campus will maintain adequate staffing and terminals.

General Unpostable Framework (GUF) OFP Information

  1. Organization, function, program (OFP) codes are used for reporting work closed by two methods as follows:

    1. MASS (large quantity of unpostable closures)

    2. Individual closures

    Note:

    See IRM 3.30.20, Organization, Function and Program Codes for additional information on OFP codes.

  2. OFPs are used in conjunction with the weekly Work Performance and Control (WP&C) reporting system.

  3. The Unpostable Program and Function is determined by the Operation where it is located within the campus.

  4. Relevant Function Codes are listed in the following table:

    Function Code Function Title Function Abbreviation
    290 Unpostables Resolution UNP RES
    390 Entity Control ENT CONT
  5. Program Codes are provided in the following table:

    Program Code Program Name Program Name Abbreviation
    15100 BMF Unpostables BMF UNP
    15110 BMF Unpostables - Files BMF UNPF
    15120 BMF/EOMF MASS Unpostables BMF UNP
    15150 INTL BMF Unpostables INTLBUNP
    15160 Unpostable Code 305 RC 4 UPC305
    182X0 CAWR Replies CAWRREPL
    40010 Identity Theft Unpostables ID THFT
    44620 IRP Payer Master File IRP PMF
    45100 IMF/IRAF Regular Unpostables IMF UNPR
    45110 IMF/IRAF IMF IRAF
    45120 IMF/IRAF MASS Unpostables IMF UNPM
    45140 INTL IMF Unpostables INTLIUN
    72800 Employee Plans Combination Program EPCOMB
    13160 EO Combined EO COMB
  6. The Unpostable Program and Function combination is identified below and must be used for reporting completed work.

    1. 33XXX-290

    2. 34XXX-290

  7. The GUF 53-43 report, Weekly Resource and Inventory Report for O/F/P, is generated weekly and provides the volumes needed for filling out the Work Planning and Control (WP&C) Report with the correlating OFP codes. See IRM 3.12.32.47 for more information about the GUF 53-43 report.

Electronically Filed Returns

  1. Returns filed electronically (ELF) are distinguished from paper returns by a unique filing location code (FLC) shown as the first two digits in the document locator number (DLN). Refer to IRM 3.42.5.18.11, Researching Modernized e-File IMF Identification Codes, for a list of FLCs for IMF electronic filing. Refer to IRM 3.42.4.8.2.1 , Researching e-File BMF Identification Codes, for a list of FLCs for BMF electronic filing.

  2. For a complete list of automated DLN assignments for ELF and Modernized e-File (MeF) returns, refer to IRM 3.10.73.8.6, Automated DLN Assignment for ELF, MeF, SCRIPS and SFR/IRC § 6020(b).

Types of Unpostable Case Closures

  1. Unpostable case closures are divided into four (4) types:

    1. AUTO (AUTO-VOID/AUTO REJECT) - Cases closed automatically by the GUF system. Applies to all unpostable functions. There are unpostable category codes which will not auto-void/auto reject because of certain conditions that apply.

    2. MASS - Multiple cases closed with one GUF input action, batch closures.

    3. FILES - After thorough research, the Unpostable function will request the document from Files on the Form 4251, Return Charge-Out.

    4. INDIVIDUAL - Single cases closed manually.

Unpostable Resolution Codes

  1. The valid Unpostable Resolution Codes (URCs) and a description for each are listed in the chart below:

    Unpostable Resolution Code Description
    URC "A" Updates the unpostable name control to the Master File name control.
    URC "B" Special closure of open cases. Only used for IMF and BMF.
    URC "D" Deletes (voids) transactions that do not need follow-up actions. Valid for all Master Files.

    URC "D" removes the record from the Service Center Unpostable Master File (SCUPMF). URC "D" does not open an Integrated Data Retrieval System (IDRS) control base.
    URC "0" Allows the unpostable record to attempt to re-post at Master File with no change.

    URC "0" is valid for all Master Files.

    Note:

    For IMF transactions - If the transaction needed to resolve the unpostable condition has posted with a cycle date after the unpostable transaction, URC 0. Ensure the subsequent posted transaction is the only transaction needed to resolve the account.

    URC "1" Allows transactions to be re-input.

    It is valid for all Master Files except CAWR and PMF.

    URC "1" removes the record from the Service Center Unpostable Master File (SCUPMF). These records are not corrected (at this time) for an attempted re-posting at Master File as would URC "0" , "5" and "6."
    URC "2" Deletes (voids) transactions and is VALID for all Master Files.

    URC "2" removes the record from the Service Center Unpostable Master File (SCUPMF). Sends transaction data to Daily Tax Information File (TIF) to open an IDRS control base for most cases.

    Exception:

    An Integrated Data Retrieval System (IDRS) control base will not be opened if the originator’s IDRS number is not a significant number or it is a document code 47 or the originator IDRS number has values 01 - 10 in first two digits and 8888888 in digits three through nine and 3 or 4 in the tenth digit.

    URC "3" Used for auto-closures of With-Remittance (ISRP/RPS) documents due to a tax period change.
    URC "5" Used only for IMF when changing an error delay code and/or name control or name line at Master File and the transaction code is TC 140, TC 430, or TC 150.
    URC "6" Used for changing any combination of name control, name line, adding or deleting a spouse and/or spouse's taxpayer identification number (TIN), TIN type, transaction codes, transaction date, plan number, error delay code, computer condition code, tax period ending for IMF, and certain nontaxable BMF and EPMF returns.

    URC 6 is valid for all Master Files.
    Note: PMF will only accept TIN, TIN type, and name control changes.
    URC "8" Rejects, nullifies or removes the record from the Service Center Unpostable Master File (SCUPMF).

    Valid for all Master Files except CAWR and PMF. Used when routing a case to Rejects.
  2. The resolution codes described above are used when utilizing Command Code (CC) UPRES to resolve unpostable cases assigned to various functions including the following areas:

    1. Appeals

    2. Unpostables

    3. Entity Control

    4. Examination,

    5. Statutes

    6. Criminal Investigation

    7. Return Integrity and Compliance Services/ Integrity and Verification Operations

    Exception:

    Unpostable Resolution Code 3 is used during GUF 13 processing.

  3. Unpostable BMF and EPMF returns can be resolved using URC 6. The MFT Code and Doc Code for the BMF and EPMF forms are listed in table below.

    MFT Code Doc Code Form
    02 16 1120S
    06 65 1065
    15 23 8752
    36 81 1041A
    37 83 5227
    44 91 990PF
    50 71 4720
    67 90 990
    67 09 990EZ
    76 35 5330
    77 29 706GST
    78 59 706GSD

Automatic Closures by the GUF System

  1. The GUF system will automatically close specific cases based on certain conditions using Unpostable Resolution Codes (URCs) "D" , "1" , "2" , "3" , "6" , or "8" without tax examiner involvement.

  2. The following cases will NOT auto-void with URC "D" or "2" :

    1. Cases that fall within categories "A1" , "A2" , "C1" , "C2" , "C3" , "E2" , or "Z1"

    2. Document code is "51"

    3. Employee number begins with a valid office identifier (OI) and the functional organization codes (3rd, 4th, and 5th digits of the employee number) are 890 thru 899

    4. Category code is "E1" and the transaction code (TC) is 30X

    5. Employee number is blank and URC "2"

  3. GUF will not auto-void a purged case.

URC 0 Auto-Closure

  1. Returns that unpost UPC 126 RC 1, will GUF auto-close URC "0" to post to Master File.

URC D Auto-Closure

  1. The following unpostable codes and transactions will be automatically voided using Unpostable Resolution Code (URC) "D" (Void —No Further Action).

    1. UNPOSTABLE RESOLUTION CODE "D" AUTO-VOIDED
      Unpostable code (UPC) 001, document code (Doc Code) 69
      UPC 003, Doc Code 69
      UPC 128
      UPC 129
      UPC 147 reason code (RC) 4 or 8, transaction code (TC) 150
      UPC 168 RC 0, TC 494/495, Doc Code 77, Blocking Series 001-099
      UPC 168 RC 1 TC 972
      UPC 186 RC 0 TC is 140, 141, 142, 474, 475, or 59X
      UPC 188 RC 0 TC is 599
      UPC 194 RC 3
      UPC 197 RC 0 Doc Code is 14, 77, or 79
      UPC 301 Doc Code is 78
      UPC 303 RC 1 and Doc Code 77 and not TC 460
      UPC 303 RC 1 and Doc Code is 78, 14 or 49
      UPC 304 and TC is 59X
      UPC 307 RC 1 and TC is 59X
      UPC 312 RC 1
      UPC 313 RC 1 TC 075
      UPC 319 RC 1 TC 96X or Doc Code 63
      UPC 329 RC 1 and TC is 59X
      UPC 330 RC 9
      UPC 341 RC 1 and TC is 59X
      UPC 347 RC 1 and TC is 582 or 583
      UPC 383 RC 5
      UPC 390 RC 1 or 9 and Doc Code is not 51
      UPC 430 RC 1
      UPC 801 TC 96X
      UPC 802, 844, or 845
      UPC 803 TC 96X
      UPC 812 TC 96X
      UPC 823 and TC 59X
      UPC 853 and TC 59X
      UPC 877 TC 96X
      Primary Trans pre—journalized (PJ) AMT is equal to zero and TC 922
      Primary Trans PJ AMT is equal to zero and TC 59X and not (UPC 347 RC 1 and Doc Code is 14 or 49) and DAR Closing Code is 00-04, 0, 10-14, 17-20, 54 or 99
      Primary Trans PJ AMT is equal to zero and TC 96X and not (MFT Code is zero and TAX PRD is zero) and UPC is 159, 183, 185, 186, 188, 197, 290, 308, 309, 311, 329, 333, 340, 347, 366, 811, 823 or 824
      Primary Trans PJ AMT is equal to zero
      Condition 1, TC 96X and not (MFT Code is zero and TAX PRD is zero) and UPC is 182 RC 0 or UPC 195 RC 0 or 1, or UPC 341 RC 2 or UPC 345 RC 1 or 3,
      Condition 2, TC is 96X and UPC 301 RC 1 OR UPC 313 RC 1
      Primary Trans PJ AMT is equal to zero, TC 98X and UPC 301 RC 1 or UPC 303 RC 1 or UPC 312 RC 2
      Primary Trans PJ AMT is equal to zero and UPC 147 RC 4 or 8, TC 150
      Primary Trans PJ AMT is equal to zero and UPC 193 RC 0, TC 290, 294, 298
      Primary Trans PJ AMT is equal to zero and UPC 313 RC 1, TC 073
      Primary Trans PJ AMT is equal to zero and UPC 337 RC 1, TC 290, 294, 298
      Primary Trans PJ AMT is equal to zero and UPC 347 RC 2 - 4
      Primary Trans PJ AMT is equal to zero and batch close with document (V1), Doc Code 63
      Primary Trans PJ AMT is equal to zero and batch close with document (V1), Doc Code 14, 49 and 77, and MFT 33, 34, 44, 67, 74

URC 1 Auto-Closures

  1. The following unpostable codes will be automatically closed using URC "1" (Auto Re-input):

    • UPC 197 RC 6, or 7 and Master File Tax (MFT) is not 29

    • UPC 197 RC 8

    • UPC 138 RC 2 and TC is 740/841

    • UPC 316 RC 2 and TC is 740/841

    • UPC 316 RC 1 and TC 840 and Doc Code 45

    • UPC 494 RC 1 and TC 370, MFT 01, Doc Code 41/51

URC 2 Auto-Closures

  1. The following unpostable codes will be automatically voided to the preparer using URC "2" :

    1. UNPOSTABLE RESOLUTION CODE "2" - AUTO-VOID TO PREPARER
      UPC 132
      UPC 133 RC 1
      UPC 134 RC 1, 2, 3, 4, 5
      UPC 138 RC 4 TC 848, Doc Code 48
      UPC 139
      UPC 142
      UPC 143 RC 0
      UPC 151 RC 0 Doc Code 77, TC not 460
      UPC 151 RC 0 Doc Code 04, 14, 49, 63, 78, 79, 80, 81
      UPC 151 and TC is 96X
      UPC 152 and TC is 96X
      UPC 154 and TC is 29X or 47X
      UPC 155 RC 0 TC 29X/30X
      UPC 155 RC 1
      UPC 158 RC 0 or 1 and TC is 29X or 30X
      UPC 159 RC 0 Only if pre—journalized amount is zero
      UPC 160 RC 0
      UPC 160 RC 1 and TC is 29X
      UPC 161 and TC is 96X
      UPC 162 and TC 971
      UPC 163 RC 0
      UPC 164 RC 5, TC 29X/30X
      UPC 165 RC 0, 1, 2
      UPC 165 RC 3, TC 290, Doc Code 54, MFT 55
      UPC 167 RC 0, 1, 3, or 4, and TC is 29X or 30X
      UPC 168 RC 0, 2, 4, 5, 6, 7, 8, or 9
      UPC 168 and TC is 96X
      UPC 169 RC 0, 2, 4, 6, 7, 8
      UPC 169 RC 9 and TC 971 action code (AC) 144
      UPC 171 RC 4 and TC is 520
      UPC 173 RC 2, 3
      UPC 173 RC 5 MFT not 29
      UPC 173 RC 7 and TC is 29X or 30X
      UPC 174
      UPC 178 RC 1, 2, or 4
      UPC 179 RC 0
      UPC 181
      UPC 185 RC 1
      UPC 186 RC 2
      UPC 186 and TC is 96X
      UPC 187
      UPC 188 RC 0, TC 29X, MFT not 55
      UPC 189 RC 0, 1, 2, 3, and TC 29X/30X
      UPC 189 RC 5, 6
      UPC 192 RC 0, 1, 3
      UPC 193 RC 0 with TC 290, 300, 304, 308
      UPC 193 RC 2, TC 291, 301
      UPC 193 RC 3, TC 290
      UPC 194 RC 2
      UPC 290 RC 1, TC 520
      UPC 290 RC 7
      UPC 290 RC 8, TC not 42X
      UPC 291 RC 2, 3, TC 29X/30X
      UPC 291 RC 0, 4, 5, 7, 8, 9
      UPC 292 RC 0, TC 29X/30X
      UPC 292 RC 2 and TC not 150
      UPC 292 RC 4
      UPC 292 RC 6
      UPC 292 RC 7 and Doc Code 34
      UPC 293 RC 0, 5, 7, 9
      UPC 293 RC 8 and TC not 150 or 430
      UPC 298 RC 0
      UPC 302 RC 1
      UPC 304 and TC 29X/30X OR 474
      UPC 304 RC 8 and the MFT is 40
      UPC 306 TC 29X
      UPC 307 RC 8
      UPC 309 RC 1
      UPC 306 RC 8
      UPC 311 RC 3
      UPC 311 RC 4 and TC 971
      UPC 311 RC 5 and TC 370
      UPC 312 RC 2, 3, 4
      UPC 313 RC 1, 4, 6, 7, 9
      UPC 313 RC 8 and DC 47 or 54
      UPC 313 RC 8 and TC 971 AC 747
      UPC 314 RC 1 MFT 34, 36, 37, 44, 46, 49 or 67
      UPC 314 RC 7 and MFT 13 TC 290
      UPC 315 RC 8, TC 290, Doc Code 54, MFT 13,
      UPC 315 RC 9
      UPC 316 RC 9
      UPC 317 RC 5 or 6
      UPC 322 RC 3 RC 1 or 4
      UPC 321 RC 2 and TC 29X or 30X
      UPC 323
      UPC 324 RC 1 or 2 and TC 29X or 30X
      UPC 326 RC 1 or 2 and TC 29X or 30X
      UPC 327 RC 1 and the TC is 30X or Doc Code is 40 or 54 or 77
      UPC 328 RC 4 and not MFT 79
      UPC 328 RC 7 and TC 290 or 300
      UPC 329 RC 3
      UPC 330 RC 1, 2, 3, 4, 5, 6, 7
      UPC 334 RC 2, 3, 4, or 6
      UPC 335 and TC 29X or 30X
      UPC 336 RC 1 or 2 and TC 29X or 30X
      UPC 337 RC 1, TC 300, 304, 308
      UPC 337 RC 2 and 3, TC 290
      UPC 337 TC 30X
      UPC 339 RC 1 and TC is not 090
      UPC 341 RC 1
      UPC 341 RC 2 and TC 474 or 96X
      UPC 342 RC 1 or 2 and TC 29X or 30X
      UPC 342 RC 3, 4, 5, 6, 7, 8
      UPC 343 RC 1
      UPC 344
      UPC 345 RC 1, 3, 5
      UPC 345 RC 1 (Centralized Authorization File (CAF) unpostable) TC 96X
      UPC 347 RC 1 Doc Code 14 or 49
      UPC 348
      UPC 349
      UPC 351
      UPC 354 RC 1, 2, 3, 4, or 5
      UPC 354 RC 6 and TC 971 and MFT not 02, 08 or 34
      UPC 356
      UPC 358 RC 9
      UPC 357
      UPC 359 RC 1 thru 6
      UPC 361
      UPC 366 RC 1 and TC is not 157, 460 or 620
      UPC 367
      UPC 368 RC 1
      UPC 369
      UPC 370
      UPC 371
      UPC 379
      UPC 382
      UPC 384 RC 2, Doc Code 34
      UPC 390 RC 2 thru 8
      UPC 391 RC 5 thru 9
      UPC 395 RC 5
      UPC 398 RC 2
      UPC 429 RC 1
      UPC 438 RC 1, 2, 3, 4, 5
      UPC 490 RC 3
      UPC 490 RC 5
      UPC 491 RC 3 or 8
      UPC 491 RC 4 and the TC is 29X/30X
      UPC 491 RC 7 and Doc Code is 54
      UPC 491 RC 9 and TC is 29X
      UPC 492 RC 1, 5 or 6
      UPC 493 RC 2, 4, 6, 8, 9
      UPC 494 RC 0 -9
      UPC 494 RC 1 TC 29X or 30X Doc Code 47 or 54
      UPC 495 RC 3 thru 9
      UPC 496 RC 1, 2, 6, 7, 8 or 9
      UPC 497 RC 2, 7, or 9
      UPC 498 RC 4, 5, or 8
      UPC 806
      UPC 810 and TC is not 460
      UPC 811 and TC is not 460
      UPC 812 and TC is not 460
      UPC 820
      UPC 823 and TC 125 or 96X
      UPC 836
      UPC 838
      UPC 840
      UPC 843
      UPC 852
      UPC 853 and TC 011, 96X or 47X
      TC 971 or 972 (971-CD of DAR-DOC-SECT-DAT not equal to 341-345 and 349-353)
  2. The following unpostable codes will automatically void with URC "2" to specific areas.

    1. UPC Code Receiving Area
      UPC 133 RC 0 "05" (Examination/SC)
      UPC 135 "02" (Accounts Management)
      UPC 151 RC 0 "07" (Communication Liaison C&L)
      UPC 152 RC 0 "07" (Communication Liaison C&L)
      UPC 159 RC 0 - 7 "07" (Communication Liaison C&L)
      UPC 159 RC 0 TC 140, 141, 142 "03" (Collections / Compliance)
      UPC 160 RC 2 "02" (Accounts Management)
      UPC 160 RC 3 thru 9 "05" (Examination/SC)
      UPC 168 RC 1 "05" (Examination/SC)
      UPC 168 RC 3 "03" (Collections / Compliance)
      UPC 169 RC 5 "25" (Entity)
      UPC 170 "02" (Accounts Management)
      UPC 171 RC 3 "03" (Collections / Compliance)
      UPC 173 RC 0 or 1 "02" (Accounts Management)
      UPC 173 RC 6 "05" (Examination/SC)
      UPC 175 RC 0, TC 820 with blocking series (BS) 050-059 "05" (Examination/SC)
      UPC 179 RC 1 "05" (Examination/SC)
      UPC 180 RC 2, TC 29X with BS 200–299 "02" (Accounts Management)
      UPC 183 RC 4 "17" (Criminal Investigation)
      UPC 192 RC 2 "05" (Examination/SC)
      UPC 194 RC 2 "03" (Collections / Compliance)
      UPC 197 RC 1 thru 3 "41" (Accounting)
      UPC 198 RC 0 "02" (Accounts Management)
      UPC 307 RC 1 with TC 96X, and MFT is "NOT" zero and tax period is "NOT" zero "14" (CAF)
      UPC 315 RC 2 through 4 "06" (IRP)
      UPC 317 RC 4 "02" (Accounts Management)
      UPC 320 "03" or "19 " (Compliance / SC)
      UPC 326 RC 4 "25" (Entity)
      UPC 328 RC 4 "02" (Accounts Management)
      UPC 337 TC 29X "03" (Compliance / SC)
      UPC 343 RC 2 through 5 "25" (Entity)
      UPC 347 RC 1 and the Doc Code is 14 or 49 "03" (Compliance / SC)
      UPC 358 RC 1 "25" (Entity)
      UPC 365 RC 1 "25" (Entity)
      UPC 373 RC 1 or 2 "25" (Entity)
      UPC 496 RC 5 "25" (Entity)
  3. In addition to the above criteria certain cases are routed by GUF to other areas (in lieu of the preparer) based on the transaction code, document code or nullify area. The following is a list of the specifics:

    1. All Document Code "63" cases in Category "V1" and the Doc Code is "14" , "49" or "77" and MFT is NOT "33" , "44" , "67" or "74" will be routed to Nullify Area Code "25" (Entity).

    2. All Document Code "80" or "81" cases with a Campus jurisdiction (first two digits of the Document Locator Number that fall within a Campus range) will be assigned and routed to Nullify Area Code "25" (Entity).

    3. All Document Code "80" or "81" with an Area Office jurisdiction will be assigned and routed to Nullify Area Code "47" (Tax—Exempt & Government Entities (TEGE) Area Office).

    4. All Document Codes "14" , "49" , or "77" with MFT equal to "33" , "34" , "44" , "67" , or "74" will be assigned and routed to Nullify Area Code "25" (Entity).

    5. All cases carrying employee number ranges of 301 through 339 will be assigned and routed to Nullify Area Code "02" (Accounts Management).

URC 6 Auto-Closures

  1. Some UPC 151 and UPC 301 unpostables will be auto-closed with URC "6" .

  2. There are two ways to identify these URC 6 auto-closures:

    1. Payments processed through the Integrated Submission and Remittance Processing (ISRP) or Remittance Processing System (RPS).

    2. Check digits entered in the wrong positions-first two digits of the name control followed by two blanks.

URC 8 Auto-Closures

  1. The following unpostables are automatically closed with URC "8" and systemically routed to the Rejects Nullify Area Code 01.

    1. UNPOSTABLE RESOLUTION CODE "8" - AUTO-CLOSED
      UPC 127 RC 0
      UPC 136 RC 1
      UPC 141 RC 0
      UPC 148 RC 0, 6, 7
      UPC 164 RC 1, 3, 4, 6, 8
      UPC 164 RC 5, TC 150
      UPC 167 RC 2 and Pre—Journalized amount is not equal to zero
      UPC 189 RC 7, 9
      UPC 197 RC 4, 5, 6 and MFT 29
      UPC 290 RC 1, TC 150
      UPC 290 RC 4, TC 150
      UPC 290 RC 6
      UPC 291 RC 1
      UPC 291 RC 2 and TC is 370
      UPC 291 RC 9 and TC is 150
      UPC 292 RC 1 or 5
      UPC 292 RC 0, 2, or 3, and TC 150
      UPC 292 RC 4 and TC is 150 or 430
      UPC 293 RC 2, 3 or 4
      UPC 293 RC 8 and TC is 150 or 430
      UPC 294 RC 1
      UPC 295 RC 1
      UPC 299 RC 1, 2, 3
      UPC 299 RC 6
      UPC 301 RC 4 TC 150 MFT 52
      UPC 304 RC 9
      UPC 307 RC 2, TC is not 6XX
      UPC 307 RC 9
      UPC 311 RC 2 and TC 370
      UPC 311 RC 2 and TC 400 and Doc Code 51
      UPC 311 RC 3 and TC 400 and Doc Code 51
      UPC 318 RC 1
      UPC 319 RC 1
      UPC 331 RC 1, 3, 4, or 5
      UPC 332 RC 1 or 3 and file location code (FLC) is NOT 98
      UPC 334 RC 7 and TC 290/300/370
      UPC 346 RC 1 Doc Code 51
      UPC 490 RC 0 Doc Code 51
      UPC 490 RC 3
      UPC 491 RC 2, 9
      UPC 492 RC 2
      UPC 492 RC 4 and Doc Code is not 34
      UPC 495 RC 1, 2
      UPC 495 RC 3 and TC 150
      UPC 496 RC 1 and TC 150
      UPC 496 RC 2 and TC 150
      UPC 496 RC 3 and TC 150 or TC 6XX
      UPC 496 RC 4
      UPC 497 RC 1 or 5
      UPC 498 RC 4 and TC is 150
      UPC 499 RC 2, 5, 9
      UPC 878

Purged Unpostables

  1. Purged unpostables are items returned to Enterprise Computing Center-Martinsburg (ECC-MTB) without correction, normally as part of end-of-year processing.

