3.12.32 General Unpostables

Manual Transmittal

November 18, 2020

Purpose

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

Material Changes

(1) IRM 3.12.32.5.3(3) - Removed UPC 147 RC 3 and Category "I1" Identity Theft Criteria. To match the category removal from GUF FSP, Unified Work Request (UWR) 233178.

(2) IRM 3.12.32.5.13.2(3) - Category V1 added new criteria for UPC 130 with new RC 1 per AM request in UWR 233390.

(3) IRM 3.12.32.7(2) - Unpostable Management Inventory Guidelines, added IRM 3.30.124 reference for more information regarding the Submission Processing Campus Monitoring reports for Unpostables.

(4) IRM 3.12.32.7(2)(a) - Added information on GUF 53-41 report to help the campuses identify the appropriate report when determining the aged inventory percentage.

(5) IRM 3.12.32.9.1 - Added UPC 329 RC 4 and UPC 490 RC 4 to URC 0 Auto- Closures. IPU 20U0169 issued 01-28-2020.

(6) IRM 3.12.32.9.2(1) - Removed UPC 147 RC 8 and UPC 168 RC 1 TC 972 from URC D Auto-Closure table, unpostable conditions no longer exist. IPU 20U0169 issued 01-28-2020.

(7) IRM 3.12.32.9.3(1) - Added UPC 316 RC 1 and TC 841 to URC 1 Auto-Closures. IPU 20U0169 issued 01-28-2020.

(8) IRM 3.12.32.9.4(1) - Removed UPC 138 RC 4, UPC 168 RC 4 and RC 5, UPC 169 RC 4, UPC 178 RC 4, UPC 291 RC 0 and UPC 293 RC 5. Added Reason Codes 0 and 1 to UPC 139. Added Reason Code 3 TO UPC 169. IPU 20U0169 issued 01-28-2020.

(9) IRM 3.12.32.9.5(1) - Added Reason Code 0 to UPC 151 and corrected UPC from UPC 301 to UPC 303 RC 1 in URC 6 Auto-Closures. IPU 20U0169 issued 01-28-2020.

(10) IRM 3.12.32.9.6(1) - Added Reason Codes 1, 2, 3 and 9 to UPC 148. Added Reason Code 0 to UPC 299. Removed Reason Code 4 to UPC 164 and Reason Code 4 to UPC 293. IPU 20U0169 issued 01-28-2020.

(11) IRM 3.12.32.13.2(1) - Added new UPC 130 RC 1 unpostable condition to URC D Auto Closure. UWR 233390

(12) IRM 3.12.32.13.4(1) - Removed UPC 142 RC 0 from URC 2 auto closures, programming for UPC check is listed as reserved in Program Requirements Package (PRP) 460-042.

(13) IRM 3.12.32.13.4(2) - Removed UPC 168 RC 0. UPC 168 RC 1 and UPC 173 RC 1 from URC 2 auto closures, programming for UPC check is listed as reserved in the 460-042.

(14) IRM 3.12.32.13.6(1) - Added UPC 145 RC 0 to URC 8 closure listing, to match GUF FSP.

(15) IRM 3.12.32.14.2(6) - Added SBSE HQ/AO office identifier to URC 2 IDRS number ranges and nullification codes per SERP Feedback 202003373.

(16) IRM 3.12.32.15.2(3) - Added Note to explain GUF programming cannot close Campus Functions by Office Identifier. IPU 20U0169 issued 01-28-2020.

(17) IRM 3.12.32.15.2(9) - Updated Unpostable Resolution Code (URC 2) table to update Office Identifiers and ranges to be consistent with changes made to IRM 10.8.34, IDRS Security Controls GUF Unpostable tables in Exhibits 22 and 23 in May 2019. IPU 20U0169 issued 01-28-2020.

(18) IRM 3.12.32.27.1 - Additional reports were included to assist with management inventory, updated to reflect when the report generates.

(19) Editorial changes have been made throughout the IRM. Which consists of updates to the Figures to comply with Fictional Characters, Filing Season years, spelling or formatting and restructuring subsections to be consistent with Plain Language .

Effect on Other Documents

IRM 3.12.32 dated October 24, 2018, is superseded. This IRM also incorporates IRM Procedural Update (IPU) 20U0169 issued on January 28, 2020.

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

(01-01-2021)

James L. Fish,
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 received from various Master Files.

  2. 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 Individual Master File (IMF), Business Master File (BMF), Employee Plan Master File (EPMF), Payer Master File (PMF) or Combined Annual Wage Reporting (CAWR) unpostable cases.

  3. Policy Owner: Director, Submission Processing.

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

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

    • Submission Processing

    • Criminal Investigation

    • Small Business-Self Employed

    • Appeals

    • Tax Exempt and Government Entities

    • Accounts Management

    • Return Integrity and Compliance Services

    • Large Business and International

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. Added Categories "A6" , "I3" , "I4" , "H1" and "T1" to allow additional Organizations to resolve Unpostables.

Authority

  1. Internal Revenue Code (IRC) § 6213(b), provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns. Title 26 of the United States Code (USC) has been amended by acts, public laws, rules and regulations, such as the following:

    • Taxpayer Bill of Rights I and II

    • IRS Restructuring and Reform Act of 1998

    • 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

    • Tax Reform Act of 2017

    • Tax Cuts and Job Act 2018

    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 perform their duties.

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

Program Management and Review

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

    • Individual Master File (IMF)

    • Business Master File (BMF)

    • Employee Plan Master File (EPMF)

    • Combined Annual Wage Reporting (CAWR)

    • Payer Master File (PMF)

  2. The GUF system generates a variety of reports used for program management and review. The reports incorporate different types of reports which include:

    • Assigning and monitoring workloads - Weekly report generated for monitoring of workload and assignment.

    • Reassignment of workload - Daily reports generated to identify any changes of assignment by employee or area.

    • Case resolution - Weekly reports generated to display the type of closure for each GUF transaction.

    • Identifying trends in the types of transactions that unpost- Weekly reports to display CUM data of generated unpostables or repeats generated at the campuses..

    • Maintaining an audit trail for closed cases - Weekly reports to display weekly and CUM closure actions of each unpostable transaction.

Terms, Definitions and Acronyms

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

    Acronym/Term 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
    IDRS employee number A 10-digit Employee Security File identification number assigned to each IDRS user.
    IRM Internal Revenue Manual
    IRPTR Information Returns Transcript File online
    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

Related Resources

  1. Usage of GUF Command Codes can be located in the resources listed below:

    • IRM 2.3.37, Command Code UPTIN for the GUF System

    • IRM 2.3.48, Command Code UPDIS for the GUF System

    • IDRS Command Code Job Aid.

  2. Resolution of unpostable transactions on the GUF system for Submission Processing are listed in the IRM numbers below::

    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, Individual Master File (IMF) and Payer Master File (PMF) 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 Unpostables Correction Procedures

    9. IRM 25.6.1, Statute of Limitations Processes and Procedures

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 ensures 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. Submit IRM deviation requests in writing, following instructions in IRM 1.11.2.2.4 (3), When Procedures Deviate from the IRM. The Field Director must sign the request. Submit the request through the headquarters IRM Coordinator for executive level program owner review and approval. Deviations may begin after the request is approved.

CADE 2 Cycles and Unpostable Processing Timeframes

  1. CADE 2 implementation started in January 2012, the following cycles are accelerated and impact Unpostables:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. Unpostables: - New available Tuesday; Closing Tuesday

    Note:

    Opening and Closing runs are delayed one day when Monday is a Federal Holiday.

  2. New and repeat unpostables are available to work on Tuesday morning. The GUF closing run occurs Tuesday evenings.

    Note:

    This applies to all Master Files.

  3. IMF processes and posts specific transactions daily. Unpostables generate each day of the cycle. However, GUF cycles run weekly. Unpostables for all five days of the IMF cycle are marked for GUF to locate for opening runs beginning on Mondays.

    1. Unpostable transactions may be resolved by subsequent transactions.

    2. IMF does not re-analyze the account at the end of the cycle to determine if the unpostable condition is resolved.

    3. GUF 07 reports are updated to contain multiple IMF data rows for each day of the production cycle.

    4. Day five transactions include the last day of cycle unpostables as well as all weekly account unpostables.

    Note:

    BMF continues to process weekly and creates one Unpostable file for GUF to locate for the opening run on Monday.

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

    Note:

    BMF processes weekly.

  5. Corporate Files OnLline (CFOL) Command Codes contain indicators 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 in the If Then table below:

    If ... Then ...
    A. Daily transaction is directed to a daily account
    • Transactions are viewable using CFOL command codes the second day after campus input.

    • Transactions are viewable on Integrated Data Retrieval System (IDRS) command codes the third day after campus input.

    B. Weekly transaction directed to a daily account Transaction posts with the weekly processing run on Thursday which may change the account type to weekly.
    C. Daily and weekly transactions directed to a weekly account Transaction posts with the weekly processing run on Thursday.
    D. Transactions with posting delay codes . Transaction resequences and are held until the weekly processing on Thursday for the number of cycles equal to the value.

    Note:

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

    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:

    If ... And ... Then ...
    A. Using CFOL Command Code Thursday Master File processing run BMF transaction is viewable on Saturday
    B. Using IDRS Command Code Thursday Master File processing run BMF transaction is viewable on Monday

    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 reflect a format of "YYYYCCDD" . "YYYY" indicates the year. "CC" indicates the posting cycle. For IMF transactions, the following values for "DD" are defined as follows::

    If ... Then ...
    A. Friday "DD" value is 01
    B. Monday "DD" value is "02"
    C. Tuesday "DD" value is 03
    D. Wednesday "DD" value is 04
    E. Thursday "DD" value is 05

  9. BMF cycle posting reflect "YYYYCC" .. "YYYY " indicates the year while "CC" indicates the posting cycle. BMF cycle posting dates in TXMOD reflect a format of "YYYYCCDD" . The "DD" value is 08.

  10. With IMF accelerated refund processing prevents a refund transaction code (TC 846) from posting by placing a refund hold to an account containing the following conditions.

    1. Priority Refund Transcript criteria (Refund, Refund-E, Refund-S, $1M, and $10M) are held with a TC 971 action code (AC) 805 and a TC 570 with blocking series "55555" . The systemic hold expires 4 business days after the TC 971 AC 805 cycle posting date.

    2. Specific CP notice issuance criteria (processed on Thursday) held with a TC 971 AC 804 and a TC 570 with blocking series "55555" . The systemic hold expires 7 calendar days after the TC 971 AC 804 cycle posting date.

  11. Due to the accelerated refund processing, Bureau of the Fiscal Service (BFS) does not accept NOREF or HAL requests for IMF refunds. Impacted functions use specific guidelines to address accounts with systemic refund holds instead of using NOREF.

  12. For functions without specific guidelines to place holds on inventory, should refer to IRM 3.14.1.7.1.1, Refund Intercepts for IMF accounts.

  13. 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.

Category Code Identification and Criteria

  1. General Category Information— The GUF system assigns a "category code" to every unpostable record for the Master Files: "IMF" , "BMF" , "EPMF" , "PMF" and "CAWR" .

  2. Category codes are unique two-digit alpha-numeric codes to identify the assigned area to work the unpostable case and determine when a Form 4251, Return Charge-Out automatically generates.

  3. 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.

  4. 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.