  2. After reformatting 2018 purged unpostables to 2019 format, ECC-MTB will send the transactions back to GUF so they can be associated with the database information. The reformatted unpostables can be identified as UPC 296 for IMF, UPC 398 for BMF and UPC 890 for EPMF. ECC-MTB will send PMF documents back with the same unpostable code originally issued.

  3. Do not suspend unresolved end of year unpostables.

Category Code Identification and Criteria

  1. General Category Information—

    1. A "category code" is assigned to every unpostable record for the Master Files: "IMF" , "BMF" , "EPMF" , "PMF" and "CAWR" .

    2. These unique two digit alpha-numeric codes identify the area that will work the unpostable case.

    3. These codes will also determine when a Form 4251, Return Charge-Out, will be automatically generated.

    4. The case is automatically sorted for an AUTO, MASS, or INDIVIDUAL type closure if the case requires routing of unpostable document to the preparer, or another function.

    5. When the case is an expedite and/or requires special handling, the sequence in which the cases are sorted are in order according to the recipient.

  2. The following table lists the unpostable category codes, category names, and applicable Master File(s):

    Category Code Category Name Master Files
    "A1" Criminal Investigation IMF, BMF, EPMF
    "A2" Criminal Investigation-FTD's BMF
    "A6" Appeals IMF, BMF, EPMF
    "B1" Entity Control IMF, BMF, EPMF
    "B3" Entity Control-EO Unpostables BMF
    "B4" Entity Control-EPMF Unpostables EPMF
    "B5" Entity Control-1120S, 1065, or 1041 Unpostables BMF
    "B6" Exempt Organization E-Post filings EOMF
    "C1" Statute Reject Batch IMF, BMF
    "C2" Statute Void Batch IMF, BMF
    "C3" Potential Statutes IMF, BMF
    "C5" Credit Interest Returns IMF, BMF
    "D1" Accounts Management No Change IMF, BMF
    "D3" Accounts Management Void Batch IMF, BMF NOTE: These cases should not be MASS voided, they are to be worked on an individual basis.
    "E1" Examination Changes IMF, BMF, EPMF
    "E2" Examination Statutes IMF, BMF, EPMF
    "E3" Examination Void Batch IMF, BMF, EPMF
    "F1" Name Controls Files IMF, BMF, EPMF, PMF
    "F3" Files Unpostables IMF, BMF, EPMF, PMF
    "G1" FTD Transactions BMF
    "I1" Identity Theft IMF
    "I2" IDT-RICS (Identity Theft) IMF, BMF
    "I3" No unpostables will generate in this category as of January, 2017. IMF
    "I4" IDT-Lock (No Filing Requirement) IMF
    "L1" Foreign Operations IMF, BMF,
    "L3" All Other IMF, BMF, EPMF
    "L5" All Other with Documents IMF, BMF, EPMF
    "L7" Credit Transfers and Bad Checks IMF, BMF
    "P1" PMF - Generated Adjustments PMF
    "R1" Reject Batch Transactions IMF, BMF, EPMF
    "T1" Identity Theft - Taxpayer Protection Program IMF
    "V1" Batch Void with Document IMF, BMF, EPMF, PMF
    "V3" Batch Void No Document IMF, BMF, EPMF
    "V5" Generated Transactions IMF, BMF, EPMF
    "V6" IRDM Generated Transactions IMF, BMF
    "V7" CAF EPMF
    "V8" CAWR CAWR
    "W1" Records with Transcripts BMF
    "W3" Documents and Transcripts BMF
    "W5" Retention Register Micro IMF, BMF
    "Y1" With-Remittance (ISRP/RPS) Batch IMF, BMF
    "Y2" With-Remittance (ISRP/RPS) Prior IMF, BMF
    "Z1" Bankruptcy IMF, BMF
  3. The following table lists which categories are originally assigned to each of the five primary processing areas that can close an unpostable case; in addition, for the Unpostable function these categories have also been separated by the type of closure:

    Primary Processing Area Category Code
    Criminal Investigation "A1"
    "A2"
    Appeals "A6"
    Entity Control "B1"
    "B3"
    "B4"
    "B5"
    "B6"
    Statutes "C1"
    "C2"
    Examination "E1"
    "E2"
    "E3"
    Unpostables "C3"
    "C5"
    "D1"
    "D3" / "F1"
    "F3"
    "G1"
    "I1"
    "I2"
    "I4"
    "L1"
    "L3"
    "L5"
    "L7"
    "P1"
    "R1"
    "V5"
    "V7"
    "V8"
    "W1"
    "W3"
    "W5"
    "Y1"
    "Y2"
    "Z1"
    RICS (AMTAP on reports) "I3"
    "T1"

Policy for Establishing a Category Code

  1. Each unpostable transaction is assigned the category code of the first category it satisfies. Generally the criteria for a category is determined by transaction code, DLN, Doc code, and/or UPC priority. This category code sort sequence, which is different than the alpha-numeric list above, is used to determine which records are placed in each category.

  2. The transaction’s category code cannot be changed once it has been established, even if the unpostable case is reassigned to another area. Subsequent category checks will not be made.

  3. The following table lists all the category codes in category sort sequence (priority) order:

    Category Code Category
    "A1" Criminal Investigation
    "A2" Criminal Investigation FTD Transaction
    "A6" Appeals
    "I1" Identity Theft
    "I2" IDT - AMTAP (Identity Theft)
    "I3" No unpostables will generate in this category as of January 2017.
    "I4" IDT - Lock (No Filing Requirement)
    "T1" RICS TPP Identity Theft
    "Z2" Bankruptcy Freeze
    "Z1" Bankruptcy
    "C2" Statute Void Batch
    "E2" Examination Statute
    "C1" Statute Reject Batch
    "C3" Potential Statutes
    "G1" FTD Transactions
    "P1" PMF Generated Transactions
    "V6" IRDM Generated Transactions
    "V7" CAF
    "V8" CAWR
    "B4" EPMF Unpostables
    "B1" Entity Control
    "B3" Exempt Organization
    "B5" Entity Control - Form 1120S/Form 1065/Form 1041 Unpostables
    "E1" Examination Changes
    "E3" Examination Void Batch
    "L7" Credit Transfers and Bad Checks
    "D1" Adjustment No Change
    "D3" Adjustment Void Batch
    "V5" Generated Transactions
    "Y2" Remittance Processing (With-Remittance (ISRP/RPS) – Prior Year or Repeats
    "Y1" Remittance Processing (With-Remittance (ISRP/RPS) Batch
    "R1" Batch Reject Transactions
    "C5" Credit Interest Return Transactions
    "L1" Foreign Operations Transactions
    "F1" Name Control—Files Research
    "F3" Files Unpostables
    "W5" Retention Register Microfilm
    "V1" Batch Void with Documents
    "V3" Batch Void No Document
    "W3" Batch with Documents and Transcripts
    "W1" Batch Transactions with Transcripts
    "B6" Exempt Organization E-file
    "L5" All Other Transactions with Documents
    "H1" Large Business and International
    "L3" All Other Transactions No Document

Unpostable Category Code(s) - Specific

  1. The GUF system determines the category code for unpostable records by analyzing the following:

    1. MF-UP-TYPE-CODE

    2. UNPOSTABLE-CD

    3. DOC-CD

    4. TRANS-CD

    5. BLOCK-NUM

    6. GEN-TRANS-SOURCE-DOC-IND

    7. INPUT-SYSTEM-SOURCE-CODE

    8. MFT-CD

    9. RPS-RETURNS-IND

    10. MF-UP-REASON-CD

    11. FILE-LOC-CD

Category "A2" - Criminal Investigation-Federal Tax Deposit

  1. CATEGORY "A2" CRITERIA (BMF ONLY)

    • UPC 333 and the transaction code (TC) is 65X or 66X.

  2. AREA - All records in Category "A2" will be directly assigned to and closed by the CI function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in the category.

    2. "Criminal Investigation-TC 914" is in the recipient (receiver) field for "A2" Form 4251, Return Charge-Out.

    3. The Form 4251, Return Charge-Out, is routed directly to Files.

  4. This category will age three cycles after original unpostable cycle.

  5. TYPE CLOSURE:

    1. "A2" unpostable cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

  6. "A2" unpostable cases will be processed per specific instructions provided by CI.

Category "A1" - Criminal Investigation (CI)

  1. CATEGORY "A1" CRITERIA (IMF/BMF /EPMF)

    1. UPC is 183 RC 0, 1

    2. UPC 309 RC 2

    3. UPC is 333 RC 1, 2, or 3

    4. Transaction Code (TC) is 596, 910–912 or 914–919; or TC 016 and the block number is 700 through 799

  2. AREA - All records in Category "A1" will be directly assigned to the Fraud Detection function; these cases will be closed by Fraud Detection, or Internal Security, Inspection–PSC.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Criminal Investigation" is in the recipient (receiver) field for "A1" Form 4251. The receipt field will be broken-down even further to assist CI in assigning their work. The recipient field will be "Criminal Investigation" or Criminal Investigation – 91X (e.g., TC 914, 916, 918, 016).

    3. The documents for all "A1" requests will be routed directly to CI.

    4. If the document is not desired for "A1" cases, then the Form 4251, Return Charge-Out, can be destroyed. This action is based on local CI guidelines.

  4. This category will age in 10 cycles after the original unpostable cycle.

  5. TYPE CLOSURE:

    1. "A1" unpostable cases are usually INDIVIDUAL closures.

    2. Each case is automatically assigned a "Campus" assignment number.

    3. These cases should be reassigned to a specific CI employee prior to attempting case closure.

  6. CATEGORY "A1" cases may involve the following statute, bankruptcy, or With-Remittance (ISRP/RPS) return issues, in addition to the CI issue; the CI function will resolve the following issues (as necessary) as part of the "A1" case:

    1. STATUTES - If IMF or BMF TC 150, 29X, 30X, or Doc. Code 17, 18, 24 or 48 with TC Code 170 or 200, and the assessment statute considerations.

    2. BANKRUPTCY- If IMF or BMF account/module and TC 520 with Closing Code 085 or 088 posted.

    3. CREDIT INTEREST- An IMF or BMF refund return, involving a credit interest issue.

    4. With-Remittance (ISRP/RPS) RETURN - If an IMF or BMF With-Remittance (ISRP/RPS) TC 150 and/or 610, then also involves With-Remittance (ISRP/RPS) processing considerations.

  7. CATEGORY "A1" cases will be resolved per CI procedures.

  8. PROCESSING RESPONSIBILITY - Generally TC 016 block number is 700–799 cases will be resolved by Internal Security, Inspection (PSPC only); all other "A1" cases will be resolved by CI.

    Note:

    The Area Office (MF–AO) and various TC 91X information are part of CC UPCAS display.

Category "A6" - Appeals

  1. CATEGORY "A6" CRITERIA (IMF/BMF/EPMF)

    1. Transactions with DOC-CD 47 and Blocking Series 70X, 78X and 79X

  2. AREA - All records in Category "A6" will be directly assigned to and closed by the Appeals Function.

  3. Form 4251, Return Charge-Out, will not generate for Category "A6" .

  4. TYPE CLOSURE:

    1. "A6" cases are usually INDIVIDUAL type closures.

    2. They should be reassigned to a specific employee assignment number before attempting case closure.

  5. This category will age in ten cycles after the original unpostable cycle.

Category "I1" - Identity Theft

  1. CATEGORY "I1" CRITERIA (IMF)

    1. Unpostable Code (UPC) 147 Reason Code (RC) 0, or 3 and TC is 150.

  2. AREA - All records in Category "I1" will be directly assigned to and closed by the Unpostable Function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every record in this category.

    2. "Unpostable-9" is in the recipient (receiving area) code for Category "I1" Form 4251, Return Charge-Out.

  4. This category will age in ten cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. "I1" cases are usually INDIVIDUAL type closures.

    2. They should be reassigned to a specific employee assignment number before attempting case closure.

  6. "I1" unpostable cases will be processed per instructions in IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution.

Category "I2" Return Integrity and Compliance Services (RICS)/Integrity and Verification Operations (IVO) Identity Theft

  1. CATEGORY "I2" CRITERIA

    1. UPC 194 RC 3 with TC 971 AC 5XX

    2. UPC 368 RC 1 with TC 971 AC 712/713

    Note:

    As of January 2017, UPC 147 RC 6 and 7 unpostables no longer generate.

  2. AREA - All records in Category "I2" will be assigned to Return Integrity and Compliance Services (RICS), Integrity and Verification Operations (IVO) .(Accounts Management Taxpayer Assurance Program (AMTAP) area on the reports).

    Note:

    The AMTAP function does not exist anymore, however because of programming restrictions the name on the reports has not been updated to RICS IVO.

  3. Form 4251 Return Charge-Out, will not generate for category "I2."

  4. This category will age ten cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. UPC 194 RC 3 cases will GUF auto-close URC "D" .

    2. UPC 368 RC 1 cases will GUF auto-close URC 2 to originator.

Category "I3"

  1. CATEGORY "I3" CRITERIA (IMF)

    1. Unpostable Code (UPC) 147 Reason Code (RC) 8 and TC 150.

    Note:

    As of January 2017, UPC 147 RC 8 unpostables no longer generate.

Category "I4" - IDT Lock (No Filing Requirement)

  1. CATEGORY "I4" CRITERIA (IMF)

    1. Unpostable Code (UPC) 147 Reason Code (RC) 4 and TC is 150.

  2. AREA - No routing or pulling of documents is necessary.

  3. Form 4251, Return Charge-Out, will not generate for category "I4" .

  4. TYPE CLOSURE - GUF auto-void URC "D" paper filed returns. Electronically filed returns will be rejected.

Category "T1" - Taxpayer Protection Program (TPP)

  1. Category "T1" - CRITERIA (IMF)

    1. UPC 126 RC 0 and TC is 150

    2. UPC 126 RC 1 and TC 150 (return was moved from MFT 32 to MFT 30)

  2. This category is specific to Return Integrity and Compliance Services (RICS) Taxpayer Protection Program (TPP) unpostables.

  3. This category will age ten cycles from original unpostable cycle.

  4. TYPE CLOSURE:

    1. "T1" cases are usually INDIVIDUAL type closures.

    2. UPC 126 RC 0 should be reassigned to a specific employee assignment number prior to attempting case closure.

    3. UPC 126 RC 1 will GUF auto-close URC 0.

Category "Z2" - Bankruptcy Freeze

  1. CATEGORY "Z2" CRITERIA - UPC 171 RC 4 and transaction code 520.

  2. AREA - No routing or pulling of documents is necessary.

  3. Form 4251, Return Charge-Out, will not generated for category "Z2" .

  4. TYPE CLOSURE - GUF auto-close URC 2 to Centralized Insolvency.

Category "Z1" - Bankruptcy/Insolvency

  1. CATEGORY "Z1" CRITERIA (IMF/ BMF)

    1. UPC 171 and not Reason Code 3 and TRANS-CD is 150, 290, 300 or 370

    2. UPC 322 and not Reason Code 3

  2. AREA - All records in Category "Z1" will be directly assigned to and worked by the Unpostable function.

    Exception:

    Category "Z1" cases can be worked by the Area Office per local agreement/procedures.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. UNPOSTABLES–10 is in the recipient field for the "Z1" Form 4251, Return Charge-Out.

      Note:

      The literal BKRUPT will be displayed in the recipient code field.

    3. The documents for the "Z1" Files requests are routed directly to Unpostables.

    4. Un-assessed bankruptcy documents will be kept separate from all other unpostable documents until the "Z1" unpostable case is closed.

    5. This bankruptcy file will be maintained in TIN sequence in the Files or Unpostable function.

  4. TYPE CLOSURE:

    1. "Z1" unpostable cases are either INDIVIDUAL or MASS (batch) closed.

    2. Cases that are individual closures may be reassigned to a specific employee assignment number or unit number prior to closure activity.

    3. Cases DO NOT have to be placed in a suspense status while awaiting processing (assessment) guidelines from the Insolvency Offices within the Area Office.

  5. There will be unpostable bankruptcy release transcripts (UPC 171 RLSE and UPC 322 RLSE).

    1. These transcripts are to identify outstanding bankruptcy unpostables when the "V" freeze has been released.

    2. They are to be used as a back-up to Special Processing Unit's (SPU) processing of the weekly bankruptcy lists.

  6. The "Z1" category will age three cycles from the original unpostable cycle. This category is not included when determining the percentage (%) of age cases to inventory.

Category "C2" - Statute Void Batch

  1. CATEGORY "C2" CRITERIA (IMF/ BMF) - Unpostable Code (UPC) is 150 or 350 and the Document Code is 54.

  2. AREA - All records in Category "C2" will be assigned to and closed by the Statute function. The Statute Protection function will determine the appropriate corrective (disposition) action.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Statute Protection" is in the recipient field for "C2" Form 4251, Return Charge-Out.

    3. These requests require expedite processing.

  4. Documents for all "C2" files and requests will be routed directly to the Statute Protection function.

    1. The Statute function will determine the proper disposition of these documents.

    2. The Statute function may route Category "C2" cases back to the preparer for the necessary corrective action.

  5. This category will age three cycles from original unpostable cycle.

  6. TYPE CLOSURE:

    1. Category C2 unpostable cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

Category "E2" - Examination Statutes

  1. CATEGORY "E2" CRITERIA (IMF/BMF)

    1. Unpostable Code (UPC) 150 or 350 and the Document Code is 47.

    2. Master File Code "S" is present and the transaction code is 300 and the Document Code is 47.

    3. UPC is 191 RC 0 and Master File Code is "S" .

  2. AREA - All records in category "E2" will be directly assigned to and closed by the Examination Function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Examination–Statute" is in the Recipient (receiver) field for "E2" Form 4251, Return Charge-Out.

  4. Category "E2" will age five cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. "E2" unpostables are usually INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

  6. These unpostables must be worked on an expedite basis.

Category "C1" - Statute Reject Batch

  1. CATEGORY "C1" CRITERIA (IMF/ BMF) - Unpostable Code (UPC) is 150 or 350.

  2. AREA - These statute cases will be assigned to and closed by the Statute function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT):

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Statute Protection" is in the recipient (receiver) field for "C1" Form 4251, Return Charge-Out.

    3. These requests require expedite processing.

    4. Documents for all "C1" files requests will be routed directly to the Statute Protection function.

    5. The Statute function will determine the proper disposition of these documents.

  4. This category will age three cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. "C1" unpostable cases are usually INDIVIDUAL closures.

    2. "C1" unpostable cases should be reassigned to a specific employee assignment number prior to attempting case closure.

Category "C3" - Potential Statutes

  1. CATEGORY "C3" CRITERIA (IMF/ BMF - "Potential" statute cases will be identified by a Master File Unpostable Type Code of S.

  2. AREA - All records in category "C3" will be directly assigned to and worked by the Unpostable function; after screening, statute cases will be immediately routed to the Statute protection function after case reassignment on Service Center Unpostable Master File (SCUPMF).

    Note:

    Category "C3" cases may be reassigned to Entity Control or Criminal Investigation if the Statute function determines that a "C3" case does not contain a statute issue, but belongs to these other categories ("A1" or "B1" ). The remaining cases will be worked by Unpostables.

  3. Form 4251, Return Charge-Out (TRANSCRIPT):

    1. Form 4251, Return Charge-Out is generated for every unpostable record in this category.

    2. "Unpostables – 8" is in the recipient field for "C3" Form 4251, Return Charge-Out, which identifies an unpostable file request requiring expedite processing.

    3. Files will route the documents for all "C3" requests directly to the Unpostable function.

  4. This category will age five cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. "C3" unpostable cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

Category "G1" - Electronic Federal Tax Payment System (EFTPS)

  1. CATEGORY "G1" CRITERIA (IMF/BMF)

    1. Master File System ID Code is BMF and transaction code is 65X or 66X

    2. UPC 307 RC 3 and MFT 05

    3. UPC 328 RC 5 and TRANS-CD 670

    4. UPC 328 RC 8 and TRANS-CD 640

    5. UPC 329 RC 5 and TRANS-CD 650

  2. AREA - All records in Category "G1" will be directly assigned to and closed by the Unpostable function.

  3. FORM 4251 (TRANSCRIPT):

    1. A Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "UNPOSTABLES – 8" is in the recipient field for category "G1" .

    3. These requests will require expedite processing.

  4. This category will age three cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "G1" unpostable cases are INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

  6. Use the appropriate Internal Revenue Manual (IRM) for processing the Category"G1" unpostable cases.

Category "B1" - Entity Control

  1. CATEGORY "B1" CRITERIA (IMF/ BMF/ EPMF) is as follows:

    1. Transaction Code (TC) 023, 024, 058, 059, 06X

    2. Unpostable Code (UPC) 182, 341 and the transaction code is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470 through 475, 480 through 483, 488, 489, 582 583, 590 through 599, 920, 922, 930 or 96X

    3. UPC 177, 308, 324, 343, 429, 432, or UPC 384 Reason Code (RC) 1

    4. UPC 301 and RC 1, 2, 3 or 4 and Document Code is 05, 06, 08, 09, 29 or 59 and transaction code is not 96X or 98X

    5. UPC 302 and Document Code is 80 and block number of Document Locator Number (DLN) is not 990–999

    6. UPC 302 RC 2 and block number of DLN is not 990—999

    7. TC 590 and Document Code is 90

    8. UPC 307 RC 1 and TRANS-CD is 150 and DOC-CD is 07 and MFT-CD is 02

    9. UPC 307 and TRANS-CD is 150 and DOC-CD is 16 and MFT-CD is 02 (Reason Code is not 5)

    10. UPC 307 and MFT is 33, 34, 37, 44 or 67 and TC is 590 with CC 14

    11. UPC 307 RC 6 and Assessment Statute Expiration Date (ASED) date is greater than or equal to the current date by one year

    12. UPC 310, or 313 RC 1 and TC is 077

    13. UPC 323 RC 2 or 3, TC is 078, or 079

    14. UPC is 307 RC 1 and TC is 150 and Document Code is 07 and MFT is 02

    15. UPC 303 Document Code 35, 36, or 39 and MFT Code is 01 or 10

    16. UPC 313 RC 1 and TRANS-CD 077

    17. UPC 326 RC 4

    18. UPC 329 RC 2

    19. UPC 329 and MF-UP-REASON-CD IS 9 and MFT IS 02 and TRANS-CD is 150

    20. UPC 329 RC 6

    21. UPC 331 RC 6

    22. UPC 331 RC 7, MFT 12, TC 150 and Doc Code is 25 and tax class 1

    23. UPC 338 RC 5

    24. UPC 339 and RC 1 and TC 076 or TC 078

    25. UPC 366

    26. UPC 429 and RC 2, 3, or 4

    27. UPC 432 RC 1

    28. UPC 498 and RC 1 or 2

  2. In addition to the above conditions, Unpostables will reassign other cases to Entity Control if the case requires Entity Control resolution; for example:

    1. The unpostable record requires temporary Internal Revenue Service Number (IRSN) assignment, generally this involves UPCs 151, 152, 153, 156, 169, or 176.

    2. The unpostable record requires an Employer Identification Number (EIN) assignment, generally this involves UPCs 301, 303, or 801.

    3. Various Exempt Organization (EO), Employee Plan (EP) and BMF entity related unpostable conditions such as 329, 351 through 371.

    4. Some unpostable cases must be reassigned from Unpostables to Entity Control. Reassignment will take place only after Unpostables has attempted to resolve the case. Unpostables will also attach all research when reassigning the case.

      Note:

      All Doc Code 35, 36 and 39 (electronic media) unpostables will be reassigned to Entity Control. These will normally be UPC 303, 308 and 324.

  3. Generally, Criminal Investigation and Examination will not reassign cases to Entity Control; instead they will coordinate with Entity to resolve their cases.

  4. AREA:

    1. All records in Category "B1" will be directly assigned to and closed by the Entity Control (EC) function;

    2. Any case reassigned to Entity will be closed by Entity.

  5. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is not generated for every unpostable record in this category.

    2. "Entity Control" is in the recipient (receiver) field for "B1" Form 4251, Return Charge-Out.

    3. Documents for all "B1" file requests will be routed directly to Entity Unpostable.

  6. This category will age in ten cycles from the original unpostable cycle.

  7. TYPE CLOSURE:

    1. "B1" unpostable cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

  8. Unpostable cases assigned or reassigned to Entity Control will be processed per IRM 3.13.5, IMF Account Numbers (Entity), IRM 3.13.122, IMF Entity Control Unpostables, or IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

Category "V8" - Combined Annual Wage Reporting (CAWR)

  1. CATEGORY "V8" CRITERIA - CAWR documents

    1. Transaction Code 980 or 982

    2. Transaction Code 98X and UPC 301 RC 1

    3. UPC 303 RC 1

    4. UPC 312 RC 2

  2. AREA - UPC 301 RC 1 Transaction Code 98X, UPC 303 RC 1( TC 980, 984 or 986 with MFT 88), or UPC 312 RC 2 are GUF auto-closed to CAWR.

  3. Form 4251 Return Charge-Out (TRANSCRIPT) - No Form 4251 or transcript is generated for V8 cases.

  4. This category will age fifteen cycles from the cycle the case was added to the GUF data base.

  5. TYPE CLOSURE:

    1. Generally "V8" cases will be INDIVIDUAL type closures. Category "V8" unpostable cases may be MASS or Auto-closed.

    2. These cases should be reassigned to a specific employee number prior to attempting case closure if not MASS or Auto-closed.

  6. The procedures for resolving "V8" cases are in the following Internal Revenue Manuals:

    1. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

    2. IRM 4.19.4, CAWR Reconciliation Balancing

Category "E1" - Examination Changes

  1. CATEGORY "E1" CRITERIA (IMF/ BMF/ EPMF) is as follows:-

    1. Transaction Code (TC) is 30X and UPC does not equal 494 and Reason Code does not equal 0

    2. TC 420, 560, or 564 and the Unpostable Code (UPC) is 151, 152, 156, 157, 159, 173, 182, 183, 197, (290, RC 4 and MFT 29), 301, 303, 307, 309, 316, 327, 341, 347, 801, 803, 810 or 811

    3. UPC 313 RC 8 and the Document Code is 51

    4. UPC 314 RC 1 or 3

    5. UPC 492 RC 3

    6. Master File Tax Class (MFT) 13 and UPC 361 or 494 and Document Code is not 24, 34, 45, 48, 51, 52, 58, or 87

    7. MFT 55 and UPC 29X, 168, 192 and Document Code is not 24, 34, 45, 48, 51, 52, 58, or 87

    8. UPC 144 or 380, or (TC 428 or 81X)

    9. UPC 191 RC 0

    10. TC 421 and Document Code is 47

    11. UPC 307 RC 6 and Assessment Statute Expiration Date (ASED) date is less than the Current Date plus one year

    12. UPC 160 RC 5

    13. UPC 314 RC 1 and TC 424 and MFT 34, 36, 37, 44, 46, 49 OR 67

    14. UPC 330 RC 2 and TC 30X and Doc Code 47

    15. UPC 330 RC 3 and TC 30X and DOC Code 47 and MFT 12, Tax Class 1

    16. UPC 342 RC 4 and Doc Code 47 or 51 or 54 and TC 340 or 341 or Doc Code 47 or 51 and TC 770

  2. AREA:

    1. All records in Category "E1" will be directly assigned to and closed by the Examination (EXAM) Perfection function.

    2. Exam will void (URC "D" or "2" ) all TC 595 cases.

    3. Unpostables will not work Category "E1" cases.

  3. Form 4251 , Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Examination" or "Examination UPC 191" is in the recipient (receiver) field for "E1" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "E1" Files Requests directly to Exam. If any Form 4251, Return Charge-Out, is not desired for "E1" cases, then the form will be destroyed and not routed to Files. This action is based on local Exam guidelines.

    4. Exam will route voided TC 595 documents to Compliance Services Collection Operations (CSCO).

  4. This category will age ten cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. "E1" unpostable cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to specific EXAM employee numbers before case closure is attempted.

  6. "E1" cases will be processed per IRM 4.4.35, AIMS Procedures and Processing Instructions, Unpostable Resolution.

Category "E3" - Examination Void Batch

  1. CATEGORY "E3" CRITERIA (IMF/ BMF/ EPMF) is as follows:

  2. Any transaction code (TC) 42X, 560, 564, 576, 577, 595 or 936 or UPC 494 RC 0 and TC 30X.

  3. AREA:

    1. All records in Category "E3" will be assigned to Examination. They are generally AUTO closures.

    2. Exam will route all AUTO voided "E3" TC 595 documents to Campus Compliance.

  4. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Examination" is in the recipient field for category "E3" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "E3" files requests directly to Examination (Exam).

    4. If any Form 4251, Return Charge-Out, is not desired for "E3" cases, then the Form(s) can be destroyed and not routed to Files.

    5. If Exam determines the "E3" transaction should not be remade, the document will be destroyed; except for Document Code 47 cases.

    6. If the transaction is a Document Code 47, a control base will not be opened on the Integrated Data Retrieval System (IDRS). It will be remade or reopened on the Audit Information Management System (AIMS).

  5. This category will age in three cycles from the original unpostable cycle.

  6. TYPE CLOSURE:

    1. "E3" unpostables are usually MASS closures.

    2. AUTO closed cases will have a status code of "C" all others will be "A" and should be reassigned to a specific employee assignment number prior to attempting case closure.

Category "L7" - Credit Transfers and Bad Checks

  1. CATEGORY "L7" CRITERIA (IMF/ BMF) - any unpostable record with Doc. Codes 24, 34, 45, 48, 58, 87 or the UPC is 196 RC 1.

  2. AREA - All records in category "L7" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251 is generated for every record in this category.

    2. "UNPOSTABLES-9" is in the recipient code for category "L7" Form 4251, Return Charge-Out.

    3. Files will route the documents for these "L7" Files requests directly to Unpostables.

  4. This category will age ten cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. "L7" cases are usually INDIVIDUAL type closures.

    2. They should be reassigned to a specific employee assignment number before attempting case closure.

  6. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category L7" unpostable cases.

Category "C5" - Credit Interest Return Transactions (Expedite Processing Required)

  1. CATEGORY "C5" CRITERIA (IMF/BMF) - A return (transaction code 150) and the Interest Reduction Overpayment Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the interest penalty date plus 25 is prior to the current date.

  2. AREA - All records in Category "C5" will be directly assigned to and closed by the Unpostable function unless otherwise stated.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Unpostables 8" is in the recipient field for "C5" Form 4251, Return Charge-Out.

    3. These requests require expedite processing.

    4. Files will route the documents for "C5" requests directly to Unpostables.

  4. This category will age five cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "C5" unpostable cases are INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

Category "B3" - Exempt Organization (EO) Unpostables

  1. CATEGORY "B3" CRITERIA (BMF)

    1. 971-CD of DAR SECT DATA is 341-345 or 349-353

    2. UPC 307 and MFT is 33, 34, 37, 44 or 67 and not TC 59X

    3. Unpostable Code (UPC) 308 Reason Code (RC) 3 and Trans Code (TC) 150

    4. UPC 313 RC 1 and TRANS-CD 023, 024, 071, 072, 073, or 075

    5. UPC 316 RC 1 and MFT-CD 46 and DOC-CD 61, 62, 72, 74, 75 or 88

    6. UPC 323 RC 2, 3 or 5

    7. UPC 323 RC 2 and TRANS-CD 023 and 024

    8. UPC 323 RC 3 and TRANS-CD 07X

    9. UPC 329 RC 1 and TRANS-CD 150

    10. UPC 329 and MFT is 33, 34, 36, 37, 44, 50, 60 or 67

    11. UPC 332 RC 9 and MFT is 46, 84, 85 or 86 and TRANS-CD 150

    12. UPC 342 RC 9 and TRANS-CD 290

    13. Unpostable Category Code B1 and MFT-CD 34, 36, 37, 44, 46, 50, 56, or 67 and TRANS-CD 971 or 972 and UPC is not 350

    14. UPC 342, 351, 355, 356, 357, 358, 359, 363, 365, 366, 369, 370, 371, 372, 373, 379, or 382

    15. MFT-CD 74 and DOC-CD 31, 32, or 37

    16. MFT-CD 76 and DOC-CD 35

    17. MFT-CD 47 or 49

    18. UPC 329 RC 1 and MFT-CD 67 and DOC-CD 09, 89, 90, 92, or 93 and TRANS-CD 150

    19. UPC 359 RC 7 and MFT-CD 67 and TRANS-CD 971

    20. UPC 302 RC 1 and MFT-CD 53, and DOC-CD 73

    21. UPC 303 RC 3 and MFT-CD 53, and DOC-CD 73

    22. UPC 329 RC 1 and MFT-CD 53, and DOC-CD 73

    23. UPC 429 RC 1 and MFT-CD 53, and DOC-CD 73

    24. UPC 383 RC 1 and MFT-CD is not 67

    25. UPC 383 RC 2 or 3, MFT-CD 67, TRANS-CD 150, DOC-CD 90, and Tax Class is 4

    26. UPC 383 RC 4, MFT-CD 67, and TRANS-CD 620,

    27. UPC 383 RC 5

  2. Exempt Organization Master File unpostable codes are processed at the Ogden Campus.

  3. This category will age in ten cycles from the original unpostable cycle.

Category "P1" - PMF Generated Adjustments

  1. CATEGORY "P1" CRITERIA (PMF) - Transaction code 290 and the MFT is 13 or 55 and the Document Locator Number (DLN) blocking series is 590 through 599.

  2. AREA - All records in category "P1" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, will not be generated for this category.

    2. A transcript will be generated in DLN order for each unpostable record. The transcript is titled "PMF GENERAL TRANSCRIPTS" .

  4. This category will age in ten cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. "P1" cases are usually INDIVIDUAL type closures.

    2. They should be reassigned to a specific employee assignment number before attempting case closure.

Category "D3" - Adjustment Close Batch

  1. CATEGORY "D3" CRITERIA (IMF/ BMF/PMF)

    1. UPC 171 RC 3

    2. UPC 322 RC 3

    3. UPC 317 RC 4

    4. Transaction code (TC) is 29X and the Unpostable Code (UPC) is not 151, 152, 159, 169, 197, 301, 303, 307, 309, 347, 501, 503

    5. TC is 470, 471, or 472 and UPC is not 152, 159, 303, 307, 309, 347, 503

    6. TC 29X MFT 29 and UPC is not 151, 152, 156, 157, 159, 183 or UPC 290 RC 4

    7. TC 470, 471, OR 472 and MFT 29, and UPC is not 152, 156, 157, 159, 162, 183 or UPC 290 RC 4

    8. UPC 141 RC 0

  2. AREA - All records in category "D3" will be directly assigned to and closed by the Unpostable function unless otherwise stated.

  3. FORM 4251 (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Unpostables to Preparer" is in the recipient field for "D3" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "D3" Files Requests directly to Unpostables.

    4. The Unpostable function will determine who the preparer is so the appropriate nullified definer code is input.

      Exception:

      If the unpostable record was prepared by a function outside the campus, the document will be routed as follows:

    5. Area Office (AO) Compliance documents will be routed to the Campus Compliance function or AO.

    6. Area Office Examination documents generally will be in categories "E1" and "E3" . If any Examination input Document Code 54 documents are in category "D3" they will be routed to the Campus Examination Perfection function.

    7. Area Office Taxpayer Service documents will be routed to either the Accounts Management Operation or the Area Office. The determination will be made at both the Campus and Area Office level.

    8. All other "D3" "Preparer" documents from functions outside the Campuses will be routed to the Campus function for proper disposition.

  4. This category will age three cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. "D3" unpostables are usually INDIVIDUAL closures.

    2. The case should be reassigned to a specific employee assignment number before attempting case closure.

Category "R1" - Reject Batch Transactions

  1. CATEGORY "R1" CRITERIA (IMF/ BMF/ EPMF)

    1. UPC is 164 and RC is 1, 3 or 4 or (RC 5 and TRANS-CD IS 150).

    2. UPC is 145, 195, 199, 312, 318, 331, 345 or UPC 197 and MFT is 29 and either a format code is present in the record or the Doc Code is 17.

  2. AREA - All records in Category "R1" not AUTO rejected, will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. A Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. "Unpostable–9" is in the recipient (receiver) for the "R1" Form 4251, Return Charge-Out, for cases not AUTO rejected and will be routed to the Unpostable function by Files.

    3. "Route to Rejects" is the recipient (receiver) field for "R1" Form 4251 if the case was AUTO rejected.

  4. This category will age three cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. Category "R1" unpostables are usually INDIVIDUAL closures except UPC 145 RC 0 and 164 RC 1.

    2. These INDIVIDUAL type closures should be reassigned to a specific employee assignment number prior to attempting case closure.

  6. The "R1" unpostable cases will be processed per the appropriate Internal Revenue Manuals.

Category "F1" - Name Control Files

  1. CATEGORY "F1" CRITERIA (IMF/ BMF/ PMF/ EPMF)

    1. UPC 152, 153, 503, 803, or UPC is 156, or 157 and MFT is 29.

    2. UPC 156 or 176, and transaction code is not 460, and Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80, or 81, and

    3. UPC 303 and Doc Code is not 80 and Block Number of DLN is not 990–999,

  2. AREA - All records in category "F1" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. The recipient code for category "F1" Form 4251, Return Charge-Out, is "FILES / UNPOSTABLES–1" and "FILES / UNPOSTABLES – 20" for UPC 503.

    3. The Form 4251, Return Charge-Out, will be routed directly to the Unpostable function.

    4. Files will not process these requests until they have been reviewed by Unpostables.

    5. Form 4251, Return Charge-Out, requires the document to be pulled and routed to the Files function in STRICT DLN sequence.

    6. Files will pull or obtain the document per the Form 4251, Return Charge-Out, and route to Unpostables.

  4. TYPE CLOSURE:

    1. "F1" cases are usually INDIVIDUAL closure.

    2. The cases should be reassigned to a special employee assignment number prior to attempting case closure.

  5. This category will age five cycles from the original unpostable cycle.

    Exception:

    UPC 503 (PMF unpostables) will age fifteen cycles from the original unpostable cycle.

  6. Category "F1" generally should not contain any credit interest type returns at the time the transaction code 150 unposts. If the case closure is delayed, then the credit interest free period—date on a refund could be in jeopardy of expiration. Category "F1" - transaction code 150 refund cases must be monitored to ensure protection of the interest free period. See Category "C5" for the credit interest return guidelines; also see the "Unpostable Interest Reduction Initiative Report" guidelines.

  7. Use the appropriate Internal Revenue Manual (IRM) for processing the category "F1" unpostable cases.

Category "F3" - Files Unpostables

  1. CATEGORY "F3" CRITERIA (IMF/ BMF/ PMF/ EPMF)

    1. UPC 151, 166, 301 or 801 and transaction code (TC) is not 460 and Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80 or 81

    2. UPC 395 RC 5

    3. UPC 501

  2. AREA - All records in category "F3" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251 Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in category "F3" and for any related Category "Y1" and "Y2" cases.

    2. Form 4251, Return Charge-Outs, for all category "F3" and applicable "Y1" and "Y2" cases have a recipient (receiving area) code of "FILES/UNPOSTABLES - 2" or "FILES/UNPOSTABLES - 21" for UPC 501.

    3. Form 4251, Return Charge-Out, will be routed directly to Files.

    4. Files will route the documents for these requests directly to Unpostables.

  4. This category will age five cycles from the original unpostable cycle.

    Exception:

    UPC 501 (PMF unpostables) will age fifteen cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. "F3" cases are usually INDIVIDUAL type closure.

    2. These cases should be reassigned to a specific employee assignment number before attempting case closure.

  6. Category "F3" should not contain any credit interest type returns at the time the transaction code 150 unposts. If case closure is delayed then the credit interest free period date on a refund could be in jeopardy of expiration. All "F3" refund cases must be monitored to ensure protection of the interest free period. See Category "C5" for the credit interest return guidelines; also see the Unpostable Interest Reduction Initiative Report guidelines.

  7. Use the appropriate Internal Revenue Manual (IRM) for processing the category" F3" unpostable cases.

Category "V1" - Batch Void with Document

  1. CATEGORY V1 CRITERIA (IMF/ BMF/ EPMF)

    1. Transaction code 011, 012, 020, 022, 488, 489, 96X if MFT code is 00 and tax period is 000000, 984 or 986.

    2. UPC 145, 345, 349, 351, 357, 358, 370, 371, 850, 852, or 854, and Transaction Code is not 150 and Pre-journalized (PJ) amount is zero.

    3. UPC 185 or 346 and the transaction code is 930.

    4. UPC 302 and the Doc Code is 81.

    5. UPC 373, 379, 382 or 805.

    6. UPC 806 and transaction code is 151.

    7. UPC 853, and the transaction code is not 150, 154, 155, or 460.

    8. UPC 313, transaction code is 052 and Doc Code is 63.

    9. Doc Code 80 and Block Number of DLN is 990–999.

      Note:

      Generally UPC 145 and 345 cases (CAF) will not occur in category "V" . These transaction code 96X cases should be included in category "V7" .

  2. AREA - All records in category "V1" will be Auto-closed if Integrated Data Retrieval System (IDRS) Employee number is present.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in this category.

    2. Files to Nullify Area is in the recipient field for Category "V1" Form 4251.

    3. Files will route the documents for all "V1" Files Requests to the preparer or appropriate area.

    4. If the document was prepared by Return Analysis or Error Resolution, the document will be routed to Accounts Management.

    5. If the Doc Code is "63" , the documents should be routed to Entity Control.

    6. If the Doc Code is "14" , "49" , or "77" and the MFT is not"33" , "34" , "44" , "67" , or "74" the documents should be routed to the preparer or appropriate area.

    7. If the Doc Code is "14" , "49" , or "77" and the MFT is "33" , "34" ,"44" , "67" , or "74" , the documents will be routed to Entity Control by Files.

    8. These specific cases will appear on the Nullified Distribution Listing for Entity Control.

    9. All other transactions and/or documents will receive the nullify area code based on the employee number in the unpostable record.

    10. The preparer (or receiving area) will determine what necessary corrective action should be taken and remake the transaction, if appropriate.

  4. This category will age three cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "V1" Unpostables are AUTO closed if the Integrated Data Retrieval System (IDRS) employee number is present.

    2. All "V1" unpostable cases without an IDRS employee number should be reassigned to a specific employee assignment number prior to attempting case closure.

Category "V3" - Batch Void No Document

  1. CATEGORY V3 CRITERIA (IMF/ BMF/ EPMF)

    1. UPC 347 RC 1 and TRANS-CD is 582 OR 583.

    2. UPC 151, 197, 301, 347, 701 or 801 and Doc Code is 14, 49, 63, 64, 77, 78, 79, 80 or 81 and transaction code is not 150 or 460.

    3. UPC 390 and RC 1.

    4. UPC 302, 802, 815, or UPC is a 430 and transaction code is 016.

    5. UPC 163, 172, 195, 199, 312, 331, 356, 365 or 369 and the transaction code is not 150 and the PJ amount is zero.

    6. Transaction code 131, 473–475, 480–483, 521, 550, 582, 583 or 920.

    7. Transaction code 59X and DAR closing code of transaction code 59X is not 014.

    8. UPC 840, 844 or 845.

  2. AREA - All records in category "V3" will be auto-closed if the IDRS Employee number is present.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) - No Form 4251, Return Charge-Out is generated.

  4. This category will age three cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "V3" Unpostables are auto-closed if IDRS employee number is present.

    2. All "V3" unpostable cases without an IDRS employee number should be reassigned to a specific employee IDRS number prior to attempting case closure.

  6. Category "V3" unpostable cases will be processed per the appropriate Internal Revenue Manuals.

Category "W5" - Retention Register Micro

  1. CATEGORY W5 CRITERIA (IMF/ BMF) - The UPC 197 or 347, Transaction Code is not 460 and the Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80 or 81.

    Note:

    UPC 197 and 347, Doc Code 47 transactions, are included in category "E1" .

    Note:

    Doc Codes 14, 49, 63, 77, 79, 80 and 81 for UPC 197 and 347 are included in category "V3" .

  2. AREA - All records in category "W5" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, will be generated for a transaction code 150 or 370.

    2. "UNPOSTABLES–9" is in the recipient (receiver) field.

    3. Files will route the documents to Unpostables.

    4. Current year Retention Register Microfilm may be requested to resolve the UPC by using the appropriate command code(s).

  4. This category will age ten cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "W5" cases are INDIVIDUAL type closures.

    2. They should be reassigned to a specific employee assignment number before attempting case closure.

Category "L5" - All Other with Documents

  1. CATEGORY "L5" CRITERIA (IMF/ BMF/ EPMF)

    1. TC 150, 154, 155, 430, 460, or 620

    2. Doc Code 18, 51, 52, or 54

    3. UPC 157 Reason Code 2

    4. UPC 165 RC 3 TC 290, MFT 55

    5. UPC 172, 354, 363

    6. Doc Code 17 and transaction code is not 670

    7. UPC 169 with MFT 55

    8. UPC 193 RC 1 and Trans Code 29X

    9. UPC 198 RC 2 and TC 610

    10. UPC 304 RC 0 or 6 and TC is not 150 and MFT 14 or 17

    11. UPC 304 RC 9 and TC 640, MFT 43

    12. UPC 311 RC 6, TC 971

    13. UPC 315 RC 8, TC 290, MFT 13,

    14. UPC 315 RC 9

    15. UPC 328 RC 4 TC 290

    16. UPC 328 RC 6

    17. UPC 329 RC 5 TC 610, 640, or 670

    18. UPC 330 RC 2 and MFT is 12 and TC 29X and Doc Code 54 or TC 30X and Doc Code 4

    19. UPC 358 RC 9

    20. UPC 491 RC 4

    21. UPC 498 RC 4 TC 150

  2. AREA - Some records in category "L5" will be directly assigned to and closed by the Unpostable function and some will be auto-closed by GUF.

  3. Form 4251 Return Charge-Out, (TRANSCRIPT) -

    1. Form 4251, Return Charge-Out, is generated for every record in this category.

    2. "Unpostables – 9" is in the recipient (receiving area) code for category "L5" Form 4251, Return Charge-Out.

    3. Files will route the documents for Category "L5" Files requests directly to Unpostables.

  4. This category will age ten cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. "L5" cases are usually INDIVIDUAL type closures.

    2. They should be reassigned to a specific employee IDRS number before attempting case closure.

  6. CREDIT INTEREST CASES - Category "L5" may involve credit interest type returns. See the Unpostable Interest Reduction Initiative Report guidelines.

  7. STATUTE CASES - Category "L5" may also involve statute issues that develop after category assignment. If statute type cases, see the category "C3" Potential Statute guidelines.

  8. Use the appropriate Internal Revenue Manual (IRM) for processing the category "L5" unpostable cases.

Category "Y2" - With-Remittance ISRP / LB Prior Year and Repeats

  1. CATEGORY "Y2" CRITERIA (IMF/ BMF)

    1. Transaction Code (TC) 150 and With—Remittance (ISRP/RPS) Return Indicator is "S" for IMF or "2" for BMF and DLN year is not equal to current year and MF system ID code is IMF or BMF.

    2. TC 150 and With—Remittance (ISRP/RPS) Return Indicator is "S" for IMF or "2" for BMF and the Unpostable Classification Code is Corrected or Reclassified and MF system ID code is IMF or BMF.

    3. TC 610 and Doc Code is NOT UPC 198 RC 2.

    4. TC 610 and Doc Code is NOT 24, 34, 45, 48, 58, 87 and DLN year is NOT equal to current year.

    5. TC 610 and Doc Code is NOT 24, 34, 45, 48, 58, 87 and the Unpostable Classification Code is Corrected or Reclassified.

    6. UPC 140 or UPC 399 and DLN year is NOT equal to current year.

    7. UPC 140 or UPC 399 and the Unpostable Classification Code is Corrected or Reclassified.

  2. AREA- All category "Y2" cases will be assigned to and closed by the unpostable function.

  3. Form 4251 , Return Charge-Out, (TRANSCRIPT) — A Form 4251, Return Charge-Out, will be generated with Recipient code "Unpostable-2" if UPC 151, 152, 153, 156, 166, 173, 301, 303, or "Unpostable-9" for all others.

  4. TYPE CLOSURE:

    1. Category "Y2" cases are INDIVIDUAL type closures

    2. Cases are reassigned to an specific employee IDRS number prior to closure activity.

    3. UPC 152, 153, 156, 176, and 303 must be reviewed following category "F1" criteria prior to routing Form 4251, Return Charge-Out, to files.

  5. This category will age five cycles from the original unpostable cycle.

Category "Y1" - With-Remittance (ISRP/RPS) Batch

  1. CATEGORY Y1 CRITERIA (IMF/ BMF)

    1. TC 150 containing a With-Remittance (ISRP/RPS) indicator and Master File ID code is IMF or BMF.

    2. TC 610 and Doc Code is not UPC 198 RC 2.

    3. TC 610 and Doc Code is not 24, 34, 45, 48, 58, or 87.

    4. UPC 140 or UPC 399.

  2. AREA - All category "Y1" cases will be assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — All transaction code (TC) 150 (except UPC 140 / 399 that found a matching TC 610) will generate a Form 4251 with: Recipient (receiver) code Files / Unpostable-2 if UPC is 151, 152, 153, 156, 166, 176, 301, or 303. All other cases will have Recipient code Unpostables-9. UPC 399 (TC 150) containing a CCC "F" or "Y" that found a matching TC 610 (UPC 307 only) will generate a Form 4251, Return Charge-Out.