  5. The following table lists the unpostable category codes, category names, primary processing areas and applicable Master File(s):

    Category Code Category Name Primary Processing Area Master Files
    "A1" Criminal Investigation Criminal Investigation IMF, BMF, EPMF
    "A2" Criminal Investigation-FTD's Criminal Investigation BMF
    "A6" Appeals Appeals IMF, BMF, EPMF
    "B1" Entity Control Unpostables IMF, BMF, EPMF
    "B3" Entity Control-EO Unpostables Unpostables BMF
    "B4" Entity Control-EPMF Unpostables Unpostables EPMF
    "B5" Entity Control-1120S, 1065, or 1041 Unpostables Unpostables BMF
    "B6" Exempt Organization E-Post filings Unpostables EOMF
    "C1" Statute Reject Batch Statutes IMF, BMF
    "C2" Statute Void Batch Statutes IMF, BMF
    "C3" Potential Statutes Unpostables IMF, BMF
    "C5" Credit Interest Returns Unpostables IMF, BMF
    "D1" Accounts Management No Change Unpostables IMF, BMF
    "D3" Accounts Management Void Batch Unpostables IMF, BMF NOTE: These cases should not be MASS voided, they are to be worked on an individual basis.
    "E1" Examination Changes Examination IMF, BMF, EPMF
    "E2" Examination Statutes Examination IMF, BMF, EPMF
    "E3" Examination Void Batch Examination IMF, BMF, EPMF
    "F1" Name Controls Files Unpostables IMF, BMF, EPMF, PMF
    "F3" Files Unpostables Unpostables IMF, BMF, EPMF, PMF
    "G1" Electronic Federal Tax Payment System Transactions Unpostables BMF, IMF
    "H1" Foreign Account Tax Compliance Act Large Business International BMF
    "I1" Identity Theft Unpostables IMF
    "I2" IDT-RICS (Identity Theft) Return Integrity and Compliance Services (AMTAP on reports) IMF, BMF
    "I4" IDT-Lock (No Filing Requirement) Unpostables IMF
    "L1" Foreign Operations Unpostables IMF, BMF,
    "L3" All Other Unpostables IMF, BMF, EPMF
    "L5" All Other with Documents Unpostables IMF, BMF, EPMF
    "L7" Credit Transfers and Bad Checks Unpostables IMF, BMF
    "P1" Payer Master File - Generated Adjustments Unpostables PMF
    "R1" Reject Batch Transactions Unpostables IMF, BMF, EPMF
    "T1" Identity Theft - Taxpayer Protection Program Return Integrity Compliance Services (AMTAP on reports) IMF
    "V1" Batch Void with Document Unpostables IMF, BMF, EPMF, PMF
    "V3" Batch Void No Document Unpostables IMF, BMF, EPMF
    "V5" Generated Transactions Unpostables IMF, BMF, EPMF
    "V6" Information Reporting Document Matching Generated Transactions Unpostables IMF, BMF
    "V7" Centralized Authorization File Unpostables EPMF
    "V8" Combined Annual Wage Reporting Unpostables CAWR
    "W1" Records with Transcripts Unpostables BMF
    "W3" Documents and Transcripts Unpostables BMF
    "W5" Retention Register Micro Unpostables IMF, BMF
    "Y1" With-Remittance (ISRP/RPS) Batch Unpostables IMF, BMF
    "Y2" With-Remittance (ISRP/RPS) Prior Unpostables IMF, BMF
    "Z1" Bankruptcy Unpostables IMF, BMF

Policy for Establishing a Category Code

  1. GUF assigns each unpostable transaction the category code of the first category it satisfies after 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

  2. The transaction’s category code cannot be changed once established. Subsequent category checks are not made, even when the unpostable case is reassigned to another area.

  3. This category code sort sequence, which is different than the preceding alpha-numeric list in IRM 3.12.32.4, Category Code Identification and Criteria determines which unpostable transactions belong in each category. The following table lists all the category codes in category sort sequence (priority) order:

    Category Code Category Sort
    "A1" Criminal Investigation
    "A2" Criminal Investigation FTD Transaction
    "A6" Appeals
    "I1" Identity Theft
    "I2" Identity Theft (IDT) - AMTAP (Identity Theft)
    "I4" IDT - Lock (No Filing Requirement)
    "T1" Return Integrity and Compliance Services (RICS) Taxpayer Protection Program (TPP) Identity Theft
    "Z2" Bankruptcy Freeze
    "Z1" Bankruptcy
    "C2" Statute Void Batch
    "E2" Examination Statute
    "C1" Statute Reject Batch
    "C3" Potential Statutes
    "G1" Electronic Federal Tax Payment System (EFTPS) Transactions
    "P1" Payer Master File (PMF) Generated Transactions
    "V6" Information Reporting Document Match (IRDM) Generated Transactions
    "V7" Centralized Authorization File (CAF)
    "V8" Combined Annual Wage Reconciliation (CAWR)
    "B4" Employee Plans Master File (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 (LB&I)
    "L3" All Other Transactions No Document

Unpostable Category Code(s) - Specific Category Sort Details

  1. The following subsections provide specific details for each processing area.

  2. The specific details will include the following:

    • Processing area

    • Closure Type

    • Category Criteria

    • Aging Criteria

Criminal Investigation (CI)

  1. PROCESSING AREA: All unpostable records in CI Category "A1" and "A2" are assigned to and closed by CI or Internal Security, Inspection–PSC using specific instructions provided by CI.

  2. CLOSURE TYPE:: - CI "A1" and "A2" categories are generally individual closures.

  3. CATEGORY "A1" CRITERIA (IMF/BMF /EPMF):

    1. Unpostable Code (UPC) is 183;

    2. UPC 309 Reason Code (RC) 2;

    3. UPC is 333 and Doc code is not 97;

    4. Transaction Code (TC) is 596, 910–912 or 914–919;

    5. or TC 016 and the DLN block number is 700 through 799

    Note:

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

  4. 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.

  5. CATEGORY "A2" CRITERIA (BMF ONLY): UPC 333 TC 65X or 66X

  6. AGING CRITERIA:

    • Category "A1" ages 10 cycles after the original unpostable cycle.

    • Category "A2" ages 3 cycles after the original unpostable cycle.

Appeals

  1. PROCESSING AREA: All unpostable records in Appeals Category "A6" are assigned to and closed by the Appeals Function using specific instructions provided by Appeals.

  2. CLOSURE TYPE: - Appeals "A6" category is generally an individual closure.

  3. CATEGORY "A6" CRITERIA (IMF/BMF/EPMF): Transactions with DOC-CD 47 and Blocking Series 70X, 78X and 79X

  4. AGING CRITERIA: Category "A6" ages 10 cycles after the original unpostable cycle.

Identity Theft (IDT)

  1. PROCESSING AREA:

    1. All unpostable records in Category "I1" are assigned to and closed by the Submission Processing (SP), Input Correction Operation (ICO) using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution, IRM 3.28.4, Identity Theft Returns for Submission Processing.

    2. All unpostable records in Identity Theft Category "I2" are assigned to and closed by Return Integrity and Compliance Services (RICS), Return Integrity and Verification Operations (RIVO).

      Note:

      GUF reports identify RICS as Accounts Management Taxpayer Assurance Program (AMTAP).The AMTAP function does not exist anymore, however because of programming restrictions the name on the reports has not been updated to RICS RIVO.

    3. All unpostable records in Identity Theft Category "I4" are assigned to SP and closed by GUF Auto Closure programming.

  2. CLOSURE TYPE:

    1. Identity Theft "I1" category is generally an individual closure.

    2. Identity Theft "I2" category is systemically closed by GUF.

    3. Identity Theft "I4" category is systemically closed by GUF.

  3. CATEGORY "I1" CRITERIA (IMF): UPC 147 RC 0; TC 150

  4. CATEGORY "I2" CRITERIA (IMF):

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

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

  5. CATEGORY "I4" CRITERIA (IMF): UPC 147 RC 4; TC 150

  6. AGING CRITERIA: Category "I1" , "I2" and "I4" ages 10 cycles after the original unpostable cycle.

Identity Theft Taxpayer Protection Program (TPP)
  1. PROCESSING AREA: All unpostable records in RICS Category "T1" are assigned to and closed by RICS/RIVO using specific instructions provided by Return Integrity and Verification.

  2. CLOSURE TYPE: TPP "T1" category closure types are based on the unpostable code as follows:

    1. UPC 126 RC 0 is generally an individual closure

    2. UPC 126 RC 1 is systemically closed by GUF.

  3. CATEGORY "T1" CRITERIA (IMF):

    1. UPC 126 RC 0

    2. UPC 126 RC 1

  4. AGING CRITERIA: Category "T1" ages 10 cycles after the original unpostable cycle.

Bankruptcy

  1. PROCESSING AREA: All unpostable records are directly assigned to and worked by SP unpostables using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

    Exception:

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

  2. CLOSURE TYPE:

    1. Category "Z2" is systemically closed by GUF.

    2. Category "Z1" are generally an individual closure.

  3. CATEGORY "Z2" CRITERIA (IMF): UPC 171 RC 4 and TC 520.

  4. CATEGORY "Z1" CRITERIA (IMF/ BMF):

    1. UPC 171 and not RC 3 and TC 150, 290, 300 or 370

    2. UPC 322 and not RC 3

  5. AGING CRITERIA: Category "Z2" and "Z1" ages 3 cycles after the original unpostable cycle.

    Note:

    Do not calculate into the aged percentage.

Statute

  1. PROCESSING AREA: All unpostable records in Category "C2" and "C1" are directly assigned to and closed by the Statute function using specific instructions provided by the Statute Protection function.

  2. CLOSURE TYPE: Category "C2" and "C1" are generally individual closures.

  3. CATEGORY: "C2" CRITERIA (IMF/ BMF): UPC 150 or UPC 350 and DOC-CD 54

  4. CATEGORY: "C1" CRITERIA (IMF/ BMF): UPC 150 or UPC 350

  5. AGING CRITERIA: Category "C1" and "C2" ages 3 cycles after the original unpostable cycle.

Potential Statutes
  1. PROCESSING AREA: All unpostable records in category "C3" are directly assigned to SP unpostables and closed by using IRM 3.12.179 ,Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution; after screening, statute cases will be immediately routed to the Statute protection function after case reassignment on Service Center Unpostable Master File (SCUPMF).

  2. CLOSURE TYPE: Category "C3" is generally an individual closure.

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

  4. AGING CRITERIA: Category "C3" ages 5 cycles from original unpostable cycle.

Examination

  1. PROCESSING AREA: All unpostable records in category "E2" are directly assigned to and closed by the Examination Function and must be worked on an expedite basis.

  2. CLOSURE TYPE: Category "E2" is generally an individual closure.

  3. CATEGORY "E2" CRITERIA (IMF/BMF):

    1. UPC 150 or UPC 350 and DOC-CD 47.

    2. Master File Code "S" is present with TC 300 and DOC-CD 47.

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

  4. AGING CRITERIA:AGING CRITERIA: Category "E2" ages 5 cycles after the original unpostable cycle..

Examination Changes
  1. PROCESSING AREA: All unpostable records in category "E1" are directly assigned to and closed by the Examination Function using IRM 4.4.35, AIMS Procedures and Processing - Unpostable Resolution instructions.

  2. CLOSURE TYPE: Category "E1" is generally an individual closure.

  3. The following table lists the category criteria for "E1" .

    CATEGORY "E1" CRITERIA (IMF/BMF/EPMF):
    1.
    • TC 30X and UPC is not 193 RC 0 or 494 R 0

    • TC 428 or 81X

    7. UPC 191 RC 0
    2. TC 421 DOC-CD 47 8.
    • UPC 313 RC 1 TC 300 and DOC-CD 47

    • UPC 314 RC 1

    • UPC 314 RC 3

    3.
    • UPC 144

    • UPC 380

    9.
    • UPC 342 RC 4 with DOC-CD 47, 51 or 54 and TC 340 or TC 341

    • UPC 342 RC 4 with DOC-CD 47 or 54 and TC 770

    4. UPC 160 RC 5 10. UPC 342 RC 4 MFT 52, DOC-CD 47, 51 or 54 and TC 290 OR 30X
    5. UPC 168 RC 0 TC 300 DOC-CD 47 11. UPC 361 MFT 13 and not DOC-CD 24, 34, 45, 48, 51, 52, 58 or 87
    6.
    • UPC 168

    • UPC 290 (not UPC 290 RC 9 with DOC-CD 19

    • UPC 192

    Note:

    DOC-CD is not 24, 34, 45, 48, 51, 52,58 or 87

    12. UPC 492 RC 3

  4. AGING CRITERIA: Category "E1" ages 10 cycles after the original unpostable cycle.

Examination Void Batch
  1. PROCESSING AREA: All unpostable records in category "E3" are directly assigned to Examination.

  2. CLOSURE TYPE: Category "E3" is systemically closed by GUF.

  3. CATEGORY "E3" CRITERIA (IMF/ BMF/ EPMF): TC 42X, 494,495, 560, 564, 576, 577, 595 or 936 or UPC 494 RC 0 and TC 30X.

  4. AGING CRITERIA: Category "E3" ages in 3 cycles from the original unpostable cycle.

Electronic Federal Tax Payment System (EFTPS)

  1. PROCESSING AREA:- All records in Category "G1" will be directly assigned to and closed by the Unpostable function using IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution , IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution, IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables and IRM 3.13.222. BMF Entity Unpostable Correction Procedures.

  2. CLOSURE TYPE: Category "G1" is generally an individual closure.

  3. 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

    6. Input Source Code P

  4. AGING CRITERIA: Category "G1" ages 3 cycles from original unpostable cycle.

PMF Generated Adjustments

  1. PROCESSING AREA: All unpostable records in category "P1" are directly assigned to and closed by the SP Unpostable function using instructions in IRM 3.12.179, Individual Master File (IMF) or Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "P1" is generally an individual closure.

  3. CATEGORY "P1" CRITERIA (PMF): TC 290 MFT 13 or 55 and block number of DLN is 590 through 599.

  4. AGING CRITERIA: Category "P1" ages 10 cycles from the original unpostable cycle.

Information Reporting Document Matching (IRDM) Generated Transactions
  1. PROCESSING AREA: All unpostable records in category "V6" are directly assigned to and closed by the SP Unpostable function using instructions in IRM 3.12.179, Individual Master File (IMF) or Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CATEGORY "V6" CRITERIA (IMF/ BMF/ CAWR): -

    1. UPC 345 RC 4 or UPC 345 RC 5 and DOC-CD 77 TC 925

    2. MFT 02 and tax class 3

    3. MFT 05 or MFT 06 and tax class 2

  3. CLOSURE TYPE: Category "V6" is systemically closed by GUF.

  4. AGING CRITERIA: Category "V6" ages 3 cycles from original unposted cycle.

Generated Transactions
  1. PROCESSING AREA: Unpostable records in category "V5" are directly assigned to and worked by the SP Unpostable function using IRM 3.12.179 Individual Master File (IMF) and Payment Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. Category "V5" is generally an individual closure.

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

    1. Generated transaction source document indicators with :
      "0" or "1" and TC is not 980 or 982

      Note:

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

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

    3. TC is 019, 120, 132, 140, 141, 142, or 922

      Note:

      Immediately elevate generated records appearing to be a program problem (Other than transaction codes listed) to the Campus Planning and Analysis Staff and/or Computer System Analysis (CSA), and for referral to headquarters if necessary.

    4. TC 599 with DAR-CLOSING-CODE 99

  4. AGING CRITERIA: Category "V5" ages 3 cycles from original unposted cycle.

Entity Control

  1. PROCESSING AREA: All unpostable records in Category "B1" are directly assigned Entity Control and worked by Input Correction Operations SP Unpostables using specific instructions in IRM 3.13.122, IMF Entity Control Unpostables or IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

  2. CLOSURE TYPE: Category "B1" is generally an individual closure.

  3. The following table lists the Category Criteria for "B1" :

    CATEGORY "B1" CRITERIA (IMF/BMF/EPMF):
    1. TC 023, 024, 058, 059, 06X 18. UPC 308 RC 8 TC not 150 and MFT is not 33, 34, 36, 37,44, 46, 60 or 67
    2. UPC 182, 341, 810 or 811 and the TC 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 19. UPC 313 RC 1 and TC 077
    3. TC 96X with MFT 00 and Tax period 000000 and not UPC 345 RC 1 20. UPC 323 RC 2, 3 or 5
    4. UPC 177, 307, 308, 343, 352, 355, 372, 429, 813, 842, or 880, or UPC 384 RC 1 21. UPC 326 RC 4
    5. TC 590 and Document Code (DOC-CD) is 90 22. UPC 329 RC 2 and MFT is 02, 05 or 06
    6. MFT is 33 and not UPC 329 RC 1 or 2 23. UPC 331 and RC 7 TC 150 with MFT 12 and DOC-CD 25
    7. UPC 301 and RC 1, 2, 3 or 4 and DOC-CD is 05, 06, 08, 09, 29 or 59 and TC is not 96X or 98X 24. UPC 331 RC 6
    8. UPC 302 and DOC-CD is 80 and Document Locator Number (DLN) block number is not 990–999 25. UPC 338 TC 150 and DOC-CD 07
    9. UPC 302 RC 2 and DLN block number is not 990-999 26. UPC 338 RC 5
    10. UPC 303 DOC-CD 35, 36, or 39 and MFT is 01 or 10 27. UPC 339 RC 1 TC 061, 066, 074, 076, 078, 090, 091, 096, 100, 101, 102 or 103
    11. UPC 307 and MFT is 33, 34, 37, 44 or 67 and TC is not 59X 28. UPC 339 RC 2 and TC 063, 064, 070, 084, 086, 093 and 094
    12. UPC 307 and MFT is 33, 34, 37, 44 or 67 and TC is 59X and DAR-CLOSING-CODE 14 29. UPC 353 TC 150 and MFT 67
    13. UPC 307 and TC 150 DOC-CD is 16 and MFT 02 (not RC 5) 30. UPC 366
    14. UPC 307 RC 1 TC 150 with DOC-CD 07 and MFT 02 31. UPC 429 RC 2, 3 or 4
    15. UPC 307 RC 6 and Assessment Statute Expiration Date (ASED) date is greater than or equal to the current date by one year 32. UPC 432 RC 1
    16. UPC 308 RC 4 TC 150 AND MFT is not 33, 34, 36, 37 ,44, 46, 60 or 67 33. UPC 498 RC 1 or 2
    17. UPC 308 RC 5 TC not 370 or 650 and MFT is not 33, 34, 36, 37, 44, 46, 60 or 67 34. UPC 801 TC 121 - 123 or 125

  4. AGING CRITERIA: Category "B1" ages 10 cycles from original unpostable cycle.

Exempt Organization
  1. PROCESSING AREA: All unpostable records in Category "B3" are directly assigned to Exempt Organization and worked by Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.278, Exempt Organization Unpostable Resolution.

  2. CLOSURE TYPE: Category "B3" is generally an individual closure.

  3. The following table lists the Category Criteria for "B3" :

    CATEGORY "B3" CRITERIA (IMF/BMF/EPMF):
    1. TC 971 DAR-DOC-SECT-DATA is 341-345 or 349-353 15. UPC 329 RC 1 or 2 MFT 33, 34, 36, 37, 44, 50, 60, 67
    2. MFT 46 and DOC-CD 61. 62. 72. 74, 75 or 88 16. UPC 332 RC 9
    3. MFT 46 and DOC-CD 61, 62, 72, 74, 75 or 88 17. UPC 336 RC 5 TC 971/290/291/30/301
    4. MFT 47 or 49 18. UPC 342 RC 9 TC 290
    5. MFT 74 and DOC-CD 31, 32 or 37 19. UPC 359 RC 7 MFT 67 and TC 971
    6.
    • UPC 342 (not UPC 342 RC 4)

    • UPC 351

    • UPC 355

    • UPC 356

    • UPC 357

    • UPC 358

    • UPC 359

    • UPC 363

    • UPC 365

    • UPC 366

    • UPC 369

    • UPC 370

    • UPC 371

    • UPC 372

    • UPC 373

    • UPC 379

    • UPC 382

    20. UPC 363 RC 2 MFT 01,10,34 or 67 and TC 150
    7. UPC 302 RC 1 MFT 53 and DOC-CD 73 21. UPC 363 RC 5 MFT 67, TC 150 and DOC-CD 92 or 93
    8. UPC 303 RC 3 MFT 53 and DOC-CD 73 22. UPC 363 RC 6 MFT 46 or 76, TC 150 and DOC-CD 74
    9. UPC 307 RC 1 MFT 53 and DOC-CD 73 23. UPC 363 RC 8 MFT 34 and TC 150
    10. UPC 308 RC 3 TC 150 MFT 49 and DOC-CD 62 24. UPC 363 RC 9 MFT 46, DOC-CD 88 and TC 150
    11. UPC 308 RC 4, 5, 8 or 9 and MFT 33, 34, 36, 37, 44, 46, 60 or 70 25.
    • UPC 383 RC 1 (not MFT 67)

    • UPC 383 RC 2 or 3 MFT 67, TC to Notice Review 150 , DOC-CD 90 and tax class 4

    • UPC 383 RC 4 MFT 67 and TC 620

    12. UPC 313 RC 1 TC 023, 024, 071, 072, 073 or 075 26. UPC 429 RC 1 MFT 53 and DOC-CD 73
    13. UPC 323 RC 2 TC 023 or 024 27. UPC 490 RC 1 MFT 34 and DOC-CD 73
    14. UPC 323 RC 3 TC 07X 28. UPC 498 RC 6 and TC 011

  4. AGING CRITERIA: Category "B3" ages 10 cycles from original unpostable cycle.

Employee Plan Master File (EPMF)
  1. PROCESSING AREA: All unpostable records in Category "B4" are directly assigned to Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.166, EPMF Unpostables.

  2. CLOSURE TYPE: Category "B4" is generally an individual closure.

  3. CATEGORY "B4" CRITERIA (EPMF):

    1. UPC 801, 802, 803, 806, 808, 810, 811, 812, 813, 815, 823, 824, 832, 836, 838, 839, 840, 842, 843, 844, 845, 847, 848, 849, 851, 852, 853, 854, 869, 877 and MFT 74

    2. UPC 498 RC 2 MFT 74

    3. DOC-CD 35 or 52, MFT 76 and TC 019 or 150

  4. AGING CRITERIA: Category "B4" ages 10 cycles from the original unpostable cycle.

Entity Control - Form 1120S, Form 1065 or Form 1041
  1. PROCESSING AREA: All unpostable records in Category "B5" are directly assigned to Entity Control and worked by Input Correction Operations SP Unpostables using specific instructions in IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

  2. CLOSURE TYPE: Category "B5" is generally an individual closure.

  3. CATEGORY "B5" CRITERIA (BMF):

    1. UPC 307 RC 5 MFT 02, DOC-CD 16

    2. UPC 307 RC 5 MFT 06, DOC-CD 65, 67 or 68

    3. UPC 307 RC 6 MFT 02 DOC-CD 23

    4. UPC 310

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

    6. UPC 332 RC 2 or RC 3

  4. AGING CRITERIA: Category "B5" ages 15 cycles from the original unpostable cycle.

Exempt Organization E-Post Filings
  1. PROCESSING AREA: All unpostable records in Category "B6" are directly assigned to EO and worked by Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.278, Exempt Organization Unpostable Resolution.