  4. TYPE CLOSURE - category "Y1" cases may be AUTO or INDIVIDUAL type closure.

    • AUTO - Category "Y1" cases with UPC 140 or UPC 399 are automatically closed (by system) if the With-Remittance (ISRP/RPS) TC 150 finds a TC 610 matching on TIN and money amount, but mismatches on Name Control or tax period.

    • INDIVIDUAL - All other "Y1" With-Remittance (ISRP/RPS) TC 150 and TC 610 transactions are INDIVIDUAL type closures.

  5. All category "Y1" With-Remittance TC 150 and TC 610 cases are automatically assigned a campus assignment number.

  6. INDIVIDUAL type closures (TC 150 and TC 610 meeting aging criteria):

    1. Must be reassigned to a specific employee IDRS number prior to attempting case closure.

    2. Unpostable codes 152, 153, 156, 176, and 303 should be reviewed using category "F1" criteria prior to sending the Form 4251 to Files.

  7. All With-Remittance (ISRP/RPS) TC 150 cases will age 5 cycles from the original unpostable cycle.

  8. TC 610s for (BMF) and (IMF) will age 10 cycles from the original unpostable cycle.

Category "W3" -Documents and Transcripts

  1. CATEGORY "W3" CRITERIA (BMF) - UPC 305 and transaction code 150 or UPC 489.

  2. AREA - All records in category "W3" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. Form 4251, Return Charge-Out, and an MCC transcript is generated for every record in this category.

    2. These transcripts and documents will be routed directly to Unpostables.

    3. The category "W3" has "Unpostables–9" in the recipient (receiver) field for all "W3" Form 4251.

  4. This category will age ten cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "W3" unpostable cases are INDIVIDUAL closures.

    2. These cases must be reassigned to a specific employee IDRS number prior to attempting case closure.

Category "W1" - Records with Transcripts

  1. CATEGORY "W1" CRITERIA (BMF) - UPC 305 and transaction code 620.

  2. AREA - All records in category "W1" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. A MCC transcript will automatically generate for every record in this category.

    2. Form 4251, Return Charge-Out, is not generated.

  4. This category will age 10 cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. All "W1" unpostable cases are INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee IDRS number prior to attempting case closure.

Category "L1" - Foreign Operations (International – AUSC and OSPC)

  1. CATEGORY "L1" CRITERIA (IMF/ BMF) is as follows

    1. Unpostable records with DLN "File Location Code" (FLC) of 20, 21, 60, 78, 66 or 98.

    2. The valid IMF International FLCs for processing at the Austin Submission Processing Campus (AUSPC) are FLC 20 and 21.

    3. The valid BMF International FLCs for processing at the Ogden Submission Processing Campus (OSPC) are FLC 60 and 78.

  2. AREA - All records in category "L1" will be directly assigned to and closed by the Unpostable function. Transship any category "L1" International unpostable received in a Campus other than Austin (IMF) or Ogden (BMF) using Form 3210.

  3. FORM 4251 (TRANSCRIPT)

    1. A Form 4251, Return Charge-Out, is generated for every unpostable record in category "L1" .

    2. "Unpostables – 9" is in the recipient field for category "L1" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "L1" Files request directly to the Unpostable function.

  4. This category will age fifteen cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. "L1" unpostable cases are usually INDIVIDUAL type case closures.

    2. These cases must be reassigned to a specific employee IDRS number prior to attempting case closure.

  6. International type unpostable records in the "L1" category must be processed by AUSPC if IMF and by OSPC if BMF. If the record was created as a result of back end resolution the record must remain in the Philadelphia Campus where it originated,

    Example:

    If an examiner in Compliance inputs a transaction that t unposts, then. then the unpostable is the result of back end processing.

  7. All Statute International records must be processed per IRM 25.6.1, Statute of Limitations - Processes and Procedures, and IRM 25.6.1.9.12, Statute Unpostable and Reject Records. International credit interest returns will be processed per category "C5" and the "Unpostable Interest Reduction Initiative Report and Summary" guidelines.

Category "V5" - Generated Transactions

  1. CATEGORY "V5" CRITERIA (IMF/ BMF/ EPMF/ CAWR)

    1. Any transaction with a generated transaction source document indicator of "0" or "1" and transaction code is not 980 or 982. This indicator should be set for unique transactions and/or conditions generated by the Campus, Master File, or IDRS computer programs.

    2. The third digit of the transaction code is "6" or "7" and transaction code is not 016, 157 or 986.

    3. Transaction code is 019, 120, 132, 140, 141, 142, or 922..Transaction code 922 (IMF) records may either be input via IDRS with Doc Code 77 or generated.

    4. Transaction code 599 with DAR Closing Code of 99.

    Note:

    A "0" indicator identifies a generated transaction with no source document generated. A "1" indicator identifies a generated transaction with a generated transaction document (in Files)

  2. AREA - All records in category "V5" will be directly assigned to and worked by the Unpostable function except AUTO closures.

    Note:

    (IMF/ BMF) records may involve some IDRS input transactions with Doc Code 77 and a special blocking series, as well as generated TCs 120. If the TC 120 was manually input on IDRS, it will be worked as an INDIVIDUAL case closure.

  3. This category will age three cycles from original unposted cycle.

  4. TYPE CLOSURE - All "V5" Records are assigned a Campus IDRS number.

  5. Category "V5" records will generally be worked as INDIVIDUAL case closure.

  6. Only transaction codes 140, 141, 142 involving a program problem will be MASS closed.

  7. Most "V5" cases will be auto closed with URC "D" . These cases will be included in the part of the nullified listing identified as "Void-No Further Action" .

  8. All transaction code 796 cases must be worked on an individual basis. These cases may not be MASS or auto closed.

  9. Generally only transaction code 019, 120, 140, 141, 142 and/or 922 will be included in category "V5" , but program problems may result in other transactions being included in category "V5" . Any "V5" generated record that appears to be a program problem (transaction code other than 019, 120, 140, 141, 142 or 922) will be brought to the immediate attention of the Campus Planning and Analysis Staff and/or Computer System Analysis (CSA), and for referral to headquarters if necessary.

    1. Generally these "V5" program problem cases will be MASS closed with URC "D" or "2" and new transactions generated, if appropriate.

    2. A program problem may occur based on various invalid conditions such as a bad DLN (incorrect tax class, Doc Code and MFT combination and/or invalid blocking series, etc.), garbage (scrambled) fields or internal computer problems.

    3. If the transaction code is other than 019, 120, 140, 141, 142, or 922 the "V5" Record will be considered a program problem; these generated transactions generally should not unpost.

    4. Any transaction code 019, 120, 140, 141, 142 or 922 that contains invalid or mix data fields will also be considered a program problem. Program problems may occur in other categories.

  10. No Form 4251, Return Charge-Out is generated.

  11. If the case is a program problem (identified prior to running GUF tapes) or transaction code 922, it will be auto- closed with URC "D" or "2" .

  12. Transaction code 019, 120, 140, 141 and 142 cases will either be worked as INDIVIDUAL or MASS closure.

    Note:

    If the case is to be an INDIVIDUAL closure it should be reassigned to a specific employee IDRS number.

  13. Category "V5" unpostables can be GUF AUTO closures or MASS closures. Category "V5" INDIVIDUAL closures or special one time procedures will be processed per the appropriate Internal Revenue Manual.

Category "B4" - Employee Plan Master File (EPMF) Unpostables

  1. CATEGORY "B4" CRITERIA (IEPMF)

    1. Unpostable Code (UPC) 801, 802, 803, 806, 808, 810, 811, 812, 813, 815, 823, 824, 832, 836, 838, 839, 840, 842, 843, 844, 845, 847, 849, 851, 852, 853, 854, 869, 877 and Master File Tax (MFT) 74.

    2. UPC 324 Reason Code (RC) 3 and MFT 75

    3. UPC 327 RC 1 and MFT 76.

    4. UPC 498 RC 2 and MFT 74.

  2. Employee Plan Master File unpostable codes are processed at the Ogden Campus.

  3. This category will age in ten cycles from the original unpostable cycle.

Category "V7" - Centralized Authorization File (CAF)

  1. CATEGORY "V7" CRITERIA (IMF/ BMF/ EPMF)

    1. Transaction code 96X (CAF) if MFT CD is not "00" and the tax period is not "0000" .

    2. Transaction code is 96X and UPC is 301 RC 1.

  2. AREA - All Category "V7" cases are directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — No Form 4251, Return Charge-Out, or transcript is generated for "V7" cases.

  4. This category will age ten cycles from original unpostable cycle.

  5. TYPE CLOSURE:

    1. Category "V7" cases are usually auto-closed. If the case does not meet the criteria for auto-closure it will be an INDIVIDUAL type closures.

    2. INDIVIDUAL cases should be reassigned to a specific employee IDRS number prior to attempting case closure.

  6. The V7 unpostable cases will be processed per the appropriate Internal Revenue Manual.

Category "V6" - IRDM Generated Transactions

  1. CATEGORY "V6" CRITERIA (IMF/ BMF/ CAWR) - UPC 345 RC 1, 3, 4 or 5 and TC 925

  2. No Form 4251, Return Charge-Out, (TRANSCRIPT) - will be generated.

  3. All cases in category "V6" will GUF auto-close URC 2.

  4. This category will age three cycles from original unposted cycle.

Category "B5" - Entity Control - Form 1120S, Form 1065 or Form 1041 Unpostables

  1. CATEGORY "B5" CRITERIA (BMF)

    1. Unpostable Code (UPC) 329 Reason Code (RC) 1 Tax Class (TC) 3, MFT 02 and Document Code (DOC CD) 16.

    2. UPC 310.

    3. UPC 329 RC 1 MFT 02 or 05 or 06.

    4. UPC 329 TC 076, 077, 078, 079, 082, 083, 084, 085, 086, 087, 091, 092, 093, 094, 095, 096, 097.

    5. UPC 332 RC 2 or 3.

    6. UPC 307 RC 5 MFT 02 and DOC CD 16 or MFT 06 and DOC CD 65, 67, 68.

    7. UPC 307 RC 6 MFT 02 DOC CD 23.

  2. This category will age fifteen cycles from original unpostable cycle.

Category "B6" - Exempt Organization E-Post Filings

  1. CATEGORY "B6" CRITERIA - The DLN of the EO unpostable begins with file location code (FLC) 92 or 93.

Category "H1" - FACTA

  1. CATEGORY "H1" CRITERIA (BMF) - UPC 313 RC 8, TC 971 AC 747.

  2. No Form 4251, Return Charge-Out, (TRANSCRIPT) will be generated.

  3. AREA - All records in category "H1" will be GUF auto-closed URC 2 to Large Business and International area.

Category "L3" - All Other/No Documents

  1. CATEGORY "L3" CRITERIA (IMF/ BMF/ EPMF)

    1. UPC 171 RC 3 and transaction code is 670.

    2. Any unpostable records that are not included in any other category and does not need a document.

  2. AREA - All records in Category "L3" will be directly assigned and closed by the Unpostable function.

  3. No Form 4251, Return Charge-Out, or transcript is generated.

  4. This category will age ten cycles from the original unpostable cycle.

  5. TYPE CLOSURE:

    1. Category "L3" cases are usually INDIVIDUAL type closures.

    2. They should be assigned to a specific employee IDRS number before attempting case closure.

  6. Use the appropriate Internal Revenue Manual (IRM) for processing the Category "L3" unpostable cases.

GUF Command Codes (CC), Definers, Status, and Nullification Codes General Information

  1. IDRS Command Codes (CC) are used to reassign, display, suspend, correct (close), research and review unpostable cases. The command codes apply to BMF, CAWR, EPMF, IMF and PMF unpostables.

  2. CC UPASG is used to reassign individual or groups of unpostable cases by Unpostables, Entity, Examination, CI, and Statutes. Weekly and daily case assignment lists result from a valid CC UPASG input.

  3. CC UPBAT is used to quickly batch close large volumes of unpostables.

    1. CC UPBAT used correctly will MASS (batch) close all cases within a range of Unpostable Cycle Sequence Numbers (first and last). The unpostables cannot be assigned to an individual employee number.

    2. Command Code (CC) UPBAT unpostable resolution code actions do not directly update the record. The status code will be updated to "C" (closed) during End of Day (EOD) processing.

  4. CC UPDIS is used to display unpostable records. When CC UPDIS is input, the response screen display shown will be CC UPRES. CC UPRES will display the unpostable information and is used for the resolution.

  5. CC UPRES is displayed when CC UPDIS is input.

    1. With the use of definers "A" , "D" , "0" , "1" , "2" , "5" , "6" and "8" unpostable cases are closed with CC UPRES.

    2. CC UPRES will indicate if other cases are on CC UPTIN with the same TIN as the unpostable case.

    3. CC UPRES can be used to correct an erroneous prior case closure if the case is still on the Service Center Unpostable Master File (SCUPMF) and the same employee is inputting the action.

  6. CC UPCAS is used to:

    1. Request a Microfilm Replacement System (MRS) transcript of the unpostable record.

    2. Request a document or return.

    3. Place or update a case in suspense status.

    4. Add History/Remarks to the UPTIN record including information to aid in the resolution of the unpostable condition. The GUF system will not accept previously input remarks on URC D, 1, 2, or 8 closures. Enter a / (slash) at the end of the remarks field if previous remarks are still valid with unpostable closing.

      Note:

      GUF will display an error message when requesting a first, second, or third request (e.g. second request previously requested) if the same request was made previously. There are other error codes displayed that are self explanatory.

  7. CC UPREV is used to re-open a corrected (closed) case before it is removed from the Service Center Unpostable Master File (SCUPMF).

    1. CC UPREV is used by Quality Review to examine the accuracy and completeness of corrected (closed) unpostable records. It is also used by supervisors or designated employees for On-the-Job-Training (OJT), and to correct processing errors identified while the case is still on the SCUPMF.

    2. CC UPREV 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.

    3. CC UPREV with definer "E" and modifier blank is used by the input area to delete an erroneous CC UPBAT or CC UPRES case closure which is still on SCUPMF. The case will revert from "C" to "A" status.

  8. CC UPTIN is used to display all open and up to three months of closed unpostable cases for a specific TIN.

    1. Each case requested will sort in ascending order by TIN, MFT, tax period, and transaction code.

    2. This command code is updated daily.

General Information for GUF Command Codes and Definers

  1. A Command Code definer is used as a modifier of the related command code.

  2. A Command Code definer-modifier is used to further modify the related command code and command code definer.

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

  4. The definers for CC UPRES are the Unpostable Resolution Codes (URC), indicate what corrective action is taken for case closure.

    1. Definer-modifier "B" is used to by-pass the National Account Profile (NAP).

    2. Use the definer-modifier only when an entity change transaction is being input (EP) or already pending (PN), and the transaction will post to the Master File before the closed unpostable.

  5. The definer and definer-modifiers for CC UPCAS are used as follows:

    1. To place a case in suspense status.

    2. To initiate a document or return request (CC ESTABD). The fourth request will automatically close the case using URC "8" .

    3. To update the history information.

  6. The definer-modifiers for CC UPBAT, CC UPASG and CC UPDIS must always be blank.

Command Codes Definers and Definer-Modifiers

  1. The valid unpostable command code definers and definer-modifiers are as follows:

    Command Code
    (CC)
    DEFINER VALUES DEFINER MODIFIER VALUES DEFINER MEANINGS
    UPASG "B" BLANK Batch case reassignment
    UPASG "R" BLANK Single case reassignment
    UPBAT "D" , "0" , "1" , "2" , "8" BLANK Batch Closure
    UPBAT "T" BLANK Batch Delete
    UPBAT "W" BLANK Reverse batch closure
    UPDIS BLANK NONE Display unpostable case
    UPCAS "M" "B" Specific Tax Module Microfilm Replacement System (MRS) transcript request Display/Hard Copy
    UPCAS "M" "D" Complete–All modules MRS
    transcripts Request Display / Hard Copy
    UPCAS "M" NONE Entity module MRS transcript request Display/Hard Copy
    UPCAS "M" "J" / "Spousal Social Security Number (SSN)" Specific-Spousal account tax module MRS Display / Hard Copy
    UPCAS "M" "L" Complete-Spousal account MRS Display / Hard Copy
    UPCAS "M" "N" Entity Module-Spousal account MRS Display / Hard Copy
    UPCAS "M" "P" Specific-Valid and Invalid accounts tax module MRS Display / Hard Copy
    UPCAS "M" "R" Complete-Valid and Invalid accounts all modules MRS Display / Hard Copy
    UPCAS "M" "T" Entity Module-valid and invalid account MRS Display / Hard Copy
    UPCAS "D" "1" Original request for Form 4251
    Only one 1st request allowed
    UPCAS "D" "2" Second request for Form 4251
    Only one second request allowed
    UPCAS "D" "3" Third request for Form 4251
    Only one Third request allowed
    UPCAS "D" "4" Fourth request for Form 4251 GUF will AUTO close with URC "8"
    UPCAS "S" "A" Places or updates a case in suspense status.
    Valid on all Master Files.
    UPCAS "S" "B" Places or updates a case in suspense status because of a document request not directly related to the unpostable case.
    Valid on all Master Files.
    UPCAS "S" "C" Places or updates a case in suspense status because of correspondence action with the taxpayer.
    Valid on all Master Files.
    UPCAS "Z" A/D Request to create, display, update, modify an unpostable history section.
    UPRES "D " 01 Transaction to be deleted.
    Valid on all Master Files.
    UPRES 0 BLANK No change made to unpostable transaction, repost.
    Valid on all Master Files.
    UPRES "0" "B" Same as above but GUF bypasses NAP checks.
    UPRES "1" 01, 23, 30, 31, 32, 41, 50, 51 Transaction to be reinput. Valid on all Master Files except CAWR and PMF.
    UPRES "2" 02, 03, 04, 06, 12, 24, 33, Transaction deleted but control base established on IDRS. Valid on all Master files.
    UPRES "5" BLANK IMF-Changes Name Control and/or name line at Master File and/or Error Delay Code.
    UPRES "6" BLANK BMF-Changes any combination of NC, TIN, Transaction Code, MFT, TAX PERIOD, Transaction Date, TIN prefix. Error delay code. Attempt to repost to Master File (exception: if CAWR BMF case, attempt to match at BMF). CCC "O" to transaction code 150 "02" , "05" , "33" , "34" . Allows the input of the following: CCCs: for MFT "3" , 5, 6, A, F, G, "U" , R, Y, L, or W (L & W is for transaction code 150 and 620 only).
    UPRES "6" BLANK CAWR-Changes TIN and/or Name Control. Attempt to match at Master File (BMF).
    UPRES "6" BLANK EPMF-Changes NC, TIN, Plan Number, Plan Period. Attempt to repost to Master File. Allows for the input of CCC "S" .
    UPRES "6" BLANK IMF-Changes any combination of Name Line, TIN, MFT, Tax Period, Spouses SSN, Error Delay Code, transaction code, Transaction Date, CCC "O" to transaction code 150 for MFT 30. Attempt to re-post to Master File. Allows the input of the following CCC – "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , "W" , or "Z"

    Note:

    CCC can be input for transaction code 150s only. GUF will validate through NAP all TINs and NC Corrections.

    UPRES "6" BLANK PMF-Changes TIN, TIN type, and/or name control.
    UPRES "6" "B" All / Same as above but allows GUF to bypass the NAP checks.
    UPRES "8" BLANK Transaction sent to Reject Register or (ERS) Suspense Status. Valid on all Master Files except CAWR, and PMF. For 4th request action. GUF will automatically close the case with URC "8" when CC UPCAS with Definer "D" and Definer-Modifier "4" is input.
    UPRES "A" BLANK Valid on all Master Files but only for UPC 003 CAWR, 152/156 IMF, 303 BMF, 803 EPMF. If UPC 152/156, the transaction code is 140/150/430 and entity code is "2" or "3" . URC A will convert and equal URC 6 when the unpostable record is updated.
    UPRES "B" BLANK Special closure of open, assigned cases. Valid only on IMF and BMF.
    UPREV BLANK BLANK Quality Review (QR) acceptance of an unpostable case closure.
    UPREV "E" BLANK QR Rejection of an unpostable case closure.
    UPREV "H" BLANK QR Hold (for 7 days) of an unpostable case closure. On eighth day, GUF will release hold and close case.
    UPREV "Y" BLANK QR hold (for up to 7 days) of all unpostable cases closed by a particular employee for the day. On eighth day, GUF will release the hold and close case.
    UPREV "Z" BLANK QR hold (for 7 days) of all unpostable cases closed by a particular employee in the current process week. On eighth day, GUF will release the hold and close the case.
    UPTIN BLANK NONE Displays all open and closed (up to 3 months) unpostables.

Nullification Codes

  1. A nullify area code must be input to identify the receiving area whenever a URC 1, 2, or 8 is used to close an unpostable.

  2. Nullification listings are printed for each of these areas based on the nullification code used.

  3. Any cases input by Returns Analysis or Code and Edit area should be given nullify area code "02" – Accounts Management.

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

  5. If a nullify area code is not entered, an error message will be displayed.

  6. A nullify area code is not needed for URC "D" .

URC 1 and URC D

  1. The following table lists the area which will receive the unpostable by the nullification area code when the unpostable resolution code is URC 1.

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    1 01 Reinput —No Further Action
    1 23 Dishonored Checks
    1 30 FTD Function – Accounting
    1 31 Data Controls
    1 32 Revenue Accounting Control System (RACS)
    1 41 Accounting
    1 50 Accounts Management/Customer Service
    1 51 Computer Support/Other S/B
    D 01 Void – No Further Action

Unpostable Resolution Code (URC) 2

  1. Unpostables can be closed manually or systemically with URC 2. URC 2 voids (deletes or nullifies) the transaction and opens an IDRS control base. Closing an unpostable with URC 2 is the process for routing the transaction back to the originator or other designated area. A nullify area code is input with URC 2 in order to determine the appropriate control base and place the transaction in the correct section of the GUF reports for research.

  2. The Nullify Area Code – URC 2 chart below provides the nullify area codes associated with the employee number ranges for various IRS functions. The chart is used to route unpostables that are closed manually and systemically with URC 2.

  3. Use the combination of Office Identifier and Range Assignment to determine the applicable nullify area code. The first two digits of the IDRS employee number represent the Office Identifier number. If the URC 2 Chart shows the Office Identifier as “01-10”, that means that the range assignment is valid for all campuses.

  4. Unpostable transactions that are automatically nullified will be routed as follows:

    1. The case is usually assigned to the IDRS number of the employee who initiated the unpostable transaction.

    2. Sometimes the originating employee's number is not identifiable to the GUF system. These cases will be assigned to a default unit number based on the range assignment associated with the 3rd, 4th and 5th digits of the originator's IDRS profile number.

      Example:

      If the employee number was XX851XXXXX, the case would auto-void to the Criminal Investigation receiving area, nullify area code 17 (851 falls within the range assignment 850 to 859, so default unit number 859 and nullify area code 17 would apply). See the Nullify Area Code - URC 2 table below.

    3. In certain situations the nullification area code and default unit number are assigned based on the unpostable code, transaction code or document code.

  5. The employee number displayed on a closed UPTIN record will be either the originator of the transaction, or the IDRS control number GUF has assigned to the record using the Nullified Area Code table. This number will also be used to open a control base on IDRS.

  6. When a control base cannot be established due to a problem with the input employee number, the unpostable is systemically assigned to nullify area code “11” or “13”. These codes are not to be input by an individual tax examiner.

    Caution:

    If you use the incorrect nullify area code, a control base may open to the wrong area or not open at all and can cause barred statutes.

  7. The chart below contains the functional areas and associated nullify area codes for URC 2 closures.

    OFFICE IDENTIFIER RANGE ASSIGNMENT# NULLIFY AREA CODE BUSINESS DIVISION/ FUNCTION RECEIVING AREA FUNCTION LOCATION DEFAULT UNIT #
    01-10 106-159 41 Accounting Operations (dishonored checks, unidentified excess collection) Accounting Campus 119
    01-10 160–198 45 Receipt and Control Operations (Submission Processing) Receipt and Control Campus 154
    01-10 220-249 25 Document Perfection Operations (Submission Processing) Entity Campus 249
    01-10 250-269 09 Input Correction Operations (Submission Processing) Notice Review Campus 269
    01-10 250-279 49 Input Corrections Operation (Submission Processing) ERS/Rejects Campus 269
    01-10 270-279 10 Input Correction Operations (Submission Processing) Unpostables Campus 279
    01-10 306-324 14 POA/CAF/RAF (Accounts Management) POA/CAF/RAF Campus 324
    01-10 350-359 24 Large Corp, Technical, & Restricted Interest (Accounts Management Technical Campus 359
    01-10 360-364 12 Refund Inquiry (Accounts Management) Refund Inquiry/Taxpayer Service Campus 364
    01-10 365-369 04 Statutes (AM) Statutes Campus 369
    01-10 300-499 02 Accounts Management Operations Adjustments Campus 399
    01-10 500-598 50 Accounts Management Operations AM Remote Toll Free Campus 597
    01-10 606-649 05 Examination Operations Examination/Service Ctr Campus 649
    01-05 07-09 650-699 03 Collections (Compliance Services) Collection/ServiceCtr Campus 699
    06 650-698 55 Compliance Compliance ASFR WI/AUSC Campus 799
    10 650-698 54 Compliance Compliance ASFR WI/FSC Campus 799
    03 669-675 53 Case Processing Operations (Compliance Services SBSE) Centralized Case Processing Campus 779
    01-05 06-10 700-778 33 ACS Operations (Compliance Services) ACS/SC Campus 739
    05 778-797 58 Centralized Insolvency Operations (Compliance Services SBSE) Centralized Insolvency Campus 798
    01-10 800-849 16 AUR Operations (Compliance Services) AUR Campus 849
    01-10 850-859 17 CI Refund Crimes Criminal Investigation Campus 859
    01 940-963 52 Compliance Compliance ASFR SBSE/BSC Campus 964
    11 730-898 59 W&I IDTVA W&I IDTVA Area Office 899
    11-15 100-699 21 W&I CARE Taxpayer Service/AO Area Office 699
    13 810-819 56 W&I RICS W&I RICS Area Office 819
    14 810-888 56 RICS/IVO W&I /RICS Area Office 889
    21-27 100-399 19 SBSE Collection Area Offices Collection Area Office 399
    21-27 400-699 20 SBSE Examination Area Offices Examination Area Office 699
    40 100-899 47 Tax Exempt and Government Entities TE/GE Area Office 899
    50 100-899 61 Large Business & International LB&I Area Office 899
    60 100-799 46 Criminal Investigation Criminal Investigation Area Office 799
    63 100-799 48 Taxpayer Advocate Service TAO Area Office 799
    63 800–899 44 Taxpayer Advocate Service TAO/SC Area Office 899
    66 100-899 60 Appeals Appeals Area Office 899
    79 100-899 07 Privacy, Government Liaison & Disclosure PGLD Area Office 899
  8. There are some IDRS employee numbers that are currently not programmed in the Nullify Area Code table. If an input IDRS number does not fit within any office identifier and range assignment combinations in the table, then check if it meets the criteria for nullify area code 51 below:

    • Nullify Area Code 51 - Office Identifier (01-10), Range Assignment (550-899).

    Caution:

    Use nullify area code 51 only after verifying that the input IDRS number does not fit into any nullify area code in the table.

    If the IDRS employee number does not fit into a office identifier/range assignment combination in the table or nullify area code 51, then contact the National Office GUF analyst for assistance.

URC 8

  1. The following table provides nullify area codes that can be used when inputting URC 8:

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    8 01 Reject Resolution
    8 02 Adjustments
    8 03 Collection/SC
    8 04 Statutes
    8 05 Examination/SC
    8 06 IRP
    8 07 PGLD
    8 08 Taxpayer Relations
    8 09 Notice Review
    8 12 Refund Inquiry-Taxpayer Service
    8 14 POA/CAF/RAF
    8 15 CAWR/FUTA
    8 16 AUR
    8 17 Criminal Investigation
    8 19 Collection AO
    8 21 Taxpayer Service AO
    8 22 SCWR – SC
    8 23 Dishonored Checks
    8 24 Technical
    8 25 Entity
    8 40 Unidentified/Excess Collection
    8 41 Accounting
    8 42 Transship to PSC
    8 43 TE/GE SC
    8 44 TAO/SC
    8 45 Receipt and Control
    8 46 Criminal Investigation
    8 47 TE/GE AO
    8 48 TAO/AO
    8 49 ERS/Rejects
    8 50 AM Remote Toll Free

Routing for Unpostables Generated from Systemic IDRS Numbers

  1. Certain systemically generated transactions are posted to IDRS through End of Day (EOD)10 processing. A control base cannot be established for the unpostables generated by the systems identified in the table below due to a problem with the employee number. GUF processing will automatically assign the nullify area code to these transactions. These codes are not to be input by an individual tax examiner. The table below identifies the computer generated unpostable by the systemic IDRS employee number.

    SYSTEM SYSTEMICALLY GENERATED NUMBER NULLIFY AREA CD RECEIVING AREA LITERAL DEFAULT UNIT #
    Automated Under Reporter (AUR) (01–10)
    89000000
    16 AUR 849
    Automated Liens System (ALS) 5801 (11–17)
    88500000
    03 SCCB 739
    Automated Liens System (ALS) 5801 (21–36)
    885000000
    19 Collection/AO 299
    Inventory Delivery System (IDS) 9901 (01–10)
    89209999
    (01-36)
    88888888
    03 SCCB 739
    ASFR (01-36)
    8808888
    52 Compliance ASFR SBSC/BSC 964
    ASFR (01-36)
    88800005
    54 Compliance ASFR WI/FSC 799
    ASFR (01-36)
    88800010
      Compliance ASFR WI/AUSC 799

Accessing the Generalized Unpostable Framework (GUF)

  1. Once signed onto IDRS, an employee may access the GUF system command codes: CC UPDIS, CC UPASG, CC UPCAS, CC UPBAT, CC UPTIN, CC UPRES, and CC UPREV

  2. It is essential that only properly authorized employees have access to the command codes because the GUF IDRS terminals can be used to change taxpayer accounts.

  3. 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 or any unauthorized access.

Case Assignment

  1. All unpostable cases will be assigned on GUF, in the following manner:

    1. Campus/area assigned or office identifier number-XX00000000

    2. Unit assigned-XXXXX00000

    3. Individual employee assigned-XXXXXXXXXX

    Note:

    "X" s represent specific numbers "0" (zero) thru "9" . "0" s represent no specific number.

  2. Campus assigned cases can be worked by any employee with access to campus jurisdiction in their profile.

  3. Unit assigned cases can be worked by any employee carrying the same employee number in the 3rd, 4th, and 5th position and the 1st and 2nd position is within the Campus jurisdiction in their profile.

  4. Individual assigned cases may be worked only by the specific employee the case is assigned to.

Name and/or TIN Validation

  1. GUF uses the National Account Profile (NAP) to validate the name and/or Taxpayer Identification Number (TIN) on unpostable cases and corrections. The validation will look at:

    1. all URC" 6" corrections involving a change to the name and/or TIN

    2. all URC "0" closures if the UPC is 151, 152, 153, 156, 301, 303, 801, or 803

  2. If the unpostable correction will not validate because an entity transaction is input or pending (e.g. transaction code 000 or transaction code 013), then a definer-modifier "B" can be used. If the transaction will not post before the corrected unpostable, the case should be cycled instead of using the definer-modifier "B."

  3. If the unpostable case does not validate, GUF will not allow the closing action, unless (2) above applies and is followed.

Unpostable Status Code and Status Date

  1. The use of CC UPDIS, CC UPASG, CC UPBAT, CC UPCAS, CC UPRES and CC UPREV and the related command code definers and modifiers will set, display, and/or update the STATUS CODE 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 Service Center Unpostable Master File (SCUPMF).

  2. The following is a list of status codes and their definitions:

    STATUS CODE DEFINITION
    A Assigned, not corrected
    C Corrected, not removed from the SCUPMF
    F A Files request was made to order the document
    H Quality Assurance hold
    L A letter has been sent
    M Microfilm Replacement System (MRS) Transcript Request
    S Suspense, input when return has to be held (e.g., corresponding with taxpayer)
    Q Accepted by Quality Assurance
  3. The status code and date will appear on line two of the CC UPCAS screen display following the literal "ST" .

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

    Status Code Command Code and Definers/Modifiers
    "A" CC UPASG, definer is "B" , or "R" and modifier is blank; or CC UPREV with definer "E" , and modifier is blank set status code "A" .
    "C" CC UPRES with definers "A" , "B" , "D" , "O" , "1" , "2" , "5" , "6" , and "8" , and CC UPBAT and CC UPCAS definer "D" with modifier "4" , (closed cases still on the SCUPMF) set status code "C" . A closed unpostable case stays on CC UPTIN for 90 days after the case is removed from SCUPMF.
    "H" CC 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" .
    "S" CC 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.
    "Q" CC UPREV with a Blank command code definer and modifier; accepted closed case still on the SCUPMF, status code "Q" is set.

IDRS CASE CONTROL "NLUN"

  1. The majority of the time when an unpostable case is closed with unpostable resolution code (URC)"2" , IDRS will automatically open a control base to the employee who input the transaction originally or to a designated area identified with an IDRS Unpostable Unit Default Number. Refer to the URC 2 Chart listed under IRM 3.12.32.15.2, Unpostable Resolution Code (URC 2).

  2. The open control base will be given category code NLUN. For more information on IDRS category codes refer to Document 6209.

  3. An IDRS control base will not be opened if:

    1. the transaction is for a Doc Code 47 document

    2. the employee number meets the criteria for Nullify Area Codes 11, 13, 22, or 42

    3. the case was closed with URC D

    4. the input employee number meets the criteria: Office Identifier (01-10), any Unit Range, Employee Number (88888).:

  4. The control base will be established with the following:

    1. "A" status

    2. Case Category Code - "NLUN" (Nullified Unpostable)

    3. Received Date -
      the processing date of the run creating the case control, or
      the date of the actual taxpayer correspondence as shown on the original Data Processing (DP) adjustment

    4. Activity Code - UPnnnCyyyycc

      Note:

      "nnn" represents the 3 digit unpostable code, and "yyyycc" reflects the cycle that the transaction originally unposted.

  5. The following reports should be utilized to identify open IDRS control bases for nullified unpostables:

    1. GUF 55-47. Refer to IRM 3.12.32.52, (GUF 55-47) Nullified Distribution Listing and (GUF 55-46) Nullified Distribution Summary, for more information

    2. CCA 42-43, IDRS Overage Report

  6. The CCA 42-43 report contains all cases with open controls assigned to an IDRS number (in IRS received date order). The report is available in Control-D every Monday morning.

    1. Report Name: “OVERAGE REPORT”

    2. Job Name: "CCA 4243x" (x = the alpha character assigned to the campus)

  7. Managers in all functions should use these reports to

    1. Identify nullified unpostable transactions that require action

    2. Monitor the size of inventories

    3. Set closure expectations

    4. Identify problem cases

  8. Every business unit is responsible for monitoring, working and closing control bases generated by their unpostable transactions.

IDRS UNPOSTABLE CASE CONTROL

  1. It is not necessary to control a module with an unpostable record on Integrated Data Retrieval System (IDRS) except for the following conditions.

  2. First Condition - The unpostable record is a transaction code 150 that meets all of the following::

    1. The return is not in category "A1" , Criminal Investigation case, or Category "B1" , Entity Control case, or Category "Z1" , Bankruptcy.

    2. The return has not or will not be resolved (closed) within six weeks of receipt. The unpostable is still on the Service Center Unpostable Master File (SCUPMF). Use the unpostable cycle sequence number to determine the receipt date of the unpostable return.

    3. The return is not already controlled and/or displayed on CC TXMOD as an open unpostable. Unpostable records are identified as a "U" followed by the specific unpostable code and reason code. For example "U1402" represents UPC 140 RC 2.

  3. Second Condition - Any open unpostable record still on the SCUPMF, if the Taxpayer Advocate Services (TAS), Technical or Area Office function:

    1. Requests the case be placed under IDRS control

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

  4. Third Condition - A specific unpostable code procedure in IRM 3.12.166, EPMF Unpostables, IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, or IRM 3.12.278, Exempt Organization Unpostable Resolution, requires IDRS case control, and the open case is still on the SCUPMF.

General Information for GUF Command Code Screen Formats

  1. CC UPASG, CC UPBAT, CC UPDIS, CC UPCAS, CC UPRES, CC UPREV and CC UPTIN are used by Campus (and Area Office) personnel to assign, research, correct (individual and batch closures) and review IMF, BMF, EPMF, PMF, and CAWR unpostable cases.

  2. Command Code—Primary Access Fields:

    1. The unpostable cycle sequence number (UP SEQ NUM) is the primary access field (input data) for CC UPBAT, CC UPDIS, and CC UPRES.

    2. The unpostable cycle sequence number and employee assignment number (new and old) are the primary access fields (input data) for CC UPASG, and CC UPREV.

    3. The primary access fields for CC UPTIN is the TIN of the unpostable record.

    4. The unpostable cycle sequence number and the CC definer(s) and modifier(s) are the primary access fields for CC UPCAS.

  3. GUF Command Code Screen Formats information:

    1. The screen formats for the GUF command codes are representative of an actual screen. The valid values for these screens are as follows:
      "a" —position must be an alpha—a through z.
      "n" —position must be numeric—0 (zero) through 9.
      "v" —position must be an alpha-numeric or any other valid character (i.e., "-" dash, or a "," comma).

    2. Numbers on the screen will correspond with the item listed on the screen format.

  4. Each screen will show an Unpostable Sequence Number (UP SEQ NUM):

    1. This UP SEQ NUM is a unique number assigned to each unpostable record.

    2. It contains the processing cycle (UP SEQ CYCLE) the unpostable record was controlled (added) to the Service Center Unpostable Master File (SCUPMF), plus a six (6) digit number assigned in sequence order.

    3. The UP SEQ NUM is assigned after the unpostable records have been sorted into Master File, Category, DLN sequence or Payment sequence number (within each category).

    4. For example, if the UP SEQ NUM is "201329000196" , the record was placed on the SCUPMF during Cycle "201329" and the record is the "196th" case within the MF, Category, DLN or Payment sequence number sort.

    5. The UP SEQ CYCLE does not identify the cycle the record went unpostable at Master File. The "UP SEQ CYCLE" and the Master File Unposting Cycle may not be the same. The cycle for the record unposted is reflected on the New Unpostable Report (GUF 11–40) for each Master File. See IRM 3.12.32.30 for more information about the GUF 11-40 report.

  5. The ORIGINAL UNPOSTABLE CYCLE identifies the cycle the record went unpostable at Master File.

Command Code UPASG-Screen Formats

  1. CC UPASG creates an "individual" or "batch" case reassignment of unpostable records.

  2. Input DisplayCC UPASG (Individual): See Figure 3.12.32-1

    FORMAT DESCRIPTION
    UPASGv nnnnnn nnnnnnnnnn vv
    vvvvvn
    Reassignment of individual cases when all cases have the same UP SEQ CYCLE.
    UPASGv nnnnnn nnnnnnnnnn vv
    vvvvvvvvvvvn
    Reassignment of individual cases when the UP SEQ CYCLE is different than the COMMON UP SEQ CYCLE.

    Figure 3.12.32-1

    This is an Image: 33695001.gif
     

    Please click here for the text description of the image.

    1. Line 1 (Item 1) - The Command Code definer "R" for individual case reassignment.

    2. Line 1 (Item 2) - The 6 digit cycle of the case(s) being reassigned.

    3. Line 1 (Item 3) - The 10 digit employee or unit number to whom the case is being assigned.

    4. Line 1 (Item 4) - Functional Area Code of employee/unit to whom case is being assigned.

      Example:


      AT = AMTAP
      EN = ENTITY
      CI = CRIMINAL INVESTIGATION
      EO = EXEMPT ORGANIZATION
      EP = EPMF ENTITY UNPOSTABLES
      EX = EXAMINATION
      CI = CENTRALIZED INSOLVENCY
      ST = STATUTES
      UP = UNPOSTABLES

    5. Line 2 (Item 5) - Last six digits of the case cycle sequence number if cases have a common cycle. Delete leading zeros.

    6. Line 2 (Item 6) - All twelve digits of the case cycle sequence number if the cases are from different cycles.

  3. Input Display— CC UPASG screen - (Batch):See Figure 3.12.32-2.

    Figure 3.12.32-2

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    Please click here for the text description of the image.

    1. Line 1 (Item1) - The Command Code definer "B" for batch case reassignment.

      Note:

      There is no break in the sequence of case numbers being assigned.

    2. Line 1(Item 2) - The 6 digit cycle of the case(s) being reassigned.

    3. Line 1(Item 3) - The 10 digit employee or unit number to whom the case is being assigned.

    4. Line 1(Item 4) - Functional Area Code of employee/unit to whom case is being assigned.

      Example:

      EN = ENTITY
      CI = INVESTIGATION
      ST = STATUTES
      UP = UNPOSTABLES
      EX = EXAM

    5. Line 2 (Item 5) - Last six digits of the first case cycle sequence number - Last six digits of the last case cycle sequence number.

    6. Lines 3-24 - Additional cases input the same as Line 2.

  4. The sequence number for each individual unpostable case must be entered in the following format:

    1. Only one individual sequence number may be entered per line.

    2. Commas and blanks may not be used to separate one case from another.

  5. Format 1: When several cases all have the same UP SEQ CYCLE, "the code" should be input on line 1 as the COMMON-UP SEQ CYCLE. Then the last six digits of the sequence number may be input on lines 2 thru 23 without entering the leading zeros. Input the "COMMON UP SEQ CYCLE" in year and cycle format (YYYYCC).

  6. Format 2: When the UP SEQ CYCLE of one individual case is different from the COMMON UP SEQ CYCLE the complete ten digit sequence number for each case must be entered.

  7. With CC UPASG, both the "COMMON UP SEQ CYCLE" and the complete (10 digit) sequence numbers may be included together on the same screen input; both types are valid for case reassignments of different cases during the same command code request.

  8. The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format the sequence numbers must be entered in pairs separated by a dash. Only one pair of sequence numbers may be entered per line. Commas and blanks may not be used to separate one case from another. A pair of numbers may not be split between two lines.

    1. Format 1: When several batches have the same UP SEQ CYCLE it should be input on line 1 as the COMMON UP SEQ CYCLE. Then the last six digits of the first sequence number and the last sequence number may be input on lines 2 thru 23 without entering the leading zeros. These pairs must be entered on separate lines (e.g., 96–183 entered on line 2, 190–320 entered on line 3, 350–359 entered on line 4, etc.).

    2. Format 2: When the UP SEQ CYCLE of one batch is different from the COMMON UP SEQ CYCLE the complete ten digit sequence number for the first case and the last case of each batch must be entered. These pairs must be entered on separate lines (e.g. XXXX28000197–XXXX28000583 entered on line 2 and XXXX29000001–XXXX29000953 entered on line 3, etc.)

    3. With CC UPASG both the "COMMON UP SEQ CYCLE" and the complete (10 digit) sequence numbers may be included together on the same screen input; both types are valid for case reassignment of different cases during the same command code request.

    Note:

    Only one Functional Area Code can be used at a time. If cases have to be reassigned to Exam and Entity, CC UPASG must be input twice. The input of the Functional Area Code is important since it will decrease and increase the inventory of the respective functions.

  9. CC UPASG with definer "R" (modifier "blank" ), immediately reassigns the case allowing correction activity the same day. Definer "B" (modifier "blank" ) reassigned the case overnight.

  10. CC UPASG can only reassign a maximum of 1,000 unpostable cases per line.

  11. The current status will be maintained when a case is reassigned within the same function.

  12. The status code and date will be updated when a case is reassigned to another function.

  13. On all reassignments, the data in the "Remarks" section will be maintained.

  14. Output Display: The terminal output display for CC UPASG (INDIVIDUAL and BATCH input) will be a blank screen with line 24 reflecting the terminal response if all input information was valid. Also, if the information was not validated it will display at the top of the screen with an ( * ) asterisk and an alpha character indicating why it did not validate.

  15. Valid CC UPASG Request: The output terminal responses are "Single Case Reassigned" , or "nn,nnn Batch Cases Reassigned" .

    Note:

    The nn,nnn will display a total of batch cases reassigned. This valid response indicates that all input reassignments were processed and no input error conditions occurred.

  16. Error Messages for Invalid CC UPASG Requests:

    1. "REQUEST DENIED/INCORRECT DEFINER" — indicates that the command code definer is other than " B" or "R" .

    2. "EMPLOYEE NUM IS NOT NUMERIC or EMPLOYEE NUM HAS INVALID SC CODE" —indicates the NEW employee number is non-numeric, and/or the first two digits are not a valid Campus or Area Office Code (e.g. 07–ATSC, 08–ANSC, 09–KCSC, 02–CSC, 06–AUSC, 01–BSC, 05–PSC, 04–OSC, 03–MSC and 10–FSC).

    3. "INVALID CYCLE NUMBER" —indicates that the common unpostable sequence number cycle is invalid because The YEAR of the common cycle is not in the range of "84" to the current year (year must be 84 or subsequent), and/or The WEEK of the common cycle is not in the 1 to 53 range.

    4. "FUNCTIONAL AREA CODE REQUIRED" —indicates an attempt is being made to reassign without identifying the functional area.

    5. "INVALID FUNCTIONAL AREA CODE" —indicates the functional area code was used other than UP, EN, EO, EP, ST, EX or CI.

    6. "UP–SEQ–NUMBERS MISSING" —indicates that the common unpostable sequence cycle is missing and the first and last sequence numbers are blank.

    7. "INVALID SCREEN FORMAT FOR SEQ NUMBERS" —indicates that there is an invalid screen format when definer code "R" is used.

CC UPBAT-Screen Formats

  1. CC UPBAT is used to batch (MASS) close unpostable records that have a Campus or Unit employee number.

  2. Input Display—CC UPBAT: See Figure 3.12.32-3.

    FORMAT DESCRIPTION
    UPBATv nnnnnn nn
    vvvvvn-vvvvvn
    Batch (Mass) closure of unpostable records when all cases have the same UP SEQ CYCLE.
    UPBATv ---------nn
    vvvvvvvvvvvn-vvvvvvvvvvvn
    Batch (Mass) closure of unpostable records when the UP SEQ CYCLE is different than the COMMON UP SEQ CYCLE.

    Figure 3.12.32-3

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    Please click here for the text description of the image.

    1. Line 1 - Command Code Definer. For valid unpostable Command Code definers see IRM 3.12.32.14, Command Code Definers and Definer-Modifiers.

    2. Line 1 - The 6 digit cycle of batch being closed.

    3. Line 1 - Nullify Area Code. For Nullify Area Codes and their receiving areas see IRM 3.12.32.15.

    4. Line 2 - Last six digits of the first case cycle sequence number. Last six digits of the last case cycle sequence number. If cases have a common cycle.

    5. Lines 3-22 - Additional cases input the same as Line 2.

  3. The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format the sequence numbers must be entered in pairs separated by a dash and only one pair of sequence numbers may be entered per line.

    1. Format 1: When all the cases have the same UP SEQ CYCLE it should be input on line 1 as the COMMON-UP SEQ CYCLE. Then the last six digits of the first sequence number and the last sequence number may be input on lines 2 thru 22 without entering the leading zeros (e.g., line 2 = 1002–2010; line 3 = 2013–2089; line 4 = 2093–2214; etc.).

    2. Format 2: When the UP SEQ CYCLE of one batch is different from the UP SEQ CYCLE of another batch the COMMON UP SEQ CYCLE on line 1 should be left blank. Then the complete 12 digit sequence number for the first case and the last case of each batch must be entered. (e.g., line 2 = XXXX39000883–XXXX39001234; line 3 = XXXX41000387–XXXX41000398).

    3. The CC UPBAT unpostable sequence numbers (UP SEQ NUMBER-FIRST and UP SEQ NUMBER-LAST) are always in pairs for both closure requests. There is only one pair per screen line, with a maximum of twenty (20) screen lines input.

    4. The "COMMON UP SEQ CYCLE" and complete 12 digit sequence number formats are not valid on the same command code request when using CC UPBAT. CC UPBAT can only close 1,000 cases per line.

  4. Command code definers "T" and "W" will provide the capability to delete erroneously batch closed unpostables.

    1. Definer "T" will match beginning to ending sequence numbers against those batch closure records that were generated the SAME day. If a match is found, attempted closure action will not be performed.

    2. Definer "W" will match beginning—ending sequence number to allow tax examiners to place batches of unpostable cases back into assigned status if the case(s) had been previously batch closed in error.

    3. Examples of Definer "T" and "W" :
      Definer "T"
      Entered sequence numbers 001–025. Was not suppose to enter 015–025. Use CC UPBAT definer "T" . Enter sequence numbers 001–025. Re-enter sequence numbers 001–014.
      Definer "W"
      Cases are placed into "A" status.