  2. CLOSURE TYPE: Category "B6" is generally an individual closure.

  3. CATEGORY "B6" CRITERIA: Meets "B6" category criteria but contains DLN with FLC 92 or 93.

  4. AGING CRITERIA: Category "B6" ages 10 cycles from original unpostable cycle.

Combined Annual Wage Reporting (CAWR)

  1. PROCESSING AREA: All unpostable records in Category "V8" are directly assigned to Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "V8" is generally an individual closure.

  3. CATEGORY "V8" CRITERIA:

    1. TC 980 or 982

    2. UPC 301 RC 1 and TC 98X

    3. UPC 303 RC 1 and TC 98X

    4. UPC 312 RC 2 and TC 98X

  4. AGING CRITERIA: Category "V8" ages fifteen cycles from the cycle the case was added to the GUF data base.

Credit Transfers and Bad Checks

  1. PROCESSING AREA: All unpostable records in category "L7" are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "L7" is generally an individual closure.

  3. CATEGORY "L7" CRITERIA (IMF/ BMF):

    1. UPC 138 RC 4 TC 848 and DOC-CD 48

    2. UPC 159 RC 0

    3. UPC 171 RC 3

    4. UPC 196 RC 1

    5. DOC-CD 24,34,45,48,58 or 87

    6. UPC 309 RC 1

  4. AGING CRITERIA: Category "L7" ages 10 cycles from original unpostable cycle.

Credit Interest Return Transactions

  1. PROCESSING AREA: All unpostable records in Category "C5" are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "C5" is generally an individual closure.

  3. CATEGORY "C5" CRITERIA (IMF/BMF): A return (TC 150 with MFT 02, 05, 30, 33 and 34) and the Interest Reduction Overpayment Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the interest penalty date plus 25 is prior to the current date.

  4. AGING CRITERIA: Category "C5" ages 5 cycles from the original unpostable cycle.

Adjustment Close Batch

  1. PROCESSING AREA: All records in category "D3" will be directly assigned to and closed by the Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "D3" is generally an individual closure.

  3. CATEGORY "D3" CRITERIA (IMF/ BMF/PMF):

    1. TC 470, 471 or 472

    2. UPC 141 RC 0

    3. UPC 171 RC 3 not TC 670

    4. UPC 317 RC 4

    5. UPC 322 RC 3

  4. AGING CRITERIA: Category "D3" ages 3 cycles from the original unpostable cycle.

Reject Batch Transactions
  1. PROCESSING AREA: All unpostable records in Category "R1" are directly assigned to Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution.

  2. CLOSURE TYPE: Category "R1" is generally an individual closure.

  3. CATEGORY "R1" CRITERIA (IMF/ BMF/ EPMF):

    1. UPC 164 RC 1

    2. UPC 164 RC 3

    3. UPC 164 RC 5 and TC 150

  4. AGING CRITERIA: Category "R1" ages 3 cycles from original unpostable cycle.

Batch Void with Document
  1. PROCESSING AREA: All unpostable records in category "V1" are directly assigned to Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostables.

  2. CLOSURE TYPE: Category "V1" is systemically closed by GUF (Integrated Data Retrieval System (IDRS) employee number must be present).

  3. The following table lists the Category Criteria for "V1"

    CATEGORY "V1" CRITERIA (IMF/ BMF/ EPMF)
    1. TC 011, 012, 020, 022, 488, 489, 984 or 986 7. UPC 302 and the DOC-CD 81
    2. TC 96X MFT 00 and tax period 000000 8. UPC 306 TC 29X
    3. DOC-CD 80 and Block Number of DLN is 990–999 9. UPC 313 TC 052 and Doc Code 63
    4. UPC 130 RC 1 TC 011, 013, 040 or 041 and DOC-CD 63 10. UPC 373, 379, 382 or 805
    5.
    • UPC 145, 345 and not TC 150 or TC 96X and Primary TC Pre-journalized (PJ) amount is zero.

      • UPC 349, 351, 357, 358, 370, 371, 850, 852, or 854,

    11. UPC 806 and TC 151
    6. UPC 185 or 346 and TC 930 12. UPC 853 TC is not 150, 154, 155, or 460

  4. AGING CRITERIA: Category "V1" ages 3 cycles from original unpostable cycle.

Batch Void No Document
  1. PROCESSING AREA: All records in category "V3" are directly assigned to Input Correction Operations SP Unpostables using specific instructions in IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostables.

  2. CLOSURE TYPE: All "V3" is systemically closed by GUF (Integrated Data Retrieval System (IDRS) employee number must be present).

  3. CATEGORY V3 CRITERIA (IMF/ BMF/ EPMF):

    1. UPC 151, 197, 301, 347, 701 or 801 and DOC-DC 14, 49, 63, 64, 77, 78, 79, 80 or 81 and TC is not 150 or 460

    2. UPC 390 RC 1.

    3. UPC 302, 802, 815

    4. UPC 430 TC 016

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

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

    7. TC 59X and DAR-CLOSING-CODE is not 014

    8. UPC 840, 844 or 845.

  4. AGING CRITERIA: Category "V3" ages 3 cycles from original unpostable cycle.

Name Control Files

  1. PROCESSING AREA: All unpostable records in category "F1" are directly assigned to and closed by the Input Correction Operations SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

  2. CLOSURE TYPE: Category "F1" is generally an individual closure.

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

    1. UPC 152, 153

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

    3. UPC 303 and DOC-CD is not 80 and Block Number of DLN is not 990–999

    4. UPC 503

    5. UPC 803

  4. AGING CRITERIA:

    1. IMF/BMF/EPMF Category "F1" ages 5 cycles from the original unpostable cycle.

    2. PMF Category "F1" ages 15 cycles from the original unpostable cycle.

Files Unpostables
  1. PROCESSING AREA: All unpostable records in category "F3" will be directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "F3" is generally an individual closure.

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

    1. UPC 151, 166, 301 or 801 and TC is not 460 and DOC-CD is not 14, 49, 63, 64, 77, 78, 79, 80 or 81

    2. UPC 164 RC 2

    3. UPC 395 RC 5

    4. UPC 501

  4. AGING CRITERIA:

    1. IMF/BMF/EPMF Category "F3" ages 5 cycles from the original unpostable cycle.

    2. PMF Category "F3" ages 15 cycles from the original unpostable cycle.

Retention Register Micro

  1. PROCESSING AREA: All unpostable records in category "W5" are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution..

  2. CLOSURE TYPE: Category "W5" is generally an individual closure.

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

  4. AGING CRITERIA: Category "W5" ages 10 cycles from the original unpostable cycle.

All Other with Documents

  1. PROCESSING AREA: Some records in category "L5" are directly assigned and worked by Input Correction Operations SP Unpostables using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution..

  2. CLOSURE TYPE: Category "L5" is generally an individual closure.

  3. The following table contains category "L5" criteria:

    CATEGORY "L5" CRITERIA (IMF/ BMF/ EPMF)
    1. TC 150, 154, 155, 430, 460, or 620 14. UPC 304 RC 0 MFT 17 DOC-CD 40 and not TC 150
    2.
    • DOC-CD 18, 51, 52, or 54

    • DOC-CD 17 not TC 670

    15. UPC 304 RC 6 MFT 14 DOC-CD 49 and not TC 150
    3. UPC 172, UPC 354, UPC 362, 364 or UPC 366 16. UPC 304 RC 9 MFT 43 TC 640 DOC-CD 17 or 19 and tax class is 4.
    4. UPC 808, UPC 877 17. UPC 304 RC 9 MFT 79 tax class 4
    5. UPC 148 RC 9 TC 150 MFT 30 tax class 2 18. UPC 311 RC 6 TC 971
    6. UPC 157 RC 2 19. UPC 315 RC 8 TC 290 MFT 13 DOC-CD 54 tax class 3
    7. UPC 165 RC 3 TC 290 MFT 55 DOC-CD 54 and tax class 2 20. UPC 315 RC 9
    8. UPC 169 MFT 55 21. UPC 328 RC 4 TC 290
    9. UPC 193 RC 1 TC 290 22. UPC 328 RC 6
    10.
    • UPC 195 RC 1

    • UPC 195 RC 2

    23. UPC 329 RC 5 TC 610, 640 or 670
    11. UPC 198 RC 2 TC 610 24. UPC 329 RC 6 TC 150 MFT 01 or 14
    12. UPC 290 RC 3 25. UPC 491 RC 4
    13. UPC 299 RC 9 26. UPC 498 RC 4 TC 150

  4. AGING CRITERIA: Category "L5" ages 10 cycles from original unpostable cycle.

All Other/No Documents
  1. PROCESSING AREA: All records in Category "L3" are directly assigned and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "L3" cases are generally INDIVIDUAL closures.

  3. CATEGORY "L3" CRITERIA (IMF/ BMF/ EPMF):All other unpostable records not included in any other category and does not need a document.

  4. AGING CRITERIA: Category "L3" ages 10 cycles from the original unpostable cycle.

With-Remittance ISRP / Lock Box (LB) Prior Year and Repeats

  1. PROCESSING AREA: Category "Y2" cases are directly assigned to and closed by the SP unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "Y2" cases are generally INDIVIDUAL closures

  3. The following table lists the Category Criteria for "Y2"

    CATEGORY "Y2" CRITERIA (IMF/ BMF):
    1. TC 150 and
    • DLN is not equal to the current year

    • MF System ID is IMF

    • Remittance (ISRP/RPS) Return Indicator is "S"

    5. TC 610 and is not UPC 198 RC 2
    2. TC 150 and
    • DLN is not equal to the current year

    • MF System ID is BMF

    • Remittance (ISRP/RPS) Return Indicator is "2"

    6. TC 610 DOC-CD not 24,34,45,48,58 or 87 and:
    • Unpostable classification code is 2 or 3 or

    • DLN year is not equal to the current year or

    3. TC 150 and
    • Unpostable classification code is 2 (corrected) or 3 (reclassified)

    • MF System ID is IMF

    • Remittance (ISRP/RPS) Return Indicator is "S"

    7. TC 610
    • DOC-CD not 24,34,45,48,58 or 87 and:

    • DLN year is not equal to the current year and

    • Not UPC 198 RC 2 or

    • Not UPC 329 RC 5

    4. TC 150 and
    • Unpostable Classification Code is Corrected or Reclassified

    • MF System ID is BMF

    • Remittance (ISRP/RPS) Return Indicator is "2"

    8. UPC 140 or UPC 399 and
    • DLN year is not equal to the current year or

    • Unpostable classification code is 2 or 3

  4. AGING CRITERIA: Category "Y2" ages 5 cycles from the original unpostable cycle.

With-Remittance (ISRP/RPS) Batch
  1. PROCESSING AREA: Category "Y1" cases are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution..

  2. CLOSURE TYPE:

    1. Category "Y1" is generally an individual closure.

    2. Category "Y1" containing UPC 140 or UPC 399 are systemically closed to correct the name control or tax period by GUF when the With-Remittance (ISRP/RPS) TC 150 finds a matching TIN and remittance TC 610 .

  3. CATEGORY Y1 CRITERIA (IMF/ BMF):

    1. TC 150 containing a With-Remittance (ISRP/RPS) indicator

    2. TC 610 is not UPC 198 RC 2 or UPC 329 RC 5

    3. TC 610 and DOC-CD is not 24, 34, 45, 48, 58, or 87

    4. UPC 140

    5. UPC 399

  4. AGING CRITERIA:

    • Category "Y1" TC 150 ages 5 cycles from the original unpostable cycle.

    • Category "Y1" TC 610 ages 10 cycles from the original unpostable cycle.

Documents and Transcripts

  1. PROCESSING AREA: All unpostable records in category "W3" are directly assigned to and closed by the SP Unpostable function using IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolutions.