  5. Output Display: The terminal output screen format for CC UPBAT is the same as the input screen display format, except that line 24 reflects the terminal response as to the validity of the input request.

  6. ValidCC UPBAT Request: Output terminal response is BATCH RECORD GENERATED. This valid response indicates that all input batch (MASS) closure requests for CC UPBAT were processed and no input error conditions occurred. Batch resolution records have been generated for all the records identified by each input UP SEQNUMBER-FIRST through LAST.

  7. Error Message for Invalid CC–UPBAT Requests:

    1. NULLIFY AREA CODE INVALID/MISSING—indicates that a nullified area code used for a specific URC is invalid or that a nullified area code is missing.

    2. PLEASE CORRECT INVALID DATA—indicates that a validity or consistency error has been encountered for the input request.

    3. REMARKS DATA REQUIRED WITH URC "D" , "1 " , "2" , "8" -Indicates that remarks were not entered when the unpostable was closed with an URC"D" , "1" , "2" , "8" .

  8. For Definer Code "0" the Remarks (line 8 of the screen positions 1–20) will be automatically generated into this field for CC UPBAT. The generated remarks will be "BATCH CLOSURE" followed by the employee IDRS number of the employee inputting CC UPBAT.

CC UPREV-Screen Formats

  1. CC UPREV validates requests for quality review action. Prior command code must be CC UPDIS (CC UPRES retrieved) to display the unpostable record. CC UPREV is only used to review or delete CC UPRES and CC UPBAT closure actions.

  2. Input Display—UPREV screen format. See Figure 3.12.32-4.

    FORMAT DESCRIPTION
    UPREV a nnnnnnnnnnnn n Preceded by CC UPDIS. Used to review or delete CC UPRES and CC UPBAT closure actions.

    Figure 3.12.32-4

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    Please click here for the text description of the image.

  3. The following information must be included on line 1 of Command Code UPREV to review CC UPRES and CC UPBAT closure actions.

    1. Definer - for valid unpostable command code definers see IRM 3.12.32.14.

    2. Common modifier code - Always blank.

    3. UP sequence number - Generated by CC UPDIS.

    4. Error indicator - Generated.

  4. The following information must be included on line 1 of Command Code UPREV to delete CC UPRES and CC UPBAT closure actions.

    1. Definer.

    2. Common modifier code - Always blank.

    3. UP employee number QR hold - Input only with Definer Z.

    4. Error indicator - Generated.

    Note:

    GUF will release the hold prior to the eighth day if Command Code UPREV is input without a modifier.

  5. CC UPREV is valid for all Master Files and it may be used by all areas inputting CC UPRES unpostable case closures. CC UPREV may be used for quality review or to delete incorrect actions.

  6. OUTPUT DISPLAY: The terminal output display for CC UPREV is the same as the input screen display format, except that line 24 reflects the terminal response as to the validity of the input request.

  7. VALID CC UPREV REQUEST: Output terminal response "UPREV EXECUTED" indicates that no error conditions were included in the command code input.

  8. ERROR MESSAGES FOR INVALID CC UPREV REQUESTS:

    1. "REQUEST DENIED/INCORRECT DEFINER" - Indicates the command code definer is other than blank, "E" , "H" , "Y" , or "Z" .

    2. "INVALID EMPLOYEE NUMBER" - Indicates the employee number is not numeric or first two digits are invalid.

    3. "REVIEWER CANNOT REVIEW OWN CASE" - Indicates reviewer is attempting to place hold on a unpostable case assigned to them.

    4. "PRIOR COMMAND IS NOT UPDIS" - Indicates employee is entering CC UPREV with a blank, "E" , "H" , "Y" or "Z" definer without first entering UPDIS to display unpostable case.

    5. "STATUS INVALID FOR QR ACCEPT" - Indicates definer is blank and status code is not "C" or "H" .

    6. "STATUS INVALID FOR QR ERROR" - Indicates definer is "E" and status code is not "C" , "H" , "Q" , or " S" .

    7. "STATUS INVALID FOR QR HOLD" - Indicates definer is "H" and status code is not "C" , "Q" , or "S" .

Form 4251, Return Charge-Out

  1. GUF generates a Form 4251, Return Charge-Out, for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition. Form 4251, Return Charge Out, is also generated for certain auto-closed unpostable records that may require follow-up action by the originator or a designated area.

  2. Form 4251, Return Charge-Out, always contains the following items:

    • TIN

    • MFT

    • Tax Period

    • Status Date

    • DLN

    • Name Control

    • Receiving Area

    • Category Code

    • Cycle Sequence Number

    • Unpostable Reason Code (UPC)

    • Transaction Code

    • Master File of the unpostable record

  3. Additional Form 4251, Return Charge-Out, content is provided in the following chart:

    IF... THEN...
    the unpostable record is in Category " Y1" , "Y2" , "F1" or " F3" The transaction entity code (IMF only), filing status code (IMF only), Master File Name Line and Master File Name Control may also appear on the Form 4251, Return Charge-Out.
    the unpostable record is a Federal Tax Deposit the Electronic Federal Tax Payment System (EFTPS) number will be generated.
    the unpostable record meets credit interest criteria it will print the interest reduction overpayment amount as an alert that it must be worked expeditiously.
    the unpostable is EPMF the plan number will generate on Form 4251, Return Charge-Out.
    the unpostable transaction is Document Code 18 the IDRS source document file folder number of Area Office payments (transaction code 670 or 640) will generate
    the unpostable is a long entity IMF return The transcribed name and address will generate on the Form 4251, Return Charge-Out, This information should be used as part of the research tools in resolving unpostables prior to requesting the return from the Files. It should also be used to correspond for missing returns.
  4. The Form 4251, Return Charge-Out, elements are listed in the following chart:

    Element No. Element Description
    "E1" Page Number
    "E2" TIN
    "E3" TIN–Type
    "E4" Literal"MFT"
    "E5" MFT Code
    "E6" Literal"PN"
    "E7" Plan-Number
    "E8" Tax Period
    "E9" Status Date
    "E10" DLN
    "E11" Name–Line–2
    "E12" Unpostable Sequence Number
    "E13" Name Control
    "E14" Name–Line–1
    "E15" Street Address
    "E16" Literal"EFT"
    "E17" or EFT Number
    "E18" City
    "E19" State
    "E20" ZIP Code
    "E21.1" Unpostable DOC–Recipient
    "E21.2" Employee–Number–Assign
    "E21.3" Variable Recipient Data
    "E22" Literal"CAT"
    "E23" Unpostable–Category–Code
    "E24" Campus Abbreviation
    "E25–E32 " Literals
    "E33" Unpostable–Sequence–Number
    "E34" Repeat–Indicator"R" , "Blank" , or"S"
    "E35" Unpostable Code
    "E36" Unpostable Reason Code
    "E37" Primary Transaction Code
    "E38" Secondary Transaction Code
    "E39" Entity Code
    "E40" Filing Status Code
    "E41" Payment Sequence Number
    "E42" Assessment Statute Expiration Date (ASED )
    "E43–E48 " Literals
    "E49" Master File System ID Code
    "E50" Master File Name Line–1
    "E51" Master File Name Control
    "E52" Fiscal Year Month
    "E53" Filing Status Code
    "E54" Primary or Interest Reduction Amount"Refund"
    "E55" Variable UPC DATA
      Combat Zone"COM–ZONE"
      Vestigial Cycle
      Vestigial DO
      XREF SEQ NUM
      XREF TIN
      Doc Request Remarks
  5. See Figure 3.12.32-5. for an example of a Form 4251.

    Figure 3.12.32-5

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  6. Section 21.2 will contain the Nullify– IDRS–Control Number (employee number assigned to the record either from the original input or the employee number GUF assigned to the record) if AUTO-voided with URC "2" . It will display the employee number assigned if the case is a repeat unpostable.

  7. If CC UPCAS with Definer "D" and Definer modifier "1" , "2" , "3" , or "4" is used, then Section 21.2 and 21.3 will print the UP–DOC–REQUEST Remarks.

  8. Section 21.3 will print the literal "BKRUPT" if the unpostable is a bankruptcy Category Code "Z1" case.

Routing of Form 4251, Return Charge-Outs

  1. The following table identifies which areas receive Form 4251.

    ROUTING OF UNPOSTABLE DOCUMENT REQUESTS

    Form 4251
    Recipient Code
    Category Receiving Area Expedite Routing Closure Action
    Files / Unpostables–1 F–1 Unpostables No Unpostables closures
    Files / Unpostables–2 F–3 Unpostables No Unpostables closures
    Files / Unpostables–2 Y–1 Unpostables   Remittance processing closures for UPCs 151, 152, 153, 156, 166, 176, 301 and 303.
    Files / Unpostables–2 Y–2 Unpostables   Remittance processing closures for Prior Year and Repeats.
    Criminal Investigation A–1
    A–2
    Criminal Investigation No CI closures
    Entity Control B–1
    B-3
    Entity Control No Entity closures
    Examination E–1 Examination No Examination closures
    Examination / Statute E–2 Examination Yes Examination Statute closures
    Examination E–3 Examination No Examination batch void closures
    Unpostables
    to Preparer
    D–3 Unpostables No Adjustment void closures
    Unpostables
    to Preparer
    V–1 Preparer No Adjustment closures
    Statute
    Protection
    C–1 Statute Protection Yes Statute Reject closures
    Statute
    Protection
    C–2 Statute Protection Yes Statute batch void closures
    Unpostables–8 C–3 Unpostables Yes Potential Statute closures
    Unpostables-8 C–5 Unpostables Yes Credit Interest Returns closures
    Unpostables-8 G–1 Unpostables Yes Individual FTD closures
    Unpostables–9 D–1 Unpostables No Individual closures
    Unpostables–9 R–1      
    Unpostables–9 L–1     Individual closures (FOD only)
    Unpostables–9 L–5     Individual closures
    Unpostables–9 L–7   Yes Individual closure—Unpostable credit transfer
    Unpostables–9 W–3     Individual closures (UPC 305 and transaction code 150 with MFT 02, 33, and 34).
    Unpostables–9 W–5     Individual closures (transaction code 150 or 370).
    Unpostables–9 Y–1     All Remittance processing closures, except UPC 151, 152, 153, 156, 166, 176, 301 and 303.
    Unpostables–9 Y–2 Unpostables   All Remittance processing Closures for Prior Year and Repeats. Individual Closures.
    Unpostable–10 Z–1 Unpostables No Individual bankruptcy closures.
    Electronic Filing Unit ALL Electronic Filing No Individual closures
    Unpostable F3/ F1 Unpostables No Individual PMF closures.

     

    Note:

    Form 4251, Return Charge-Out, with "Files to Nullify Area" in the recipient field will be routed from Files to the appropriate area.

  2. Form 4251, Return Charge-Out, are generated for IMF, BMF, PMF, AND EPMF unpostable records weekly for each unpostable cycle, and sorted in Master File, Recipient Code and DLN sequence (DLN within the Master File and Recipient Code Sort). The 2nd, 3rd, or 4th requests are also generated daily.

    1. The Form 4251, Return Charge-Out, is routed to the Unpostable, Entity Unpostable, Criminal Investigation, Examination and Statute functions and 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 (i.e., Form 4251, Return Charge-Out, routed to the Federal Records Center - FRC).

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

  3. The following conditions will not generate a Form 4251, Return Charge-Out:

    1. Categories "L3" , "P1" , "V3" , V5, "V7" , "V8" , "W1" , and "W5" .

    2. Category "Y1" for UPC 140/399 cases with matching With—Remittance (ISRP/RPS) transaction code 150 and With—Remittance (ISRP/RPS) transaction code 610

    3. Transaction code 42X and Document Code is 77.

    4. Transaction code 740 or 841 Document. Code is 45.

    5. UPC 152 or 159 and transaction code is 120, 140, 141, 142, and Document. Code is 14, 49, 63, 77, 78, 79, 80 or 81 and category is not "F1" or" F3" .

    6. Magnetic Tape PMF.

    7. UPC 324.

    8. Transaction code 290 and Blocking Series is 590 thru 599 and MFT is 13 or 55.

    9. Check Digit Correction.

    10. AIMS Closure.

    11. With—Remittance (ISRP/RPS) transaction code 610 is Category B 1, Entity Control.

General Information for Unpostable Listings and Reports

  1. Reports and listings are produced by the Generalized Unpostable Framework (GUF). These reports, listings are used by management to identify, control, and manage inventories.

  2. It is mandatory each function responsible for resolving unpostable conditions review the GUF 51-41, List of Correction Errors, each cycle for potential errors. Resolve the unpostable condition by reworking the case following original unpostable instructions. See IRM 3.12.32.43, List of Correction Errors.

Distribution Of GUF Reports And Listings

  1. Distribution for each of the GUF reports and listings identified below are contained in IRM 3.13.62, Media Transport and Control. Most GUF reports are available on Control-D.

    GUF Report Run/File ID No. Title
    GUF-07-40 UNP INTEREST REDUCTION (WEEKLY)
    GUF-07-41 NEW— UP— ERROR—REPORT — GUF 07
    GUF-07-42 NEW UNPOSTABLES WITH INTEREST FREE PERIOD DUE TO EXPIRE
    GUF-07-43 UNPOSTABLE CREDIT INTEREST SUMMARY
    GUF-07-49 RUN CONTROL REPORT — GUF 07
    GUF-07-90 UP—DOC—REQUEST SUMMARY REPORT
    GUF-11-40 NEW UNPOSTABLE REPORT AND SUMMARY
    GUF-11-41 NO—MATCH—PURGE—LIST — GUF 11
    GUF-11-49 RUN CONTROL REPORT — GUF 11
    GUF-12-49 RUN CONTROL REPORT — GUF 12
    GUF-13-41 UNPOSTABLE ISRP/LB TC 150 NO MATCH LIST
    GUF-13-42 UNPOSTABLE ISRP/LB TC OTHER THAN UPC 140/399
    GUF-13-49 RUN CONTROL REPORT — GUF 13
    GUF-13-90 UP—DOC—REQUEST SUMMARY REPORT
    GUF-15-40 New UNPOSTABLE REPEATS HISTORY REPORT
    GUF-15-41 NEW UNPOSTABLE REPEATS HISTORY SUMMARY
    GUF-15-42 NEW UP REPEATS ERROR REPORT — GUF 15
    GUF-15-49 RUN CONTROL REPORT — GUF 15
    GUF-21-40 UNPOSTABLE CASE ASSIGNMENT LIST
    GUF-21-41 UNPOSTABLE REJECTED ACTIVITY LIST
    GUF-21-42 UNPOSTABLE REJECTED ACTIVITY SUMMARY
    GUF-21-43 UP CLOSED CASE LIST
    GUF-21-44 UP CLOSED CASE SUMMARY
    GUF-21-46 BATCH DELETE LIST
    GUF-21-49 RUN CONTROL REPORT — GUF21
    GUF-21-90 UP—DOC—REQUEST SUMMARY REPORT
    GUF-51-40 LIST OF UNMATCHED GUF DATA BASE AND TRANSACTION FILE RECORDS
    GUF-51-41 LIST OF CORRECTION ERRORS
    GUF-51-42 LIST OF GUF 5131 RECS WITHOUT MATCHING UP—TIN—RECS
    GUF-51-43 INT-REDUCT-PRINT-FILE (WEEKLY)
    GUF-51-44 UNPOSTABLE CREDIT INTEREST SUMMARY
    GUF-51-45 ACCOUNTS RECEIVABLE LISTING FOR UNPOSTABLES
    GUF-51-49 GUF EXTRACT RUN CONTROL REPORT
    GUF-52-49 RUN CONTROL REPORT — GUF 52
    GUF-53-40 IMF UNPOSTABLE CONTROL REPORT
    GUF-53-41 UNPOSTABLE WORKLOAD REPORT (Weekly)
    GUF-53-42 REVENUE RECEIPT CONTROL SHEET NULLIFIED UNPOSTABLES
    GUF-53-43 WEEKLY RESOURCE AND INVENTORY REPORT FOR O/F/P
    GUF-53-44 ACCOUNTS RECEIVABLE REPORT FOR UNPOSTABLES
    GUF-53-49 RUN CONTROL REPORT — GUF 53
    GUF-55-40 UNPOSTABLE EMPLOYEE ASSIGNMENT AGED LIST
    GUF-55-41 SUMMARY OF UNPOSTABLE BANKRUPTCY CASES UPC 322
    GUF-55-42 UP EMPLOYEE ASSIGNMENT/AGED SUMMARY
    GUF-55-43 UPC INVENTORY REPORT
    GUF-55-44 QUARTERLY Form 720 UNRESOLVED UNPOSTABLE LISTING
    GUF-55-45 CAF Unit Weekly Historical UP Report
    GUF-55-46 NULLIFIED DISTRIBUTION SUMMARY
    GUF-55-47 NULLIFIED DISTRIBUTION LIST
    GUF-55-48 WEEKLY CAF SUMMARY REPORT
    GUF-55-49 RUN CONTROL REPORT —GUF 55
    GUF-55-50 CCP, EXAM and APPEALS UP INVENTORY
    GUF-57-49 RUN CONTROL REPORT — GUF 57
    GUF-60-40 UNPOSTABLE PCD LISTING
    GUF-60-41 PCD DATA CONTROL
    GUF-60-49 RUN CONTROL REPORT — GUF 60
    GUF-87-40 UNPOSTABLES ANNUAL O/F/P WORK PERFORMANCE AND CONTROL REPORT

GUF 07-42 and GUF 07-43

  1. The GUF 07- 42, NEW UNPOSTABLE WITH INTEREST FREE PERIOD DUE to EXPIRE, will be produced for all IMF and BMF transaction codes 150, 295, and 299 unpostable records where the credit interest date is in jeopardy or has expired. This report is used to reduce the amount of interest paid by the Internal Revenue Service due to untimely processing, See Figure 3.12.32-6.

    Figure 3.12.32-6

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  2. The report will list:

    1. Overpayments from returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or carryback claims (transaction code 295/299) for the current year in excess ≡ ≡ ≡ ≡ ≡ ≡ ≡ that may not be processed within the 45 day interest free period.

    2. Items to be included are those with a tax class 2 or 3 and an MFT code of 02, 05, 30, 33 and 34 on which 25 days or more have elapsed from the Credit Interest Date (Return Due Date, Correspondence Received Date or the Received Date, whichever is later).

    3. The report will exclude UPC 189 and 353, True Duplicates.

  3. The GUF 07-42 report will provide Unpostables, Exam, Statutes, CI, and Entity Control with a product to identify overpayment documents requiring corrective action to refund the overpayment within the 45 day interest free period.

  4. Expedite the unpostable cases appearing on the GUF 07-42 report to protect the interest free period.

  5. The Interest Date used for determining the records to appear on this report is latest of the following:

    1. The latest return correspondence received date, or

    2. The received date, or

    3. The return due date if a correspondence received date is not present, and/or a received date (late filed) is not present.

    4. This date shows on the report as the "INTEREST DATE" .

  6. The report is sorted by:

    1. Expired Date Indicator

    2. UP–Category Code

    3. Unpostable Sequence Number

  7. This report contains the following for each record identified:

    1. New Unpostable receipt Indicator

    2. Unpostable Category Code

    3. UP SEQ NUM

    4. Repeat Indicator

    5. DLN

    6. TIN and TIN type

    7. MFT

    8. Tax Period

    9. Transaction Code

    10. UPC and Reason Code

    11. Original Unpostable Cycle

    12. UP Status Code and Date

    13. Interest Date

    14. Interest Date + 45 Days

    15. Overpayment amount

    16. Employee assignment number

  8. The GUF 07-42 and GUF 07-43 reports should be used as a management tool to pinpoint the range of overpayments and the number of returns falling into each category and monetary range.

  9. If Category "A1" (Criminal Investigation) or "Z1" (bankruptcy), no special action is necessary, except to photocopy the Interest Reduction Initiative Report and forward it to CI.

    Note:

    This should be done the same day Unpostables receives the report.

  10. If Category "B1" , "B3" , or "B4" the Entity Control function will take the necessary action to expedite resolution of the unpostable return, and reduce the amount of interest paid. Unpostables will forward a copy of the Interest Reduction Report to Entity the same day they receive it.

  11. Category "C1" or "C2" generally should not appear on this report. If a Category "C1" or "C2" appears on the list, forward a copy of the Interest Reduction Report to Statute Protection function the same day it is received.

  12. Any returns or carryback claims in Categories "F1" , "F3" , "L1" , "L3" , "L5" , "R1" , "W3" , "Y1" and "Y2" , may appear on the report.

  13. The GUF 07-43, Unpostable Credit Interest Summary report shows the number of credit interest cases in each overpayment range. See Figure 3.12.32-7.

    Figure 3.12.32-7

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(GUF 07-90, 13-90, and 21-90) - Unpostable Document Request Summary Report

  1. The Unpostable Document Request Summary Report (GUF 07–90, 13–90, 21–90) will be generated whenever a document has been requested, both daily and weekly, from:

    1. GUF 07–40 - Initial document requests, or

    2. GUF 13–43 - Initial With—Remittance (ISRP/RPS) document requests, or

    3. GUF 21–45 - Subsequent requests from CC UPCAS with definer code "D" and modifier codes "1" , "2" , "3" , and "4" .

  2. This report should be used to determine if all document requests have been generated and received from Files.

  3. It is suggested that the Unpostable function provide the Files function with a copy of this report. This would assist the Files function in determining if they received all the charge-outs from Machine Services.

  4. The content and format of the GUF 07-90 report is shown in Figure 3.12.32-8.

    Figure 3.12.32-8

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  5. The DOC–SORT–CODE is a reflection of the recipient field on the Form 4251, Return Charge-Out.

  6. The following chart lists the RECIPIENT FIELD area and the CATEGORY CODE associated with the DOC-SORT-CODE.:

    Note:

    The Category Code determines the Recipient field area.

    DOC–SORT–CODE RECIPIENT FIELD CAT–CODE
    "01" Files/Unpostable F1 except UPC 503
    "02" Files/Unpostable F3 except UPC 501
    Y1 and Y2 (Only for UPCs 151, 152, 153, 156, 166, 176, 301, and 303)
    "03"
    Fraud Detection Center (Det. Ctr. TC 914
    Fraud Det. Ctr.TC 916
    Fraud Det. Ctr.TC 918
    Fraud Det. Ctr.TC 016
    Fraud Detection Center
    Fraud Det. Ctr.TC 914
    A1




    A2
    "04" Entity Control B1/B3/B4
    "05" Examination
    Examination—Statute
    Examination—Void
    E1
    E2
    E3
    "06" Files to Nullify Area D3
    All Auto-voided Documents
    "06" Unpostable to Preparer Manually voided Documents
    "07" Statute Protection C1
    C2
    "08" Unpostables C3
    C5
    G1
    "09" Unpostables D1
    L1
    L5
    L7
    R1
    W3
    W5 (transaction code 150 or 370)
    "10" Unpostable Z1
    "11" Electronic Filing Unit ALL
    "20" Files/Unpostables F1 (PMF)
    UPC 503
    "21" Files/Unpostables F3 (PMF) UPC
    501
    "98" Unpostables (ALL) ALL
    "99" Route to Rejects ALL (The Category Code determines the Recipient field area.)

(GUF 11–40) New Unpostable Report and Summary

  1. The GUF 11-40, New Unpostable Report is generated for new IMF, BMF, EPMF, PMF, and CAWR unpostables.

    1. These reports identify the new unpostable cases (except AUTO closures) and are generated weekly for each cycle.

    2. Unpostable cases can be produced more than once per cycle for a Master File.

    3. Each time a New Unpostable Report is generated a summary report is also generated.

    4. The summary sheet breaks down the total of each category by MF, repeats, and AUTO closures.

    5. Based on the Master File of the New Unpostable Report, the content and format of the report varies as shown in Figure 3.12.32-9 and Figure 3.12.32-10

      Figure 3.12.32-9

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      Figure 3.12.32-10

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  2. The sequence number is assigned to records after they are sorted into DLN or Payment Sequence Number order.

  3. The GUF 11-40 Report starts a new page each time the category changes.

  4. Criminal Investigation, Entity Control, Examination and Statutes can access the GUF 11-40 Report through Control D. Unpostables will no longer route a copy of the GUF 11-40 to these areas.

  5. The "Working Copy" is used to:

    1. Reassign cases to individual tax examiners; and

    2. MASS (CC UPBAT) close cases.

  6. Immediately route "A1" , "A2" , "B1" , "B3" , "C1" , "C2" , "E1" , "E2" and "E3" to the responsible processing function. These should be routed the same day the "NEW UNPOSTABLE REPORT" is received.

  7. Expedite the reassignment of "C3" and "C5" cases to tax examiners with CC UPASG, and route the related unpostable documents to these individuals.

  8. Reassign "L3" cases to tax examiners with CC UPASG (No documents are received and a copy of the report is given to each individual tax examiner).

  9. Reassign "D1" , "L1" , "L5" , "L7" , "W1" , "W3" , and "Y2" cases to tax examiners with CC UPASG. Route the related unpostable documents and transcripts ("W1" / "W3" ) to these individuals.

  10. MASS close "E3" cases with CC UPBAT, RC 2 or reassign (depending on local option).

  11. Route category "V5" reports to the supervisor:

    If... Then...
    any transaction codes other than 120, 140, 141, 142, and/or 922, notify immediate supervisor (or designated responsible individual).

    The supervisor will contact the CSA or Planning and Analysis Staff Analyst regarding a possible "program problem for these generated transactions" .

    MASS (URC"D" or "2" / CC UPBAT-voided) close these cases as directed by the supervisor.
    generated transaction code 120, notify supervisor (or designated responsible individual);

    the supervisor will determine if these generated TCs 120 must be MASS closed using URC"D" or " 2" .

    Use CC UPBAT to void or reassign to tax examiners for INDIVIDUAL case closures.
    NOTE: Generated TC 120 cases can generally be identified by unique DLNs.
    non-generated TC 120, reassign to a tax examiner for INDIVIDUAL case closure.
    TC 140, 141, or 142, reassign to a tax examiner for INDIVIDUAL case closure.

    If these transactions involve a "program problem" they may be MASS voided (URC"D" or "2" ) using CC UPBAT.
    The supervisor (or designated responsible individual) will determine if MASS closure is necessary for these "V5" unpostable records.
  12. MASS close (URC "D" or "2" / "CC UPBAT" ) any CAWR"V8" records that cannot be worked as an INDIVIDUAL case; generally, this action will be designated by separate guidelines involving CAWR workload completion dates. If no such guidelines have been received, reassign the CAWR—Category "V8" (MFT 88, transaction code 980/982) cases to tax examiners for INDIVIDUAL case closure (No documents) with CC UPASG.

  13. Review Category "F1" Form 4251, Return Charge-Out, and unpostable record (CC UPDIS); If closure is possible for obvious errors URC"A" , "0" , "5" , "6" , or quick closures (URC "D" or URC"2" ), destroy Form 4251, Return Charge-Out. If closure cannot be made, route the Form 4251, Return Charge-Out to Files in strict DLN order.

  14. Using a copy of the New Unpostable Report, request microfilm (retention register) for "W5" cases requiring microfilm. Use the original "W5" report to reassign these cases to tax examiners (CC UPASG) for INDIVIDUAL case closure. When microfilm received, route to appropriate tax examiner.

  15. Receive Category "F1" , " F3" , and "Y1" Form 4251, Return Charge-Out, from Files: reassign the case to a tax examiner with CC UPASG for INDIVIDUAL case closure. Route the returns/documents to these individuals.

  16. The New Unpostable Report "Y1" -With-Remittance (ISRP/RPS) TC150/610 information is retained for research and an audit trail. The ISRP/RPS listings (GUF 13–40, 13–41, and 13–42) are used to reassign "Y1" cases to tax examiners using (CC UPASG). Form 4251, Return Charge-Out, are generated only if UPC is for other than UPC 140 or 399. If a UPC 140 or 399 does not match a recirculating transaction code 610. See ISRP/RPS Listing procedures in IRM 3.12.32.13, General Information for GUF Command Codes and Definers, for specific processing of "Y1" cases.

  17. Category "Z1" bankruptcy cases:

    1. This report should be used to help identify certain bankruptcy cases for immediate closure.

    2. This closure determination is made after reviewing the bankruptcy "Z1" return or document, the New Unpostable Report, and the specific procedures in the appropriate Unpostable Internal Revenue Manual.

    3. The AO Bankruptcy listings are used to process these "Z1" cases.

    4. Bankruptcy information is retained for research.

    5. "Z1" records that are notMASS closed will be referred to the appropriate Area Offices using the "AO List of Unresolved Unpostable Bankruptcy Cases" ; refer to the procedures for this list regarding specific guidelines for "Z1" cases.

    6. Bankruptcy information is retained for research.

    Areas Receiving CI, Entity, Statute and Examination New Unpostable Reports-

    1. CI function (Category "A1" and "A2" ), Entity function (Category "B1," and "B3" ), Statute function (Category "C1" and "C2" ), and Examination function (Category "E1" , "E2" , and "E3" ), cases must be reassigned upon receipt of the report.

    2. Category "A1" , transaction code 016, Blocking Series 700–799 cases (PSC only), are reassigned as either CI or an Inspection Assignment Number, but these cases are handled by Internal Security Inspection.

(GUF 11–41) No Match Purge List

  1. The NO - MATCH - PURGE - LIST report will be produced at the beginning of the year only if there are purged records that don't find a match on the database. The report is produced for all Master Files.

  2. For each record, the report identifies:

    1. Unpostable Sequence Number

    2. Master File

    3. UPC

    4. MFT

    5. Tax Period

    6. Transaction Code

    7. DLN

    8. Pre-Journalized Amount

  3. This report is distributed to the Unpostable Unit. See Figure 3.12.32-11 for an example of the report.

    Figure 3.12.32-11

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With—Remittance (LockBox (LB)/ISRP) Listing for Categories "Y1" and "Y2" IMF/ BMF Records

  1. Processing With—Remittance (ISRP/RPS) transaction code 150 and transaction code 610 Unpostable records.

    1. GUF provides automatic matching routine based on the TIN and money amount for all Category "Y1 and Y2" – With-Remittance (ISRP/RPS) transaction code 150/610 unpostable records.

    2. The new unpostable Code 610 (Document Codes 70 and 76) payments are placed in the CUMULATIVE–With-Remittance (ISRP/RPS)–610–FILE in TIN sequence order.

    3. Each cycle, all new unpostable With-Remittance (ISRP/RPS) Code 150 returns (regardless of unpostable code) are placed in TIN sequence and passed against the CUMULATIVE-With-Remittance (ISRP/RPS)–610–FILE.

  2. If the With-Remittance (ISRP/RPS) transaction code 150 UPC 140 is for IMF and UPC 399 for BMF, and the TIN and balance due matches the With-Remittance (ISRP/RPS) transaction code 610, on TIN and money amount, the two records are reviewed for automatic correction. The following is a list of conditions that automatically corrects the unpostable:

    1. The TIN, Name Control, MFT, Tax Period, and money amount all match;

    2. Only two digits of the TIN mismatches and Name Control, MFT, Tax Period, and money amount matches;

    3. Name Control mismatches and TIN, MFT, Tax Period and money amount matches.

    4. Tax Period mismatches and TIN, Name Control, MFT, and money amount matches.

  3. Records that MATCHED on TIN and money amounts that cannot be AUTO closed are placed on the ISRP/LB-TC 150-MATCH-LIST (GUF 13-40).

  4. If the With-Remittance (ISRP/RPS) transaction code 150 UPC 140 for IMF or UPC 399 for BMF does not locate transaction code 610 with the same TIN, and the money amount, they are placed on the ISRP/LB - TC 150 NOMATCH-LIST (GUF 13–41).

  5. If the With-Remittance (ISRP/RPS) transaction code 150 is other than UPC 140 or UPC 399, automatic corrections are not attempted. The cases are placed on the ISRP/LB-TC 150-OTHER-TC 150 (GUF 13–42). This list will display the CYCLE SEQUENCE NUMBER of all transaction code 610s that matched on the TIN and money amount.

  6. An asterisk (*) appears on the EMPLOYEE ASSIGNMENT/AGED LIST (GUF 55–40) after 10 cycles for IMF and BMF.

    Note:

    It is imperative the TC 610 not be reassigned to an individual employee number, until the asterisk (*) appears on the list because it will not allow the automatic correction process to work.

  7. With—Remittance (ISRP/RPS) transaction code 150 and transaction code 610 appear on the Employee Assignment/Aged List every week until they are resolved and removed from Service Center Unpostable Master File (SCUPMF).

(GUF 13–41) Unpostable With-Remittance ISRP / LB Transaction Code 150 NO MATCH LIST

  1. The ISRP/LB-TC 150-NOMATCH-LIST contains all Category "Y1" and "Y2" With-Remittance (ISRP/RPS) returns (TC 150) with UPC 140 and UPC 399 that failed to locate its related With-Remittance (ISRP/RPS) TC 610.

  2. Records should be reassigned to an INDIVIDUAL employee IDRS number using this list.

  3. A Form 4251, Return Charge-Out, is generated for each case on the list.

  4. The procedures for processing no match UPC 140 With-Remittance (ISRP/RPS) returns are in IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution. The procedures for processing UPC 399 With-Remittance (ISRP/RPS) returns are in IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

  5. The report has two records printed on each line, and the records are in unpostable sequence order. The report shows the following information for each transaction:

    1. Sequence number

    2. Money amount

    3. TIN/ Indicator

    4. Name Ctrl

    5. MFT

    6. Tax Prd

    See an example of GUF 13-41 in Figure 3.12.32-12.

    Figure 3.12.32-12

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(GUF 13–42) Unpostable With-Remittance ISRP / LB Transaction Code 150 other than UPC 140 / UPC 399 NO MATCH-LIST

  1. The ISRP/LB-TC 150-OTHER-LIST contains all Category "Y1" and "Y2" With-Remittance (ISRP/RPS) TC 150 returns with an unpostable code other than UPC 140 for IMF and UPC 399 for BMF.

  2. The matching same TIN, Name Control, MFT, Tax Period, and money amount TC 610 case information is also provided if the return finds the related transaction code 610 during GUF 13 matching process. Also:

    1. if there is a match, the With-Remittance (ISRP/RPS)- transaction code 150 and transaction code 610 each have a different unpostable cycle sequence number, then both numbers will appear on the listing.

    2. The return and the payment must be reassigned to the same tax examiner for resolution of both unpostable conditions.

  3. A Form 4251 is generated for all with-remittance (ISRP/RPS)- transaction code 150 records on this list.

  4. The procedures for processing Category "Y1" and "Y2" are in IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  5. Figure 3.12.32-13 contains an example of the report.

    Figure 3.12.32-13

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(GUF 15–40) Unpostable Repeats History Report

  1. The GUF 15-40, New Unpostable Repeats History Report is produced on a weekly basis and provides all the prior closing history of a repeating unpostable case.

  2. All repeat cases are assigned by the GUF to the employee who did the prior closing action except:

    1. if the prior closing was a category "A1" or "A2" and is repeating in a category other than "A1" or "A2" .

    2. if the prior closing was a category "B1" or "B3" and is repeating in a category other than "B1" , or "B3" .

    3. if the prior closing was a category "C1" or "C2" and is repeating in a category other than "C1" or "C2" .

    4. if the prior closing was a category "E1" , "E2" , or "E3" and is repeating in a category other than "E1" , "E2" , or "E3" .

  3. In the situations above, GUF will assign the cases to a campus employee number.

  4. The report should be used when resolving the repeat unpostable to identify

    1. prior closing activity

    2. the appropriate closing action needed to resolve the unpostable

    3. trends of improper prior closing actions

  5. For each employee, the report provides the total number of repeat cases with the following:

    1. Same UPC as the prior closing.

    2. Different UPC from the prior closing.

  6. See an example of the GUF 15-40 report in Figure 3.12.32-14.

    Figure 3.12.32-14

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(GUF 15–41) Unpostable Repeats History Summary

  1. The "New Unpostable Repeats History Summary" is produced on a weekly basis and provides the volume of repeat unpostables by:

    1. employee number

    2. total repeats for the employee

    3. same UPC as the prior closing

    4. different UPC of the prior closing

    5. total for the functional area (Unpostable, Entity, Exam, Statute and CI) by total repeat cases

  2. The Summary report should be used as a management tool to determine if:

    1. an employee is creating repeats for the same unpostable code.

    2. an employee is creating repeats for different unpostable codes.

    3. an employee needs additional training for resolving the cases.

  3. Figure 3.12.32-15 shows an excerpt from the GUF 15-41 report.

    Figure 3.12.32-15

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GUF 21–40 Daily Unpostable Case Assignment List

  1. The "Daily Unpostable Case Assignment List" is produced based on the prior day's case reassignments and case status changes (i.e., suspense or closed) for an employee IDRS number. The list is sorted in ascending order by area, employee number, Master File, status code, history indicator and Unpostable Cycle Sequence Number (UP SEQ NUM).

  2. The report has a section for each employee IDRS number with assigned cases.

  3. Each section in the report contains the following data:

    • STATUS CODE

    • MASTER FILE

    • SEQUENCE NUMBER

    • CAT CD

    • UPC

    • STATUS DATE

    • REASSIGNED BY

    • AGED IND

  4. In addition, the following indicators appear on the report as applicable to the specific transaction.:

    • "R" - Repeat

    • "S" - Special repeat

    • "C" - Refund

    • "H" - History

    • "*" - Potential aged case

    • "+" - Aged case

  5. The total cases for each status code is provided and the total cases assigned to an employee.

  6. The "Daily Unpostable Case Assignment List" should be distributed to the proper areas and employees.

  7. See Figure 3.12.32-16 for an example of the GUF 21-40 report.

    Figure 3.12.32-16

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(GUF 21–41) Unpostable Rejected Activity List and (GUF 21–42) Summary

  1. The "Unpostable Rejected Activity List" (GUF 21–41) is a listing of reassignment, batch resolution, and With-Remittance (ISRP/RPS) resolution activities which have failed GUF validity checks and dropped from further unpostable processing.

  2. The rejected activity list is sorted by area, employee IDRS number (this will be the employee who performed the action), Master File and unpostable cycle sequence number (UP SEQ NUM).

  3. The list contains the UP SEQ NUM, command code, activity code, status code, status date, reject code, and the new employee number (if applicable).

  4. The Unpostable Activity Code is used to determine what information is to be updated on the Service Center Unpostable Master File (SCUPMF). Activity Codes 0, 1, 2, 3, 6, and 8 are valid for individual case closures, but they result in a record and an activity code of "C" . The activity code values and meanings are as follows:

    Values Meanings
    "B" Batch reassignment, updates the SCUPMF.
    "C" Individual case closure, SCUPMF updated.
    "D" Charge-Out Request (F-4251) generated. Updates unpostable record to "Suspense" status.
    "E" Error, Quality Review identified; updates the SCUPMF; and Status Code is changed from "C" to "A" . The Remarks and all Corrections are deleted.
    "H" Quality hold, updates the SCUPMF. Closed cases are delayed from being purged from the SCUPMF.
    "J" With-Remittance (ISRP/RPS) cross reference number updates cross reference number of SCUPMF with sequence number of matching With-Remittance (ISRP/RPS) 150 unpostable record.
    "K" With-Remittance (ISRP/RPS) cross reference number updates cross reference number of SCUPMF with sequence number of matching With—Remittance (ISRP/RPS) 610 unpostable record.
    "M" Microfilm Replacement System (MRS) transcript request. A partial, complete or entity module transcript generated. Updates unpostable record to "Suspense" status.
    "Q" Quality Review accept of a closed (corrected) case, SCUPMF updated.
    "R" Individual reassignment, updates the SCUPMF; deletes the "old" assignment and establishes a "new" case assignment during real time.
    "S" Open case in suspense status, updates the SCUPMF
    "T" Batch Delete-drops from processing a batch closure activity record; does not update the SCUPMF.
    "W" Reversal of Batch Closure. Updates a previously batch-closed SC–UNPOSTABLE–REC to assigned status.
    "3" , "6" , "F" , "G" With-Remittance (ISRP/RPS) case closure, the result of a With-Remittance (ISRP/RPS) transaction code 150 and transaction code 610 match; updates SCUPMF.
    "D" , "0" , "1" ,"2" , "8" Mass closures, updates the SCUPMF to a closed status. Valid only when Mass closing groups of cases assigned to a "unit" employee IDRS number.
    "Z" Unpostable history section of CC UPCAS was entered, updates the SCUPMF.
    "4" Fourth Charge-out Request (Form 4251) generated, SC–UNPOSTABLE–REC has been closed by CC UPCAS with "Rejects Resolution" (8).
  5. Real-time Activity Priority Sort Code - A value derived from the Unpostable Activity Code which is used to determine the sequence that information (command code requests) will attempt to post to the Service Center Unpostable Master File (SCUPMF). The priority sort code values are as follows; (listed from highest priority (01) to lowest (13)).

    Values Meanings
    01 Individual reassignment (real time)
    02 Batch reassignment
    05 Suspense
    06 Individual closed case
    07 Batch closed cases
    08 Automatic With—Remittance (ISRP/RPS) Corrections
    09 Quality Hold
    10 Quality Accept
    11 Quality Error
    12 With—Remittance (ISRP/RPS) cross reference sequence number entered
    13 Reversal Batch closure Activity
    99 Unpostable history section entered
  6. Based on the priority sort code the various unpostable records are placed in the proper sequence for application to (updating) the SCUPMF.

    1. All actions updating the SCUPMF are subjected to "Unpostable Activity Code and Unpostable Status Code" valid combination checks as indicated by the "Unpostable Update Code" .

    2. These valid status and activity code combinations are determined by an "Unpostable Activity Status Table" .

  7. Unpostable Reject Codes describe the condition(s) that caused the record to be rejected.

    1. Except for reject code X, the reject code will contain a value extracted from the Unpostable Activity Status Table.

    2. The codes from this table are used to determine the validity of each request to update the SCUPMF.

    Code Condition
    "H" An attempt to update an unpostable record With-Remittance (ISRP/RPS) closure (correction) data and the unpostable status code is "C" , "H" , "S" , or "Q" , or if it is not campus or unit assigned, the request is invalid.
    "J" An attempt to batch reassign an unpostable record with a new employee IDRS number and the current unpostable record status is "C" , "H" or " Q" , the request is invalid.
    "K" An attempt to obtain a fourth Charge-Out Document (Form 4251) for a case being closed to Rejects and the case has been subsequently changed via other activities.
    "L" An attempt to obtain a charge-out document (Form 4251) and the status of the unpostable case is not "Suspense" except for CC UPCAS Definer " D" with Definer-Modifier "4" .
    "M" An attempt to update an unpostable record with batch closure correction data and the unpostable record status is not "A" or the case is assigned to an individual.
    "R" An attempt to update an unpostable case with a batch closure using an unpostable resolution code not valid with the transaction being corrected.
    "T" An attempt to reverse a batch closure action and the unpostable case has not been batch closed.
    "X" An attempt to update an unpostable case with a sequence number that is not on the data base.
    "Y" An attempt to reassign the same unpostable case more than once on the same day with CC UPASG, definer "B" .
    "Z" An attempt to batch reassign a case that has already been individually reassigned the same day with CC UPASG definer "R" .
  8. See Figure 3.12.32-17 for an example of the GUF 21-41 report.

    Figure 3.12.32-17

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    1. The unpostable status code and status date will appear on this list for all reject codes (i.e., all invalid and valid requests).

    2. Reject codes "B" , "H" , "J" , "L" , and "M" will appear on this list to identify invalid activity code and status code combinations.

    3. If the reject code is "H" or "J" the employee assignment number will appear on this list.

    4. Reject code "A" should not appear on this list; the code identifies a valid combination of the activity code and the status code.

    5. Reject code "X" identifies a failure to match the record on UP SEQ NUM.

  9. The Unpostable Rejected Activity Summary (GUF 21-42) reports by employee number within each functional area of assignment, reassignment, individual and batch resolutions, suspense and quality review activities which have failed validity checks. This report summarizes the Unpostable Rejected Activity List (GUF 21-41).

  10. See Figure 3.12.32-18 for an example of the GUF 21-42 report.

    Figure 3.12.32-18

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(GUF 21-43) UP Closed Case List and (GUF 21-44) Summary

  1. The "Unpostable Closed Case List" provides information about the cases closed by each employee.

  2. For each case closed, the report provides:

    • Sequence Number

    • Category

    • Unpostable Resolution Code

    • Type of closure, individual (I) or batch (B)

    • Status Date

  3. The "Unpostable Closed Case List" and the "Unpostable Closed Case Summary" are sorted by the area, employee number(s), Master File, and sequence number.

  4. The "Total Closed Cases" is also shown for each employee number by OFP designation:

    1. F1 and F3

    2. L1

    3. BATCH

    4. INDIV (Individual)

    5. CAF

    6. TOTAL

  5. The employee number will be the employee who closed the unpostable case.

  6. The Unpostable Closed Case Lists are used to:

    1. Identify closed cases (CC UPRES, CC UPCAS with definer "D" and modifier 4, and CC UPBAT) to the Quality Review function

    2. Provide closed case information (volumes) to the employee and manager

    3. Should be used in the preparation of employee time sheets. It will help in placing the correct volume under the appropriate OFP Code

  7. See Figure 3.12.32-19 for a partial GUF 21-43 report.

    Figure 3.12.32-19

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  8. See the example of the GUF 21-44 Report, UP Closed Case Summary below.

    Figure 3.12.32-20

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  9. The summary report should be used by Management to insure the correct volume of cases are used with the appropriate OFP codes on the employee time sheets.

(GUF 21-46) Batch Delete List

  1. The Batch Delete List identifies the disposition of all CC UPBAT activity records with definer code "T" (batch delete) that were processed during the day.

  2. For each Employee Number, the report lists:

    1. Command Code Activity

    2. Beginning Unpostable Sequence Number

    3. Ending Unpostable Sequence Number

    4. Remarks/Results

    5. Total UPBAT (T) Records Processed

  3. See Figure 3.12.32-21 for an example of the GUF 21-46 report.

    Figure 3.12.32-21

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(GUF 51-40) List of Unmatched GUF Data Base and Transaction File Records

  1. This report identifies possible processing and/or program problems due to unmatched GUF correction data with the original unpostable transaction record.

  2. For each unmatched record, the report provides the following data:

    • Type

    • Page/Record

    • Unpostable Sequence Number

    • Master File

    • DLN

    • TIN

  3. Contact CSA regarding necessary action (if any). See Figure 3.12.32-22 for an example of the GUF 51-41.

    Figure 3.12.32-22

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(GUF 51-41) List of Correction Errors

  1. The GUF 51-41, Correction Error List is an additional report identifying possible processing or program problems including invalid database corrections.

  2. The General Unpostable Framework (GUF) programs will make consistency checks to ensure that the resolution code (URC) agrees with the data elements in the GUF correction record. If an inconsistency is found, the unpostable case will be treated as unresolved and placed on the "error list" . The case will not be removed from the Service Center Unpostable Master File (SCUPMF).

  3. See Figure 3.12.32-23 for an example of the GUF 51-41 report.

    Figure 3.12.32-23

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  4. Resolve the unpostable condition by reworking the case following original unpostable instructions.

(GUF 51-45) Accounts Receivable Listing for Unpostables and (GUF 53-44) Accounts Receivable Report

  1. The Accounts Receivable Listing for Unpostables (GUF 51-45) is a weekly cumulative listing of all open (unresolved) Accounts Receivable cases.

    1. These cases are sorted by Master File, and then by cycle sequence order.

    2. A separate list is created for each functional unpostable area.

  2. The listing provides information on the cases in the unpostable inventory which meet Accounts Receivable criteria. The following is the criteria set for cases on this report:

    1. A transaction with a pre-journalized amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and is a Document Code 17, 18, 19, 24, 34, 48, or 58.

    2. A transaction code 290 with a secondary transaction code 291, 295, or 299 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. A transaction code 300 with a secondary transaction code 301, 305, or 309 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. See Figure 3.12.32-24 for an example of the GUF 51-45 report.

    Figure 3.12.32-24

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  4. The "Accounts Receivable Report for Unpostables" (GUF 53-44) is a monthly listing consisting of counts and amounts of payments and abatements ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , by Master File within a functional area.

  5. See Figure 3.12.32-25 for an example of the GUF 53-44 report.

    Figure 3.12.32-25

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  6. The listing provides information on:

    1. Beginning inventory count and dollar amount of payments and abatements.

    2. Current receipts count and dollar amounts of payments and abatements.

    3. Closures not in the inventory count and dollar amounts of payments and abatements.

    4. Ending inventory count and dollar amounts of payments and abatements.

    5. Closures in inventory count and dollar amounts of payments and abatements.

(GUF 51-46) IMF Long Entity Information Report

  1. The GUF 51-46, IMF Long Entity Information Report provides taxpayer information from returns that unpost as UPC 140, 151, 153, 154 and 176. The listing is an extract of IMF cases from the GUF5101 SC-UNPOSTABLE-TRANSACTION-FILE.