  2. TYPE CLOSURE: Category "W3" unpostable cases are INDIVIDUAL closures.

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

  4. AGING CRITERIA: Category "W3" ages 10 cycles from the original unpostable cycle.

Records with Transcripts
  1. PROCESSING AREA: All records in category "W1" are directly assigned to and closed by the SP Unpostable function IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolutions..

  2. CLOSURE TYPE: Category "W1" is generally an individual closure.

  3. CATEGORY "W1" CRITERIA (BMF): UPC 305 and transaction code 620.

  4. AGING CRITERIA: Category "W1" ages 10 cycles from the original unpostable cycle.

Foreign Operations (International)

  1. PROCESSING AREA: All unpostable records in category "L1" are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

  2. CLOSURE TYPE: Category "L1" is generally an individual closure.

  3. CATEGORY "L1" CRITERIA (IMF/ BMF) is as follows FLC begins with 66, 98, 20 21, 60 or 78

  4. AGING CRITERIA: Category "L1" ages 15 cycles from the original unpostable cycle.

Foreign Account Tax Compliance Act (FATCA)
  1. PROCESSING AREA: All records in category "H1" are directly assigned to Large Business and International.

  2. CLOSURE TYPE: Category "H1" s systemically closed by GUF.

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

  4. AGING CRITERIA: This category ages in 15 cycles.

Centralized Authorization File (CAF)

  1. PROCESSING AREA: All Category "V7" cases are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179 Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution..

  2. CLOSURE TYPE: Category "V7" is systemically closed by GUF.

  3. The following table contains the Category "V7" criteria:

    CATEGORY "V7" CRITERIA (IMF/ BMF/ EPMF):
    1. TC 96X and does not contain MFT "00" or tax period "000000" 3. UPC 313 RC 1 TC 96X
    2. UPC 301 RC 1 TC 96X 4. UPC 324 RC 1 TC 960, 961 or 962

  4. AGING CRITERIA: Category "V7" ages 10 cycles from original unpostable cycle.

General Unpostable Framework (GUF) OFP Information

  1. Organization, function, program (OFP) codes are used for reporting work closed by Submission Processing tax examiners with the following two methods:

    1. MASS closures

    2. Individual closures

  2. Work Planning and Control (WP&C) OFP codes are used to prepare the business operating divisions work plans/work schedules.

  3. The receiving campus operation determines the Unpostable Program and Function using the Work Performance and Control reporting system guidelines.

    Note:

    For additional information on OFP codes, see IRM 3.30.20, Organization, Function and Program Codes.

  4. The following table lists relevant function codes:

    Function Code Function Title Function Abbreviation
    290 Unpostables Resolution UNP RES
    390 Entity Control ENT CONT

  5. The following table lists the parent program codes:

    Program Code Program Name Program Name Abbreviation
    13160 EO Combined EO COMB
    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 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

  6. For information on recovering volumes and completing the Work Planning and Control (WP&C) Report with the correlating OFP codes, see IRM 3.12.32.20.20, GUF 53-43 Weekly Resource and Inventory Report for OFP .

Unpostable Management Inventory Guidelines

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

    1. Operations Branch loads unpostable cases. The cases are placed in Unpostable, Criminal Investigation, Appeals, Exam, RICS/RIVO, Statute, Entity and LB&I 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. Keep inventories to a manageable level. Headquarters and campus use the weekly Submission Processing Miscellaneous Inventory Report to manage inventories. (e.g., Unpostable Inventories, Unpostable Receipts, etc.) For more information refer to IRM 3.30.124.5.2.4, Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Unpostables.

    1. Work total aged unpostable cases as quickly as possible. Do not exceed 20 percent (Per Function and Master File) of the ending inventory. The Unpostable Workload report contains the percentage of aged ending inventory. For more information refer to IRM 3.12.32.20.19, GUF 53-41 Unpostable Workload Report.

    2. Do not allow unworkable and workable inventory levels (excluding bankruptcies) and cycle closures to exceed a 21-calendar day processing cycle. During conditions of backlogs, give high priority to processing unpostables related to refunds and payments on accounts where returns have previously posted and therefore are possibly in a balance due condition.

    3. Do not allow repeat unpostables to exceed 10 percent of the current week’s receipts per Master File (i.e., BMF, IMF, EPMF, etc.). The Unpostable Repeats History Summary contains the total reports for functional areas. For more information refer to IRM 3.12.32.20.9, GUF 15-41 Unpostable Repeats History Summary report.

    4. Issue case correspondence within ten days of determining contact is needed.

  3. If a function or campus 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 is considered unmanageable.

  4. Take stringent management measures to bring percentages back to manageable levels. Follow the criteria below when working unpostables to help in maintain these levels:

    1. Give higher priority to refund and payment processing, including Electronic Federal Tax Payment System (EFTPS) , over other unpostables. After the return due date, give refund returns 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, Manual Refunds , for refund information.

    2. Expedite re-input of Nullified Unpostables. Do not shelve re-input returns.

    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. Conduct a percent review on all repeat unpostables for each Master File.

    6. Maintain adequate staffing and terminals.

    7. Headquarters monitoring contact campus when a category is 15 cycles aged.

Accessing the Generalized Unpostable Framework (GUF)

  1. Employees must be granted authorization to IDRS before adding access to GUF command codes.

    Caution:

    GUF command codes can change taxpayer accounts. Approving officials are to ensure the employee is properly authorized, prior to granting access.

  2. 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.

    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.

Overview of GUF Command Codes, Definers and Status Codes

  1. GUF command codes apply to BMF, CAWR, EPMF, IMF and PMF unpostables. Use GUF command codes to reassign, display, suspend, correct (close), research and review unpostable cases.

  2. GUF definers and definer-modifiers identify which specific action is to be taken by each command code. Use GUF CC definer as a modifier of the related command code further modify the related command code.

  3. GUF command codes display status code and status date.

    • The status code identifies the action taken of the unpostable case.

    • The status date identifies the latest action taken on the unpostable case status.

  4. GUF command codes and status codes establish and maintain case control of all unpostable records on the Service Center Unpostable Master File (SCUPMF).

  5. The following table lists the available GUF command codes and the definition of each:

    GUF Command Codes Definition
    UPTIN Use to display all open and closed unpostable cases for a specific TIN.

    Note:

    UPTIN displays closed unpostables 90 days.

    UPASG Use to reassign individual or groups of unpostable cases.
    UPDIS Use to display a specific unpostable record.
    UPRES Response screen from UPDIS. Use to resolve a specific unpostable record.
    UPCAS Use to request:
    • Return or unpostable document

    • Microfilm Replacement System (MRS) transcript of the unpostable record.

    • Place or update a case in suspense status.

    • Add History/Remarks to the UPTIN record including information to aid in the resolution of the unpostable condition.

    UPREV Use to re-open a closed case before it is removed from the SCUPMF.
    UPBAT Use to close a large volume of unpostable cases.

  6. Weekly and daily case assignment lists result from a valid CC UPASG input.

  7. 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. 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.

  8. 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.

  9. 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.

  10. CC UPCAS is used to:

    1. 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 displays error messages 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.

  11. 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.

  12. 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. 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.

  2. 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.

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

Command Codes Definers and Definer-Modifiers

  1. The following table lists the valid unpostable command code definers and definer-modifiers:

    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 first request is 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 Changes IMF name control and/or name line at master file and/or Error Delay Code.
    UPRES "6" BLANK Changes BMF any combination of NC, TIN, TC, MFT, tax period, transaction date, TIN prefix. Error delay code. Attempt to repost to master file

    Exception:

    CAWR BMF case, attempts to match at BMF)


    CCC "O" to TC 150
    MFT 02, 05, 33 and 34 allows the input of the following: CCC:
    • "3"

    • "5"

    • "6"

    • "A"

    • "F"

    • "G"

    • "U"

    • "R"

    • "Y"

    • "L"

    • "W"

    Note:

    "L" & "W" is for transaction code 150 and 620 only).

    UPRES "6" BLANK Changes CAWR TIN and/or name control. Attempt to match at BMF.
    UPRES "6" BLANK Changes EPMF NC, TIN, plan number, plan period. Attempt to repost to master file. Allows for the input of CCC "S" .
    UPRES "6" BLANK Changes IMF any combination of name line, TIN, MFT, tax period, spouses SSN, Error Delay Code, TC, 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"

    • "Z"

    Note:

    CCC can be input for TC 150 only. GUF validates all TIN and NC corrections through NAP.

    UPRES "6" BLANK Changes PMF TIN, TIN type, and/or name control.
    UPRES "6" "B" Changes all TIN, TIN type, and/or name control. 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 TC 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 90 days) unpostables.

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 or STATUS DATE of an unpostable record.

  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., referred case or follow up action required before closure of the case)
    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.

Case Assignment

  1. The following table describes the format of assignment and the required access needed to resolve unpostable cases:

    Campus/area assigned (Office Identifier Number): XX00000000 Employee must have campus jurisdiction of the same campus of the unpostable assignment.
    Unit assigned: XXXXX00000 Employee must have campus jurisdiction and be assigned to the same IDRS unit of the unpostable assignment.
    Individually assigned: XXXXXXXXXX Employee must have the same IDRS employee number as the unpostable assignment.

    Note:

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

Types of Unpostable Case Closures

  1. There are four types of unpostable case closures:

    1. AUTO (AUTO-VOID/AUTO REJECT) - Cases closed automatically by the GUF system. Applies to all unpostable functions. There are unpostable category codes which do 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 following chart lists each valid Unpostable Resolution Code (URC) and a description for each:

    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.
    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.
    URC "3" Used for auto-closures of With-Remittance (ISRP/RPS) documents due to a tax period change.

    Exception:

    Only used during GUF 13 processing.

    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 only accepts 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.

Automatic Closures by the GUF System

  1. GUF automatically closes specific cases based on certain conditions using URC"D" , "1" , "2" , "3" , "6" , or "8" without tax examiner involvement.

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

    1. Categories "A1" , "A2" , "C1" , "C2" , "C3" , "E2" , or "Z1"

    2. DOC-CD "51"

    3. Employee number 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 criteria "E1" with TC is 30X

    5. IDRS Employee number is blank and the resolution is URC "2"

  3. Purged unpostable cases.

URC 0 Auto-Closure

  1. GUF auto closes the following unpostable conditions with URC "0"

    • UPC 126 RC 1

    • UPC 329 RC 4

    • UPC 490 RC 4

URC D Auto-Closure

  1. GUF auto closes the following unpostable conditions with URC "D" (Void —No Further Action).

    1. UNPOSTABLE RESOLUTION CODE "D" AUTO-VOIDED
      1. DOC-CD 69 with:
      • UPC 001 or

      • UPC 003

      15. UPC 303 RC 1 and DOC-CD is 78, 14 or 49
      2.
      • UPC 128

      • UPC 129

      16. UPC 313 RC 1 and
      • TC 073 or

      • TC 075

      3. UPC 130 RC 1 and
      • TC 011

      • TC 013

      • TC 040

      • TC 041 or

      • DOC-CD 63

      17. UPC 319 RC 1
      • TC 96X or

      • DOC-CD 63

      4. UPC 147 RC 4 18. UPC 328 RC 6 MFT 79 and tax class 4
      5. UPC 168 RC 0 with DOC-CD 77 and
      • TC 494 or

      • TC 495

      19. UPC 330 RC 9
      6. UPC 186 RC 0 with any one of the following:
      • TC 140

      • TC 141

      • TC 142

      • TC 474

      • TC 475 or

      • TC 59X

      20. UPC 383 RC 5
      7. UPC 188 RC 0 TC 599 21. UPC 390 RC 1 or RC 9 and not DOC-CD 51
      8. UPC 194 RC 3 22. UPC 430 RC 1
      9. UPC 197 RC 0 with DOC-CD 14, 77 or 79 23. TC 96X and
      • UPC 801