  2. The IMF Long Entity Report provides the following information for each case:

    1. Unpostable Sequence Number (sorted by)

    2. Primary and Secondary TINs

    3. Tax Period

    4. Primary and Secondary Taxpayer Name and Address

    5. Unpostable Code

  3. See Figure 3.12.32-26 for an example of the GUF 51-46 report.

    Figure 3.12.32-26

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(GUF 53-40) Unpostable Control Report

  1. A separate Unpostable Control Report is produced for each Master File.

  2. This report is used as a management tool to monitor unpostable case closures identified by Unpostable Resolution Code (URC) and the unresolved unpostable inventory by cycle.

  3. The GUF 53-40 report is not produced for separate areas processing unpostable cases.

  4. The GUF 53-40 report is used by Accounting. See IRM 3.17.30, Service Center Data Controls.

  5. See Figure 3.12.32-27.

    Figure 3.12.32-27

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(GUF 53–41) Unpostable Workload Report

  1. The "Unpostable Workload Report" lists the inventory count of workable, unworkable, and closed - unreleased cases for Individual Master File (IMF), Business Master File (BMF), and Employee Plan Master File (EPMF) for each area working unpostables (CI, Entity, Exam, Statutes, Unpostables, EPMF Entity Unpostables, Exempt Organization, AMTAP and LB&I).

  2. The inventory report can be used as a management tool to identify the current workload and to determine the necessary resources for maintaining a manageable inventory.

  3. This report should also be used to monitor the "unworkable" volumes, especially the suspended cases and cases awaiting documents. Follow-up action should be taken for these cases to ensure timely processing per each function’s unpostable procedures and guidelines.

    1. The "UP Employee Assignment/Aged Listing" can be used to help identify and monitor the specific status of the cases on the inventory reports for each area.

    2. See Figure 3.12.32-28.

    Figure 3.12.32-28

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    Note:

    "CURRENT RECEIPTS" will display all receipts run in the GUF system for the processing week. The cycle identified will be the most current cycle (as shown for your cycle sequence number that week) run into GUF.

  4. "Repeats-Period" and "Cumulative Repeats-YTD" are counts of ALL repeats generated for the week and year to date.

  5. "Special Repeats-Period" and "Cum Special Repeats-YTD" are counts of only repeat unpostables that were closed from the special closure program.

  6. "Special Closures-Period" and "Cum Special Closures-YTD" are counts of closed unpostables from the special closure program (URC B).

  7. "TRANSFER-IN PERIOD" , "TRANSFER-IN-CUM YTD" , "TRANSFER-OUT PERIOD" , and "TRANSFER-OUT-CUM YTD" the cases being re-assigned will be reflected in this report as Transferred-in or Transferred-out by functional area.

  8. The report provides the "Current Ending Inventory" , "Total Aged Inventory," "Percent of Ending" age cases.

  9. The XXXs shown after the Current Ending Inventory are where volumes would show if an Out-of-Balance condition existed.

  10. The "unworkable" cases on this report include "open" (unworked) unpostable records that meet one of the following conditions:

    1. "BANKRUPTCY" and "With-Remittance (ISRP/RPS) UNIT ASSIGNED" . For "With-Remittance (ISRP/RPS)" cases, the employee number is a "campus" or "unit" number and the category code is "Y1" /"Y2" . For Bankruptcy cases, the employee number is a "campus" , "unit" , or "individual" number and the category code is "Z1" . Bankruptcy unpostables will not be included in aged inventory.

      Note:

      Although cases show as "unworkable" for normal case closure, Categories "Y1" and "Z1" are subject to initial unpostable processing guidelines per the New Unpostable Report, the With-Remittance (ISRP/RPS) Listings and the Bankruptcy AO Listings.

    2. "SUSPENSE" -These cases should be monitored by the responsible tax examiner and management to ensure against incorrect and/or lengthy suspense periods resulting in aged cases. The cases should also be monitored for statute and credit interest considerations.

    3. "FILES REQ" - Cases in this group are files requests entered through GUF by CC UPCAS with definer "D" and modifiers "1" , "2" , or "3" .

    4. "Microfilm Replacement System (MRS)TRANSCRIPTS" - Cases in this group are MRS or MCC transcript requests entered through GUF by CC UPCAS with definer "M" and modifiers "A–T" .

    5. "CORRESPONDENCE" - Cases in this group are unpostables that needed corresponding. A case is automatically placed in this group when CC UPCAS with definer "S" and modifier "C" is used.

    6. "ALL OTHER" - Includes any other suspended unpostable.

  11. "SUBSEQ. CLOSING TOTAL" - The "closed" cases on this report include corrected cases that are in closed (includes cases being cycled), quality review accepted or a quality review "hold" status on the Service Center Unpostable Master File (SCUPMF). These "closed" cases (except certain cycling cases) should be removed from the SCUPMF during the next weekly update and will not be included in the percentage of aged inventory.

  12. The "workable" cases on this report include all individual, campus or unit assigned cases that are available for case assignment and/or closure action that are not included in unworkable, suspense or closed inventory.

(GUF 53-43) Weekly Resource and Inventory Report for OFP

  1. The Weekly Resource and Inventory Report provides the volumes for all unpostables in processing. The volumes are used for input to the Workload Performance and Control (WP&C) report.

  2. The report is organized by functional area and then by type of Master File – IMF, BMF, EPMF, PMF and CAWR.

  3. Under each Master File, the volumes of unpostables are broken down into two sections by status in processing. The first section contains: Beginning Receipts, Add Transfer-In and Adjustments, Less Transfer-Out, Auto Closures, RPS Auto Closed and Adjustments, Ending Receipts. The second section contains Beginning Closures, Less Auto Closures, RPS Auto Closed, Adjustments and Ending Closures.

  4. The volumes in each processing phase are further identified by program type:

    • INDIVIDUAL

    • F1/F3

    • ELF

    • BATCH

    • L1

    • CAF

    • CAWR

    • PMF

  5. At the bottom of the report are the volumes for “TOTAL ENDING RECEIPTS - ALL MF'S” and "TOTAL ENDING CLOSURES - ALL MF'S" .

  6. "ENDING RECEIPTS" and "ENDING CLOSURE" volumes are the figures to be used when preparing the unit production cards.

    Note:

    A unit production card will be prepared for CAF unpostables, using the Total lines for all Master Files, as shown at the end of the report.

  7. It is strongly recommended that Criminal Investigation Branch (CIB), Examination, and Statute also use this report.

  8. See Figure 3.12.32-29 for an example of the GUF 53-43 report.

    Figure 3.12.32-29

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GUF 55–40 - UP Employee Assignment/Aged List and GUF 55–42 - Summary

  1. The UP Employee Assignment/Aged List is an inventory listing produced from GUF for all open cases for each employee assignment number (campus, unit, or individual).

  2. The listing is produced for each Area including Criminal Investigation, Entity, Examination, Statutes, Unpostables, EPMF Entity Unpostable, Exempt Organization, AMTAP and Appeals.

  3. Separate sub-listings are produced for each employee assignment number within each area.

  4. The list will be sorted in ascending order as follows:

    1. Area.

    2. Employee Assignment Number.

    3. Master File.

    4. Category Code.

    5. Status Code.

    6. "H" (History) Indicator.

    7. Cycles Aged.

    8. Cycle Sequence Number

  5. The listing will display the following elements for each unpostable case:

    1. Master File

    2. Category Code

    3. Status code and date

    4. History indicator "H"

    5. Sequence number

    6. Overaged or potential overaged indicator

    7. Cycles Aged

    8. Document Locator Number (DLN)

    9. TIN and TIN validity indicator ("I" )

    10. Name Control

    11. MFT

    12. Tax period

    13. Transaction code

    14. Refund return indicator

    15. Unpostable and reason code

    16. Pre-journalized money amount

    17. Transaction date

    18. Reassignment employee number

    19. Statute indicator ("S" or "*" )

    20. ASED

  6. Each employee number sub-listing contains the following totals at the bottom:

    1. Total this employee

    2. Aged

    3. Potential Aged

    4. Assigned Status

    5. Files Request Status

    6. MFTRA Request Status

    7. Correspondence Action Status

    8. Other Suspense Status

    9. Quality Hold Status

    10. Quality Accepted

    11. Closed Status

    12. Potential Statute

    13. Repeat Code

  7. See Figure 3.12.32-30, an example of the GUF 55-40, UP Employee Assignment/Aged List.

    Figure 3.12.32-30

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  8. Under the Cycles Aged Column, the report identifies cases that have exceeded the maximum processing cycle or will become aged in the subsequent week. The potential aged indicator * is set in the cycle prior to the cycle a transaction will become over-aged.

  9. Bankruptcy cases are reflected on this list, but this is not a bankruptcy aged list.

  10. See IRM 3.12.32.57, Unpostable Category Code Aging Criteria Chart, for the specific aging criteria related to each category code.

  11. A "Campus" or "unit number" With-Remittance (ISRP/RPS) transaction code 610 record will be identified as aged on the UP Employee Assignment/Aged lists per the following:

    1. If the case is an IMF record and the current unpostable cycle minus the original unpostable cycle is greater than "29" .

    2. If BMF record and the current unpostable cycle minus the original unpostable cycle is greater than "19" .

  12. A With-Remittance (ISRP/RPS) transaction code 610 record must be reassigned to an individual employee IDRS number.

  13. Management will monitor these aged cases and ensure that the overage percentage does not exceed established guidelines.

  14. Each employee will follow-up on the status of their aged cases and take the necessary action to expedite the resolution of each case per the applicable IRM procedures.

  15. The GUF 55–40 provides a case workload and status report for each employee IDRS number.

    1. It may be used by management to identify and to determine future assignments for employee and control purposes.

    2. It may be used by employees to identify, resolve and monitor their current case assignments.

  16. Statute cases: The GUF 55–40 report is a working tool to show unpostable cases that originally did not meet statute criteria, but are NOW approaching statute criteria. It will identify transaction code 150 cases with MFT 02, 05, 30, 33, or 34 that are within 90 days of their assessment statute expiration date (ASED). Each week the new cases will be highlighted with an asterisk (*).

    1. Employee and management should review the list to prevent any loss of revenue from potentially assessable cases.

    2. If the case cannot be closed immediately, it should be reassigned to the Statute function.

GUF 55-42 - UP Employee Assignment/Aged Summary

  1. The UP Employee Assignment/Aged Summary report provides summary volumes of the cases shown on the GUF 55-40 UP Employee Assignment/Aged List.

  2. For each employee number, the listing provides the number of cases in each category:

    1. Total

    2. Aged

    3. Potential Aged

    4. Assigned Status

    5. Files Request Status

    6. MFTRA Request Status

    7. Correspondence Action Status

    8. Other Suspense Status

    9. Quality Hold Status

    10. Quality Accepted

    11. Closed Status

    12. Potential Statute

    13. Repeat Code

  3. After volumes for each employee number, the report shows total volumes for all employee numbers. The last line of the report identifies how many cases are overaged in each range of cycles:

    • <15 CYC (less than 15 cycles)

    • 15-29 CYC (15 to 29 cycles)

    • 30-51 CYC (30 to 51 cycles)

    • 52+ CYC (52 cycles and more)

  4. See Figure 3.12.32-31, an example of the format for the GUF 55-42, UP Employee Assignment/Aged List.

    Figure 3.12.32-31

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(GUF 55–41) TIN List of Open Bankruptcy Unpostable Cases and Campus Bankruptcy Summary

  1. The GUF 55-41 report contains the "TIN List of Open Bankruptcy Unpostable Cases" , which is a weekly cumulative listing of all "old" and "new" open (unresolved) bankruptcy unpostables cases.

  2. The TIN listing is sorted by Master File, Area Office of the posted transaction code 520 or MF primary location code (Area Office). A separate list for each Area Office is sorted in TIN sequence.

  3. The listing provide the following information about each case:

    • New Indicator ( presence of (*) means new case)

    • DLN

    • Type-Tin

    • Name Control

    • MFT

    • Tax Period

    • Transaction Code

    • Trans Date

    • PJ Amount

    • Master File Name Control

    • Master File Name Line

    • Sequence Number

    • Petition Date

  4. The total number of cases per Area Office and the total pre-journalized money amount is provided at the end of each AO bankruptcy list.

  5. The GUF 55-41 also contains the "Summary of Unpostable Bankruptcy Cases" (UPC 171 and 322) listing. This is a weekly cumulative summary listing containing:

    1. The total number of bankruptcy records (old and new) for each Area Office and Service Center.

    2. The total pre-journalized money amount for each Area Office and Service Center.

  6. A second unpostable bankruptcy case listing is generated on the GUF 55-41 in name control order. The Name Control List of Open Bankruptcy Unpostable Cases contain the same data as the "List of Unresolved Unpostable Bankruptcy Cases" .

  7. The total volume of cases on the "List of Unresolved Bankruptcy Cases and Campus Bankruptcy Summary" (GUF 55–41) should agree with the volume shown on the "Unpostable Workload Report" (GUF 53–41).

  8. All records on the lists are in Category "Z1" . See the Category "Z1" information on bankruptcy case identification.

  9. The bankruptcy listings are used to identify cases and route bankruptcy information to the Area Offices. Cases will be maintained under the unit number and NEVER placed in suspense status, while waiting for processing guidance from the Compliance Area Office.

  10. See Figure 3.12.32-32.

    Figure 3.12.32-32

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(GUF 55–43) Unpostable Inventory Report

  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

    1. aged inventory and percent of aged cases.

    2. volume of refund returns (MFT "02" , "05" , "30" , "33" , "34" or "44" ).

    3. ending inventory by workable, unworkable and subsequent closing.

  2. The report will show management certain inventory bottlenecks. It can also be used when reviewing specific causes of unpostables (e.g.; Refund UPCs 140).

  3. The report will be generated weekly for each Master File and functional area.

  4. The report will be sorted in ascending order as follows:

    1. Functional Area

    2. Master File

    3. Unpostable Code (UPC)

    4. Reason Code

  5. The report shows the volume of UPC and reason code cases in each of the following categories:

    • Prior Receipts

    • New Receipts

    • Closed

    • Ending Inventory

    • Ending Inventory - Workable

    • Ending Inventory - Unworkable

    • Subsequent Closure

    • Aged

    • Aged Percentage

    • Refund Returns

  6. A new page will be started for each functional area.

  7. A separate line will be printed for each Unpostable Code (UPC) and Reason Code (RC).

  8. A separate line will print that provides the total volumes for each UPC, including all reason codes.

  9. The report will skip one (1) line whenever the UPC changes and between UPC totals.

  10. See Figure 3.12.32-33

    Figure 3.12.32-33

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(55–45) Centralized Authorization File (CAF) Unit Weekly Historical UP Report

  1. The CAF Unit Weekly Historical UP Report will identify the following:

    1. TIN TYPE

    2. TIN

    3. DLN

    4. TRANSACTION CODE

    5. MFT

    6. PLAN NUMBER

    7. TAX PERIOD

    8. NAME CONTROL

    9. UPC

    10. REASON CODE

    11. UNPOSTABLE RESOLUTION CODE

    12. NEW TRANSACTION CODE

    13. NEW TIN TYPE

    14. NEW TIN

    15. NEW MFT

    16. NEW PLAN NUMBER

    17. NEW TAX PERIOD

    18. NEW NAME CONTROL

    19. NEW TRANSACTION CODE

    20. EMPLOYEE NUMBER RESOLUTION

  2. The CAF Unit Weekly Historical UP Report will be produced in addition to the Weekly CAF Summary Report.

  3. The report should be routed to the CAF unit in your campus.

  4. The CAF count excludes Reporting Agent’s File (RAF) cases.

  5. See Figure 3.12.32-34. T for an example of the CAF Unit Weekly Historical UP Report:

    Figure 3.12.32-34

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(GUF 55–47) Nullified Distribution Listing and (GUF 55–46) Nullified Distribution Summary

  1. The Nullified Distribution Listing contains all the unpostable cases that are nullified closures (URC "D" , "1" , "2" , or "8" ). The report is used to identify and route the closed cases for further action. The report also provides an audit trial for researching closed cases. Examiners may manually input the URC to nullify a transaction or the unpostable may be systemically nullified depending on its attributes.

  2. Each listing on the report is titled with a Nullify Area which is usually the area or function that is responsible for the next processing action. The title is based on the nullify area code that was input when the unpostables was closed.

  3. See IRM 3.12.32.15, Nullification Codes for more information.

  4. Every nullify closure requires the input of a nullify area code, except URC "D" . A nullify area code is not used with URC "D" closures because these cases do not require further action. An error message will be displayed if a nullify area code is not input, except when using URC "D" .

  5. The Nullified Distribution Listing is sorted in ascending sequence by closure type - URC "1" , "2" , "8" and "D" and then by:

    1. Area Sort

    2. Nullify Area Code

    3. AO–SC–KDO Code

    4. Master File (MF)

    5. IDRS Employee Number or IDRS Control Number

    6. DLN

    Note:

    The IDRS Employee Number will not be part of the sort for URC 1 and 8. The information will continue to print on the listing only.

  6. Areas will not need to enter the IDRS Employee Number in the "REMARKS" when closing the case. This information will automatically be displayed on the Nullified Distribution Listing.

  7. The employee number is displayed in two separate areas.

    1. IDRS Control number — number assigned by GUF in specific situations.

    2. IDRS Employee number—the employee number of the original input transaction.

  8. A new page will be started each time the URC, Area Sort, Nullify Area Code, AO–SC–KDO Code, MF, or IDRS Employee or Control number changes.

  9. Functions may use the Nullified Distribution List as a check list to ensure that all documents have been received or otherwise accounted for.

  10. The area that closes the unpostable is responsible for associating any return, document, or IDRS printout (e.g., TXMOD), in their possession, to the Nullified Distribution List.

  11. All areas should review their listings and notate when a case is assigned to the wrong area. A photocopy of the listing showing the case should be routed to the correct area.

  12. Any return or document sent directly from Files, will be sent to the appropriate function to be associated to the listings. All Form 4251s with "Files to Nullify Area" in the recipient field will be routed to the preparer.

  13. Nullify Area Code "11" "Auto Void / Contact N.O." and Nullify Area Code "13" "Manual Void / Employee Number Problem" will generate whenever a control base cannot be established due to a problem with the employee IDRS number. Unpostables will attempt to identify the problem and take the necessary corrective action. A control base should be established and the case routed to the appropriate function.

    Note:

    If you are unable to identify the problem, then contact your Planning & Analysis Staff Analyst for assistance in resolving the unpostable at your campus. If the campus is still unable to resolve the unpostable contact your Headquarters Analyst for assistance.

  14. See Figure 3.12.32-35 for an example of the GUF 55-47.

    Figure 3.12.32-35

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  15. A new summary report titled "Nullified Distribution Summary" (GUF 55–46) will be generated for the nullified distribution cases.

    1. The report should be used to provide feedback to the other areas in the Campuses, Area Offices, and National Office.

    2. The report will have a separate page for each receiving area (e.g., Accounts Management) and will be broken down by; Master File ID (e.g., IMF, BMF, etc.); IDRS Employee Number or IDRS Control Number. It will provide the total volume of nullified transactions for each IDRS Employee Number, then the total volume for each Master File and then the total volume for the Receiving Area.

    See Figure 3.12.32-36.

    Figure 3.12.32-36

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(GUF 55-48) Weekly CAF Summary Report

  1. The weekly CAF Summary Report provides total volumes for CAF unpostable closures. The report has sections for each Master File and then for each Unpostable Code it lists the following volumes:

    1. Total Closures

    2. Closures Non-Void

    3. Void URC "2"

    4. Void URC "D"

  2. A total is shown for each Master File and a grand total for all Master Files combined.

  3. The "Weekly CAF Summary Report" is produced in addition to the "Weekly CAF Historical Unpostable Report" .

  4. The "Weekly CAF Summary Report" should be routed to the CAF Unit in your campus.

  5. See Figure 3.12.32-37.

    Figure 3.12.32-37

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(GUF 60–40) Unpostable PCD Listing

  1. The Program Completion Date (PCD) listing was established to identify open unpostable cases ready to meet PCD.

  2. This listing may be produced 4 weeks prior to PCD and at PCD.

  3. Campus may choose to generate the PCD report other times during the year. Unpostable will notify the CSA staff of their decision when to generate this report. It is not mandatory to run this listing.

  4. The listing will contain the following information for the cases assigned to an employee number:

    1. Master File

    2. Sequence number

    3. Repeat Indicator

    4. Category Code

    5. DLN

    6. TYPE/TIN

    7. Name Control

    8. MFT

    9. Tax Period

    10. UPC / Reason Code

    11. PJ amount

    12. Transaction Date

    13. Status Code and date

    14. History Indicator

    15. Total number of cases assigned to the employee

  5. Unpostables should use the PCD listing to resolve the cases on an expeditious basis prior to PCD.

  6. The following Figure 3.12.32–38 is a sample of the Unpostable PCD Listing.

    Figure 3.12.32-38

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(GUF 60–41) PCD Data Control

  1. The Program Completion Date (PCD) Data Control report is a summary report of the Unpostables PCD Listing "GUF 60–40" .

  2. The PCD Data Control report may be produced four weeks prior to PCD and at PCD. It is not mandatory to run this listing.

  3. Campuses may choose to generate the PCD report other times during the year. Unpostables will notify the CSA staff of their decision when to generate this report.

  4. For each Form type, the report breaks down the volume of cases by status. The following are a few of the status breakdowns:

    1. Cycling

    2. Status Date

    3. Quality

    4. Subsequent Closing Totals

    5. Bankruptcy

    6. Files Request

    7. MRS/Transcript Request

    8. Correspondence

    9. Suspense - All Other

    10. Suspense Total

    11. Unworkable Total

    12. Service Center Assigned

    13. RPS Individual Assigned

    14. Unit Assigned

    15. Workable Total

  5. The following Figure 3.12.32-39 is an example of the PCD Data Control Summary Report.

    Figure 3.12.32-39

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GUF 87–40 Annual O/F/P Work Performance and Control Report

  1. The GUF 87-40, Annual O/F/P Work Performance and Control Report contains all unpostable cases left in the GUF inventory at the end of the year.

  2. This report will be produced one time, at the end of the year.

  3. It will be produced for all unpostable functions (Exam, Entity, CI, Statutes, and Unpostables).

  4. Management should use this report to match the volumes against the ending inventory shown on the Work Performance & Control (WP & C) report.

    1. If the volumes don't match, the figures should be adjusted accordingly on the WP&C.

    2. If the volumes do match, no special action is required.

  5. NOTE: The total volumes on this report should match the ending inventory volumes on the GUF 53–41 "Workload Report" . Batch volumes will always be zero (0).

  6. See Figure 3.12.32-40 for an example of the GUF 87-40 report..

    Figure 3.12.32-40

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Unpostable Category Aging Criteria Chart

  1. The following chart identifies how many unpostable cycles will pass before a transaction in a specific category is considered overaged.

    Category Code Category Name AGED IF THE CURRENT CYCLE MINUS THE ORIGINAL CYCLE IS GREATER THAN:
    A1 Criminal Investigation (CI) 10
    A2 Criminal Investigation—Federal Tax Deposit 3
    A6 Appeals 10
    B1 Entity Control 10
    B3 Exempt Organization (EO) Unpostables 10
    B4 Employee Plan Master File (EPMF) Unpostables 10
    B5 Entity Control - 1120S, 1065, or 1041 Unpostables 15
    B6 Exempt Organization E-Post filings  
    C1 Statute Reject Batch 3
    C2 Statute Void Batch 3
    C3 Potential Statutes 5
    C5 Credit Interest Returns 5
    D1 Accounts Management No Change 5
    D5 Accounts Management Void Batch 3
    E1 Examination Changes 10
    E2 Examination Statutes 5
    E3 Examination Void Batch 3
    F1 Name Control Files 5
    UPC 501 (PMF) = 15
    F3 Files Unpostables 5
    UPC 503 (PMF) = 15
    G1 Federal Tax Deposit Transactions 3
    I1 Identity Theft 10
    I2 IDT — AMTAP 10
    I3 IDT — OMM (Operation Mass Mailing) NA
    I4 IDT — LOCK NA
    L1 Foreign Operations (International – AUSC and OSPC) 15
    L3 All Other/No Documents 10
    L5 All Other With Documents 10
    L7 Credit Transfers and Bad Checks 10
    P1 PMF Generated Transactions 3
    R1 Reject Batch Transactions 3
    TI Identity Theft - TPP 10
    V1 Batch Void With Document 3
    V3 Batch Void No Document 3
    V6 IRDM Generated Transactions 3
    V7 Centralized Authorization File (CAF) 10
    V8 Combined Annual Wage Reporting (CAWR) 15
    W1 Records With Transcripts 10
    W3 Documents and Transcripts 10
    W5 Retention Register Micro 10
    Y1 With—Remittance (ISRP/RPS) Batch TC 150 = 5
    TC 610 = 10
    Y2 With—Remittance ISRP / LB Prior Year and Repeats 5
    Z1 Bankruptcy 3
    Z2 Bankruptcy Freeze