      • UPC 803

      • UPC 812 or

      • UPC 877

      10. DOC-CD 77, not TC 460 and
      • UPC 301 or

      • UPC 303

      24.
      • UPC 802

      • UPC 804

      • UPC 845

      11. UPC 301 DOC-CD 78 25.
      • UPC 812 and TC 930

      12. UPC 303 RC 1 DOC-CD 78, 14 or 49 26. UPC 869 MFT 74 and TC 150
      13. TC 59X and one of the following:
      • UPC 304

      • UPC 307 RC 1

      • UPC 329 RC 1

      • UPC 341 RC 1

      • UPC 823

      • UPC 853

      27. Primary Transaction PJ amount is equal to zero and
      • TC 922

      • TC 59X and not UPC 347 RC 1 with DOC-CD 14 and DAR-CLOSING -CD 00-04, 06, 10-14, 17-20, 54 or 99

      • UPC 313 RC 1 TC 073 or TC 075

      • UPC 319 RC 1 TC 96X or DOC-CD 63

      • UPC 159

      • UPC 183

      • UPC 185

      • UPC 186

      • UPC 188

      • UPC 193

      • UPC 197

      • UPC 290

      • UPC 308

      • UPC 309

      • UPC 311

      • UPC 329

      • UPC 333

      • UPC 340

      • UPC 347

      • UPC 366

      • UPC 811

      • UPC 823 or

      • UPC 824

      14. UPC 312 RC 1 28. UPC 347 RC 1 and
      • TC 582 or

      • TC 583

URC 1 Auto-Closures

  1. GUF auto closes the following unpostable conditions with URC "1" (Auto Re-input):

    • UPC 197 RC 6, or 7 and not MFT 29

    • UPC 197 RC 8

    • UPC 138 RC 2 TC is 740/841

    • UPC 316 RC 2 TC is 740/841

    • UPC 316 RC 1 TC 840 and DOC-CD 45

    • UPC 316 RC 1 TC 841

    • UPC 494 RC 1 TC 370, MFT 01, Doc Code 41/45

URC 2 Auto-Closures

  1. GUF auto closes the following unpostable conditions with URC "2" (Void to originator):

    1. UNPOSTABLE RESOLUTION CODE "2" - AUTO-VOID TO PREPARER
      UPC 132
      UPC 133 RC 1
      UPC 134 RC 2, 3, 5
      UPC 139 RC 0 or 1
      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, 2, 6, 7, 8, and 9
      UPC 168 and TC is 96X
      UPC 169 RC 0, 2, 3 , 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 or 2
      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 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, 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 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 "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 RC 0 and UPC 303 RC 1 unpostables will be auto-closed with URC "6" , to change the placement of the two alpha characters in the name control as the check digits.

  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 145 RC 0 TC 150
      UPC 148 RC 0, 1, 2, 3, 6, 7 and 9
      UPC 164 RC 1, 3, 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, or 3
      UPC 293 RC 8 and TC is 150 or 430
      UPC 294 RC 1
      UPC 295 RC 1
      UPC 299 RC 0, 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 2020 purged unpostables to 2021 format, ECC-MTB will send the transactions back to GUF so they can be associated with the database information. Reformatted unpostables are only identified on the corresponding Master File Unpostable Inventory reports as follows:

    1. IMF UPC 296

    2. BMF UPC 398

    3. EPMF UPC 890

    Exception:

    ECC-MTB will send PMF documents back with the same unpostable code originally issued.

  3. GUF 11-41 contains data for returned purged unpostable records that do not match the GUF database. For more information on the GUF 11-41, see IRM 3.12.32.20.4, GUF 11-41 No Match Purge List.

Nullify Area Codes

  1. Input a nullify area code whenever a URC 1, 2, or 8 is used to close an unpostable.

    Caution:

    An error message displays when a nullify area is not entered.

  2. GUF generates a nullification listing for each nullify area code used. For more information on nullification lists, see IRM 3.12.32.20.25, GUF 55-46 Nullified Distribution Listing Summary and GUF 55-47 Nullified Distribution Listing.

  3. Use nullify area code "02" when cases are input by Returns Analysis or Code and Edit area – Accounts Management.

  4. Enter the nullify area code on Line 2 in positions 6 and 7 on the CC UPRES screen.

Nullify Area Codes URC 1 and URC D

  1. The following table lists the area which will receive the unpostable by the nullify 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 Electronic Federal Tax Payment 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

Nullify Area Codes 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.

  2. The employee number displayed on a closed UPTIN record is either the originator of the transaction, or the IDRS control number GUF assigned to the record based on the nullify area code used when the cased was closed. This number is used to open a control base on IDRS.

  3. When a control base cannot be established, GUF systemically closes and assigns nullify area code “11” or “13”.

  4. The following chart contains the functional areas and associated nullify area codes for URC "2" closures. If the range is not found in the chart, see IRM 3.12.32.14.2(5) for additional resolution instructions or information.

    Exception:

    An Integrated Data Retrieval System (IDRS) control base does not open when the originator’s IDRS number is not a significant number, 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.

    1. Use the first five digits of the IDRS employee number to identify the correct nullify area code necessary to assign a control base.

    2. The first two digits of the IDRS number is known as the office identifier. Office Identifiers listed as “01-10”, is valid for all campuses.

    3. The third, fourth and fifth digits of the IDRS number is known as the unit range assignment.

    4. The sixth through tenth digits of the IDRS number are used as the identifier of the individual assigned to that unit.

    5. If the range assignment overlaps within other range assignments, use the specific range assignment.

      Example:

      The IDRS employee number on the open UPTIN is XX367XXXXX. Nullify area "02" range assignment is 300 - 499 for Account Management Operations. The chart contains another range assignment reflecting range 365 - 369 for Statutes with nullify area code "04" . In order to ensure the proper control base is open to the correct nullify area code. Use the range assignment closest to the originator’s office identifier and unit range assignment, using NULL CODE "04" would be correct.

    6. If the smaller range assignments overlap use the IDRS Unit and Unit Security Representative (USR) Database (IUUD) to locate the appropriate Business Division/function or Receiving Area IUUD Database

      Example:

      Unpostable IDRS Range assignment is 270 - 279 with nullify area "10" . ERS/Rejects range assignment is 250 - 279 with nullify area "49" using the incorrect range assignment will open an invalid control base to the Default unit number. Use the IUUD application to determine the active Business Organization and Office description to determine which nullify area to use.

    .

    Caution:

    It is imperative the correct nullify area code is used, otherwise a control base may open to the wrong area or not open at all and can cause Barred Assessments/Barred Statute cases.

    Office Identifier Range assignment number Nullify area code Business/Division/Function Receiving area Function location Default unit number
    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 and AMRH (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
    01-10 850-858 17 CI Refund Crimes Criminal Investigation Campus 859
    01-05 605-649 05 Examination Operations Examination/Service Ctr Campus 649
    06 650-698 55 Compliance Compliance ASFR WI/AUSC Campus 799
    10 650-698 54 Compliance Compliance ASFR WI/FSC Campus 799
    01, 02, 04,05, 07-09 650-699 03 Collections (Compliance Services) Collection/Service Ctr Campus 699
    03 669-675, 760-779 53 Case Processing Operations CAWR (Compliance Services SBSE) Centralized Case Processing Campus 779
    01-05
    07-09
    670-679 15 Collection Operations (Compliance Services SBSE) CAWR/FUTA Campus 679
    05 760-777 53 Case Processing Operations (Compliance Services SBSE) Centralized Case Processing Campus 777
    05 778-799 58 Centralized Insolvency Operations (Compliance Services) Centralized Insolvency Campus 798
    02, 03, 05 700-759 33 ACS Operations (Compliance Services) ACS/SC Campus 739
    01, 04, 06-10 700-779 33 ACS Operations (Compliance Services) ACS/SC Campus 739
    01-02 830 -849 16 AUR Operations (Compliance Services) AUR Campus 849
    04-10 800 - 849 16 AUR Operations (Compliance Services) AUR Campus 849
    01 940-963 52 Compliance Compliance ASFR SBSE/BSC Campus 964
    06-10 605-649 56 W&I RICS W&I RICS SC Campus 649
    11 730-898 20 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 HQ W&I RICS Area Office 819
    14 810-888 56 W&I RICS/RIVO 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
    21-27 800-898 20 SBSE HQ/AO SBSE HQ Area Office 899
    40 100-899 47 Tax Exempt and Government Entities TE/GE Area Office 899
    50 100-899 20 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 20 Appeals Appeals Area Office 899
    79 100-899 07 Privacy, Government Liaison & Disclosure PGLD Area Office 899

  5. Some IDRS employee numbers are currently not contained 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.

  6. If the IDRS employee number does not fit into an office identifier/range assignment combination in the table or nullify area code 51, notify management to elevate to P&A and submit a SERP Feedback for assistance. Do not use URC D, unless the specific UPC code instructs this resolution. Instead, put the case in suspense until the HQ analyst contacts the originator and determine an appropriate resolution. Do not close the case until instructed to do so.

Nullify Area Code 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

Nullify Area Codes 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 is not established for the unpostables generated by the systems identified in the table below due to a problem with the employee number. GUF processing automatically assigns the nullify area code to these transactions. Tax examiners do not input these codes. The table below identifies the computer generated unpostable by the systemic IDRS employee number.

    System Systemically Generated Number Nullify Area Code Receiving Area Literal Default Unit Number
    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

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.

IDRS Case Control Nullified Unpostable ("NLUN" )

  1. The majority of the time when an unpostable case is closed with unpostable resolution code (URC)"2" , IDRS automatically opens 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 3.12.32.14.2, Nullify Area Codes URC 2.

  2. The open control base is given category code Nullified Unpostable ("NLUN" ). For more information on IDRS category codes refer to Document 6209.

  3. An IDRS control base is not be opened when:

    1. The TC is for a Doc Code 47 document

    2. The IDRS employee number meets the criteria for Nullify Area Codes 11, 13, 22, or 42

    3. The case is 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 is established with the following:

    1. "A" status

    2. Case Category Code - "NLUN"

    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. Use the following reports to identify open IDRS control bases for nullified unpostables:

    1. For more information about the GUF 55-47, see IRM 3.12.32.20.25, GUF 55-46 Nullified Distribution Listing Summary and GUF 55-47 Nullified Distribution Listing.

    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 resolve (close) 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) and Payer Master File (PMF) Unpostable Resolution, IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, IRM 3.12.278, Exempt Organization Unpostable Resolution, IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables or IRM 3.13.222, BMF Entity Unpostable Correction Procedures requires IDRS case control, and the open case is still on the SCUPMF.

General Information for GUF Command Code Screen Formats

  1. Campus (and Area Office) personnel use CC UPASG, CC UPBAT, CC UPDIS, CC UPCAS, CC UPRES, CC UPREV and CC UPTIN 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 TIN of the unpostable record is the primary access field for CC UPTIN.

    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 correspond with the item listed on the screen format.

  4. Each screen shows an 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).

      Example:

      The UP SEQ NUM is "202129000196" , the record was placed on the SCUPMF during Cycle "202129" and the record is the "196th" case within the MF, Category, DLN or Payment sequence number sort.

    4. 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 reflects on the New Unpostable Report GUF 11–40 for each Master File. For more information on the GUF 11-40, see IRM 3.12.32.20.3, GUF 11-40 New Unpostable Report and Summary.

  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 assigned.

      Example:


      AP = APPEALS
      AT = AMTAP
      EN = ENTITY
      CI = CRIMINAL INVESTIGATION
      EO = EXEMPT ORGANIZATION
      EP = EPMF ENTITY UNPOSTABLES
      EX = EXAMINATION
      LB = LB&I
      ST = STATUTES
      UP = UNPOSTABLES

    5. Line 2 (Item 5) - Last six digits of the case cycle sequence number when cases have a common cycle. Delete leading zeros.

    6. Line 2 (Item 6) - All twelve digits of the case cycle sequence number when the cases are from different cycles.

  3. Input Display— CC UPASG screen - (Batch):See Figure 3.12.32-2

    Figure 3.12.32-2

    This is an Image: 33695002.gif

    Please click here for the text description of the image.

    1. Line 1 (Item 1): The Command Code definer "B" for batch case reassignment.

      Note:

      There is no break in the sequence of case numbers 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 assigned.

      Example:

      EN = ENTITY
      AP = APPEALS
      AT = RICS/RIVO (AMTAP on reports)
      CI = INVESTIGATION
      EO = EXEMPT ORGANIZATION
      EP = EPMF ENTITY ORGANIZATION
      EX = EXAM
      LB = LB&I
      ST = STATUTES
      UP = UNPOSTABLES

    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. Enter the sequence number for each individual unpostable case in the following format:

    1. Enter one individual sequence number per line.

    2. Do not use commas and blanks to separate one case from another.

  5. Format 1: When several cases all have the same UP SEQ CYCLE, input "the code" on line 1 as the common "UP SEQ CYCLE" . Then input the last 6-digits of the sequence number on lines 2 through 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" enter the complete 10-digit sequence number for each case.

  7. With CC UPASG, include both the common "UP SEQ CYCLE" and the complete 10- digit sequence numbers 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, enter the sequence numbers must be entered in pairs separated by a dash. Enter only one pair of sequence numbers per line. Do not use commas and blanks to separate one case from another. Do not split a pair of numbers between two lines.

    1. Format 1: When several batches have the same "UP SEQ CYCLE" input it on line 1 as the common "UP SEQ CYCLE" . Then input the last 6-digits of the first sequence number and the last sequence number may be input on lines 2 through 23 without entering the leading zeros. Enter these pairs 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" enter the complete 10- digit sequence number for the first case and the last case of each batch. Enter 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 include 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:

    Use only one Functional Area Code can be used at a time. If cases require reassignment to Exam and Entity, input CC UPASG 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" ) reassigns the case overnight.

  10. CC UPASG reassigns a maximum of 1,000 unpostable cases per line.

  11. The current status does not change 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 remain.

  14. Output Display: The terminal output display for CC UPASG (INDIVIDUAL and BATCH input) is 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 displays a total of batch cases reassigned. This valid response indicates that all input reassignments were processed without any input error conditions.

  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 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 used was other than AP, AT, UP, EN, EO, EP, LB, 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 batch (MASS) close unpostable records containing a Campus or Unit employee number with the same resolution.

  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 3.12.32.9, 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 3.12.32.14, Nullify Area Codes.

    4. Line 2 - Last 6-digits of the first case cycle sequence number. Last 6-digits of the last case cycle sequence number. When 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, enter the sequence numbers in pairs separated by a dash and enter only one pair of sequence numbers 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. leave the commonUP SEQ CYCLE on line 1 blank. Complete 12-digit sequence number for the first case and enter the last case of each batch. (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 closes 1,000 cases per line.

  4. Command code definers "T" and "W" provide the capability to delete erroneously batch closed unpostables.

    1. Definer "T" matches beginning to ending sequence numbers against those batch closure records generated on the SAME day. If a match is found, do not attempt closure action.

    2. Definer "W" matches beginning to ending sequence number to allow tax examiners to place batches of unpostable cases back into assigned status if the case(s) were previously batch closed in error.

      Example:

      Examples of Definer "T" and "W" :
      Definer "T"
      Entered sequence numbers 001–025. Added sequence 015–025 in error, then use CC UPBAT definer "T" to correct sequence numbers 001–025. Re-enter sequence numbers 001–014.
      Definer "W"
      Places cases 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 for 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 processed and without any 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 a nullified area code used for a specific URC is invalid or a nullified area code is missing.

    2. PLEASE CORRECT INVALID DATA—indicates that a validity or consistency error exists for the input request.

    3. REMARKS DATA REQUIRED WITH URC "D" , "1 " , "2" , "8" -Indicates the omission of remarks 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) automatically generate into this field for CC UPBAT. The generated remarks include "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. Use CC UPREV 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

    This is an Image: 33695004.gif

    Please click here for the text description of the image.

  3. Include the following information 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 3.12.32.9, Command Codes Definers and Definer-Modifiers.

    2. Common modifier code - Always blank.

    3. UP sequence number - Generated by CC UPDIS.

    4. Error indicator - Generated.

  4. Include the following information 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 releases 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. Use CC UPRES to close unpostable case closures. Use CC UPREV 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 for the validity of the input request.

  7. VALID CC UPREV REQUEST: Output terminal response "UPREV EXECUTED" indicates successful input of the command code.

  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, also generates 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. The following chart provides additional Form 4251, Return Charge-Out, content:

    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 generates.
    The unpostable record meets credit interest criteria The interest reduction overpayment amount generates as an alert requiring expeditious handling.
    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 following chart lists the Form 4251, Return Charge-Out, elements:

    Element No. Element Description
    "E1" Page Number
    "E2" TIN
    "E3" Invalid TIN–Type
    "E4" Literal"MFT"
    "E5" MFT Code
    "E6" Literal"PN"
    "E7" Plan-Number
    "E8" Tax Period
    "E9" Current Date
    "E10" DLN
    "E11" Name Line – 2
    "E12" Unpostable Sequence Number
    "E13" Name Control
    "E14" Name Line – 1
    "E15" Street Address
    "E16" Literal"FTD or EFT"
    "E17" DLN-FTD-EFTPS-PRINT
    "E18" City
    "E19" State Code
    "E20" ZIP Code
    "E21" "Unpostable DOC Recipient MISC"
    used to display UP-DOC-REQUEST-REMARKS when request is made by UPCAS
    "E21.1" Unpostable DOC–Recipient
    "E21.2" Employee Number Assign
    used to display an extended field when the UP-DOC-REQUEST is generated by UPCAS 1-4, a repeat Unpostable or AUTO-UP-RESOLUTION
    "E21.3" Variable Recipient Data
    used to display an extended field by UP-DOC-REQUEST generation
    will contain the literal BKRUPT on Categories Z1 and Z2
    "E22" Literal"CAT"
    "E23" Unpostable–Category–Code
    "E24" Service Center Abbreviation
    "E25–E32 " Literals
    "E25" Literal "SEQ NUM" for "E33"
    "E26" Literal "UPC" for "E35"
    "E27" Literal "TC-P" for "E37"
    "E28" Literal "TC-S" for "E38"
    "E29" Literal "EC" for "E39"
    "E30" Literal "FSC" for "E40"
    "E31" Literal "PAYMENT NO" or "IDRS-EMP-NUM" for "E41"
    "E32" Literal "ASED" for "E42"
    "E33" Unpostable–Sequence–Number
    "E34" Repeat–Indicator
    Display will be
    "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
    "E43" Literal "MF" for "E49"
    "E44" Literal "NAME LINE-1" for "E50"
    "E45" Literal "NAME-CTRL" for "E51"
    "E46" Literal "FYM" for "E52"
    "E47" Literal "FS" for "E53"
    "E48" Literal "REFUND AMOUNT" or "PJ AMOUNT" for "E54"
    "E49" Master File System ID Code
    "E50" Master File Name Line–1
    "E51" Master File Name Control
    "E52" Master File Fiscal Year Month
    "E53" Master File Filing Status Code
    "E54" Primary or Interest Reduction Amount"Refund"
    "E55 - E55.1" Literal "VALUES"
    Variable UPC DATA
    "E55.2" Literal "COM–ZONE"
    Combat Zone
    "E55.3-55.4" Literal VEST.CYCLE
    Vestigial Cycle
    Generated for UPC 197/347 only, otherwise blank
    "E55.5 - E55.6 " Literal AO
    Vestigial AO
    Generated for UPC 197/347 only, otherwise blank
    "E55.7 - E55.8" Literal "XREF SEQ NUM"
    XREF Sequence Number
    "E55.9 - E55.10" Literal "XREF TIN"
    XREF TIN
    "E55.11" 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 is used 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 UPC 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 Electronic Federal Tax Payment System 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, generate for IMF, BMF, PMF, and EPMF unpostable records weekly for each unpostable cycle, and sort in Master File, Recipient Code and DLN sequence (DLN within the master file and recipient code sort). The 2nd, 3rd, or 4th requests generated daily.

    1. The Form 4251, Return Charge-Out, is routed to the Unpostable, Entity Unpostable, Criminal Investigation, Examination and Statute functions is received in DLN sequence within the master file recipient code sort, except for requests filled after the initial document pull (i.e., Form 4251, Return Charge-Out, routed to the Federal Records Center - FRC).

    2. UPC 191 sorts to the front of all other unpostables in Category E1.

  3. The following conditions do 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 and Distribution of GUF Listings and Reports

  1. GUF produces reports and listings of unpostable cases. Management uses these reports and listings to identify, control, and manage inventories.

  2. Each function is responsible for resolving unpostable conditions must 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 3.12.32.20.15, GUF 51-41 List of Correction Errors.

  3. IRM 3.13.62, Media Transport and Control contains additional information on Unpostable Document Summary Reports. Each organizational function utilizes Control-D to access the necessary GUF reports to reduce printing and distribution to comply with the Paperwork Reduction Act of 1995, §3506.

    GUF Report Run/File ID No. Title
    GUF 07-40 UNP INTEREST REDUCTION
    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 13-40 UNPOSTABLE ISRP/LB TC 150 PMT MATCH LIST TC 150
    GUF 13-41 UNPOSTABLE ISRP/LB TC 150 NO MATCH LIST
    GUF 13-42 UNPOSTABLE ISRP/LB TC OTHER THAN UPC 140/399
    GUF 13-43 GUF13 CHARGEOUTS
    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
    (Daily)
    GUF 21-41 UNPOSTABLE REJECTED ACTIVITY LIST
    (Daily)
    GUF 21-42 UNPOSTABLE REJECTED ACTIVITY SUMMARY (Daily)
    GUF 21-43 UP CLOSED CASE LIST (Daily)
    GUF 21-44 UP CLOSED CASE SUMMARY (Daily)
    GUF 21-45 UNPOST DOC REQ (Daily)
    GUF 21-46 BATCH DELETE LIST (Daily)
    GUF 21-49 RUN CONTROL REPORT — GUF21
    (Daily)
    GUF 21-90 UP—DOC—REQUEST SUMMARY REPORT (Daily)
    GUF 22-40 UNP RES CD 8 LIST (Daily)
    GUF 22-42 UNP RES CD 1 LIST (Daily)
    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
    GUF 51-44 UNPOSTABLE CREDIT INTEREST SUMMARY
    GUF 51-45 ACCOUNTS RECEIVABLE LISTING FOR UNPOSTABLES
    GUF 51-46 GUF IMF LONG ENTITY INFORMATION REPORT
    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
    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 (Yearly)

GUF 07-42, New Unpostable with Interest Free Period Due to Expire and GUF 07-43, Unpostable Credit Interest Summary reports

  1. The GUF 07- 42, New Unpostable With Interest Free Period Due to Expire, generates for all IMF and BMF transaction codes 150, 295, and 299 unpostable records where the credit interest date is in jeopardy or has expired. Use this report 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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    Please click here for the text description of the image.

  2. The report lists:

    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. Include items with a tax class 2 or 3 and 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 excludes 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

    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 are generated as a management tool for each functional area, to pinpoint the range of overpayments and the number of returns falling into each category and monetary range. The following categories should be reviewed to expedite resolution of the unpostable return and return the amount of interest paid.

    1. Category "A1"

    2. Category "Z1"

    3. Category "B1"

    4. Category "B3"

    5. Category "B4"

    6. Category "C1"

    7. Category "C2"

    8. Category C3

  9. Any returns or carryback claims in Categories "F1" , "F3" , "L1" , "L3" , "L5" , "R1" , "W3" , "Y1" and "Y2" , may appear on the report.

  10. 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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    Please click here for the text description of the image.

GUF 07-90, Unpostable Document Request Summary Report, GUF 13-43, Unpostable Document Request and GUF 21-45 Unpostables Document Request

  1. The following reports generate generated when 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. Use these reports to validate all document requests have been generated and received from Files.

  3. The Unpostable function provides the Files function with a copy of this report to assist the Files function in determining if they received all the charge-outs from Machine Services.

  4. The following lists the content and format of the GUF 07-90 report in Figure 3.12.32-8.

    Figure 3.12.32-8

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    Please click here for the text description of the image.

  5. The DOC–SORT–CODE represents 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"
    Scheme Development Center TC 914
    Scheme Development Center TC 916
    Scheme Development Center TC 918
    Scheme Development Center TC 016
    Scheme Development Center
    Scheme Development Center 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

    I1 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 generates for new IMF, BMF, EPMF, PMF, and CAWR unpostables.

    1. These reports identify the new unpostable cases (except AUTO closures) and generate weekly for each cycle.

    2. Dependent upon the master file, the Unpostable generates daily or weekly.

    3. Each time a New Unpostable Report generates, a summary report generates.

    4. The summary sheet breaks down the total of each category by master file,, 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

      This is an Image: 33695009.gif

      Please click here for the text description of the image.

      Figure 3.12.32-10

      This is an Image: 33695010.gif

      Please click here for the text description of the image.

  2. The sequence number assigns to the 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.

  5. Use the report to :

    1. Reassign cases to individual tax examiners; and

    2. MASS (CC UPBAT) close cases.

  6. Expedite the reassignment of "C3" and "C5" cases to tax examiners with CC UPASG, and route the related unpostable documents to these individuals.

  7. 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).

  8. 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.

  9. Route category "V5" reports to the supervisor:

    If... Then...
    Any TC 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 TC 120 Notify supervisor (or designated responsible individual);

    the supervisor will determine if these TC 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 the unique DLN.
    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.

  10. MASS close (URC "D" or "2" / "CC UPBAT" ) any CAWR"V8" records that cannot be worked as an INDIVIDUAL case; generally, this action is 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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 3.12.32.8.2, General Information for GUF Command Codes and Definers, for specific processing of "Y1" cases.

  15. Category "Z1" bankruptcy cases:

    1. Use the report to help identify certain bankruptcy cases for immediate closure.

    2. Review the bankruptcy "Z1" return or document, the New Unpostable Report, and the specific procedures in the appropriate Unpostable Internal Revenue Manual to determine closure.

    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. See Figure 3.12.32-11 for an example of the report.

    Figure 3.12.32-11

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    Please click here for the text description of the image.

GUF 1340, 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 automatically matches 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 TC 610 (Document Codes 70 and 76) payments are added to 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 included in TIN sequence and passed against the CUMULATIVE-With-Remittance (ISRP/RPS)–610–FILE.

  2. GUF reviews With-Remittance (ISRP/RPS) TC 150 UPC 140 is for IMF and UPC 399 for BMF, and the TIN and balance due matches the With-Remittance (ISRP/RPS) TC 610, on TIN and money amount 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. GUF includes records not AUTO closed but MATCH on TIN and money amounts on the ISRP/LB-TC 150-MATCH-LIST GUF 13-40.

  4. With-Remittance (ISRP/RPS) transaction code 150 UPC 140 for IMF or UPC 399 for BMF not locating TC 610 with the same TIN, and the money amount, are included on the ISRP/LB - TC 150 NOMATCH-LIST GUF 13–41.

  5. GUF does not auto correct with-Remittance (ISRP/RPS) transaction code 150 is other than UPC 140 or UPC 399. The cases are included on the ISRP/LB-TC 150-OTHER-TC 150 GUF 13–42. This list displays the CYCLE SEQUENCE NUMBER of all TC 610 cases matching 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:

    Do not reassign the TC 610 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) TC 150 and TC 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 NO MATCH 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. Reassign records 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) and Payer Master File (PMF) 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 Period

    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. Both numbers will appear on the listing when the matching data is on the With-Remittance (ISRP/RPS)- TC 150 and TC 610 each have a different unpostable cycle sequence number.

    2. Reassign the return and the payment 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 3.12.179, Individual Master File (IMF) and Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution BMF/CAWR/PMF Unpostable Resolution.

  5. Figure 3.12.32-13 contains an example of the report.

    Figure 3.12.32-13

    This is an Image: 33695013.gif

    Please click here for the text description of the image.

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. GUF assigns the repeat case to the employee who initially closed the unpostable. In the following situations, GUF assigns the repeat case to the campus:

    1. The prior closing was a category "A1" or "A2" and repeats in a category other than "A1" or "A2" .

    2. The prior closing was a category "B1" or "B3" and repeats in a category other than "B1" , or "B3" .

    3. The prior closing was a category "C1" or "C2" and repeats in a category other than "C1" or "C2" .

    4. The prior closing was a category "E1" , "E2" , or "E3" and repeats in a category other than "E1" , "E2" , or "E3" .

  3. Consider repeat Unpostables a higher priority to processing. Practice review and resolution of repeat unpostables on the same day of receiving the GUF 15-40 report.

  4. Immediately review and reassign incorrect GUF assignments to the appropriate function/area when resolution jurisdiction is applicable.

    Example:

    Unpostable tax examiner resolved a UPC 176 RC 0 and it repeats as a UPC 126 RC 0 to the unpostable employee. Immediately reassign to the unpostable to the campus using the appropriate area "AT" is used.

  5. Use the report as a management tool to identify training issues or trends of improper closures. Determine if the original unpostable condition was initially resolved when determining the appropriate closing action needed to resolve repeats.

  6. The report includes the total number of repeat cases for each employee with the following:

    1. Same UPC as the prior closing.

    2. Different UPC from the prior closing.

  7. 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 prior day case reassignment and case status change (i.e., suspense or closed) produces the GUF 21-40 "Daily Unpostable Case Assignment List" 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 contains each employee IDRS number with assigned cases.

  3. The following data is included in the report:

    • STATUS CODE

    • MASTER FILE

    • SEQUENCE NUMBER

    • CAT CD

    • UPC

    • STATUS DATE

    • REASSIGNED BY

    • AGED IND

  4. The following defines the single alpha indicator as it appears when applicable to the specific transaction.:

    • "R" - Repeat

    • "S" - Special repeat

    • "C" - Refund

    • "H" - History

    • "*" - Potential aged case

    • "+" - Aged case

  5. The status code and cases assigned to each employee totals are included in the report.

  6. 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 Unpostables Rejected Activity Summary

  1. The GUF 21-41 "Unpostable Rejected Activity List" 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 of the unpostable closure, master file and 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) attempts to post to the 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. The various unpostable records prioritized 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. The conditions causing the record to reject are described on the Unpostable Reject Codes.

    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. All rejected codes will reflect the unpostable status code and status date.

    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 UP Closed Case 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 51-40.

    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 - UP Employee Assignment/Aged 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 3.12.32.21, 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.

  17. The UP Employee Assignment/Aged Summary report provides summary volumes of the cases shown on the GUF 55-40 UP Employee Assignment/Aged List.

  18. 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

  19. 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)

  20. 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 GUF 55-43 displays the current inventory of unpostables by specific unpostable and reason code. Use the Unpostable Inventory Report as a management report tool to identify:

    1. Volume and percentage of aged of a specific unpostable and reason code

    2. Volume of refund returns for MFT "02" , "05" , "30" , "33" , "34" or "44" )

    3. Identify incorrect area/function assignments for UPC

    4. Ending inventory, workable, unworkable and subsequent closing volumes

  2. Use the report to identify certain inventory bottlenecks when reviewing the data or to review specific causes of unpostables (e.g.; Refund UPC 140).

  3. GUF generates the report weekly for each Master File and functional area.

  4. The report is sorted in ascending order as follows:

    1. Functional Area

    2. Master File

    3. Unpostable Code (UPC)

    4. Reason Code

  5. The following lists the categories of the report volume of UPC and reason code cases:

    • Prior Receipts

    • New Receipts

    • Closed

    • Ending Inventory

    • Ending Inventory - Workable

    • Ending Inventory - Unworkable

    • Subsequent Closure

    • Aged

    • Aged Percentage

    • Refund Returns

  6. Each functional area begins a new page.

  7. Each UPC and Reason Code RC is listed on a separate line.

  8. Each UPC provides a separate line containing the total volumes, 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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GUF 55–45 Centralized Authorization File (CAF) Unit Weekly Historical UP Report

  1. The CAF Unit Weekly Historical UP Report identifies 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. GUF produces the CAF Unit Weekly Historical UP Report and the Weekly CAF Summary Report.

  3. The CAF count excludes Reporting Agent’s File (RAF) cases.

  4. See Figure 3.12.32-34, for an example of the CAF Unit Weekly Historical UP Report:

    Figure 3.12.32-34

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GUF 55–46 Nullified Distribution Summary and GUF 55–47 Nullified Distribution Listing

  1. The Nullified Distribution Listing contains all the unpostable cases that are nullified closures (URC "D" , "1" , "2" , or "8" ). Use the report to identify and route the closed cases for further action. The report also provides an audit trail for researching closed cases that are either manually or 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 3.12.32.14, Nullify Area Codes for more information.

  4. 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.

  5. 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.

  6. 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.

  7. Functions may use the Nullified Distribution List as a check list to ensure that all documents have been received or otherwise accounted for.

  8. 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.

  9. All areas should review their listings and notate when a case is assigned to the wrong area.

  10. 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.

  11. 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 unable to identify the problem, contact your Planning & Analysis Staff Analyst for assistance in resolving the campus unpostable campus. If the campus is still unable to resolve the unpostable contact the Unpostable Headquarters Analyst for assistance.

  12. See Figure 3.12.32-35 for an example of the GUF 55-47.

    Figure 3.12.32-35

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  13. A new summary report titled "Nullified Distribution Summary" GUF 55–46 generates for the nullified distribution cases.

    1. Use the report to provide feedback to the other areas in the Campuses, Area Offices, and National Office.

    2. GUF creates 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. Each IDRS employee number displays the total volume of nullified transactions, 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. See Figure 3.12.32-37.

    Figure 3.12.32-37

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GUF 60–40 Unpostable PCD Listing and GUF 60–41 PCD Data Control

  1. The Program Completion Date (PCD) listing identifies open unpostable cases ready to meet PCD.

  2. Request production of these listing as early as 4 weeks prior to PCD and at PCD. It is not mandatory to run this listing.

  3. Generating of the report at other times of the year, is determined by the campus. Provide CSA notification of campus decision on when to generate the report.

  4. The listing contains 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. 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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  7. For GUF 60-41, each Form type 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

  8. 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 is 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. Use this report as a management tool by matching the volumes against the ending inventory shown on the Work Performance & Control (WP&C) report.

    1. Adjust the WP&C accordingly when the volumes don't match.

    2. Take no action, when the volumes match.

      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).

  5. 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 pass before a transaction in the specific category is considered aged.

    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 Electronic Federal Tax Payment Transactions 3
    I1 Identity Theft 10
    I2 IDT — AMTAP 10
    I4 IDT — LOCK NA
    L1 Foreign Operations (International ) 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