3.12.37  IMF General Instructions (Cont. 2) 
Command Codes Used in the Error Resolution System (ERS)/Rejects/Suspense  (01-01-2016)
Command Code FFINQ

  1. Command Code FFINQ is used to research for a Document Locator Number (DLN) using the SSN.  (01-01-2016)
Command Code FINDE

  1. Command Code FINDE is used to research for the business' name and address information, using the Employer Identification Number (EIN).  (01-01-2016)
Command Code FINDS

  1. Command Code FINDS is used to research for the taxpayer's name and address information, using the Social Security Number (SSN).  (01-01-2016)
Command Code FRM49

  1. Command Code FRM49 is used to input Transaction Code (TC) and Closing Code (cc) to finalize or satisfy the requirement for filing a tax return (i.e., TC 599 with CC 18 is used to indicate that the original return posted to the wrong module and will be reprocessed to the correct module).  (01-01-2016)
Command Code GTREC

  1. Command Code GTREC is used to access any of the following:

    1. First error record in an ERS error block.

    2. A specific record in the Workable Suspense Inventory.

    3. Re-display the previous uncorrected error display of a record after performing IDRS operations for the error.

    4. Previous uncorrected error display is desired.  (01-01-2016)
Command Code GTSEC

  1. Command Code GTSEC is used to obtain or enter a specific section on an ERS record.  (01-01-2016)
Command Code IMFOL

  1. Command Code IMFOL is used to research nationwide entity and tax data posted to the Individual Plans Master File. Command Code IMFOL is updated at least one day before Command Code TXMOD and may contain transactions that have not yet posted by IDRS to TXMOD.  (01-01-2016)
Command Code INOLE

  1. Command Code INOLE is used to access the National Account Profile (NAP) which contains selected entity information for all Master File (MF) accounts.  (01-01-2016)
Command Code INTST

  1. Command Code INTST is used to request accruals of interest and Federal Tax Deposit (FTD) penalty to a specific date.  (01-01-2016)
Command Code IRPTR

  1. Command Code IRPTR is used to request either online or hardcopy IRP transcripts from Information Returns Master File Processing (IRMF). This command code contains income information, entity data, cross reference information, and DOD/DOB information.  (01-01-2016)
Command Code LETER

  1. Command Code LETER is used to initiate taxpayer correspondence.  (01-01-2016)
Command Code LPAGD

  1. Command Code LPAGD is used to delete a letter.  (01-01-2016)
Command Code MFREQ

  1. Command Code MFREQ is used to request an entity module and/or tax module from Master File.  (01-01-2016)
Command Code MFTRA

  1. Command Code MFTRA is used to request transcripts from a taxpayer's account.  (01-01-2016)
Command Code NAMEE

  1. Command Code NAMEE is used to search for EINs for both Primary and Doing- Business-As (DBA) names.  (01-01-2016)
Command Code NAMEI

  1. Command Code NAMEI is used to search for TINs for the Primary and Secondary filer.  (01-01-2016)
Command Code NAMES

  1. Command Code NAMES is used to search for TINs for both the Primary and Secondary filer.  (01-01-2016)
Command Code NWDLN

  1. Command Code NWDLN is used to assign a new DLN to a record. This action deletes the original record.  (01-01-2016)
Command Code QRSEL

  1. Command Code QRSEL is used to select a record which will remain in ERS (1 day) for Quality/CARE review and possible correction.  (01-01-2016)
Command Code REINF

  1. Command Code REINF is used to research the IDRS Refund Information File (RFIF).  (01-01-2016)
Command Code REQ54/ADJ54

  1. Command Code REQ54, which defaults to CC ADJ54, is used to adjust tax modules.  (01-01-2016)
Command Code REQ77/FRM77

  1. Command Code REQ77, which defaults to CC FRM77, is used to input Individual Master File (IMF) miscellaneous transaction (i.e., TC 971 AC 010 indicates an amended return has been sent to Adjustments).  (01-01-2016)
Command Code RFUND

  1. Command Code RFUND is used to generate a manual refund to the taxpayer.  (01-01-2016)
Command Code RJECT

  1. Command Code RJECT is used to delete a record from ERS.  (01-01-2016)
Command Code RTFTP

  1. Command Code RTFTP is used to request a sanitized version of CC RTVUE for printing and mailing to the taxpayer.  (01-01-2016)
Command Code RTVUE

  1. Command Code RTVUE is used to display the line items transcribed from the Form 1040 series and their accompanying schedules and/or forms as the returns are processed at the campuses.  (01-01-2016)
Command Code SCFTR

  1. Command Code SCFTR is used to research the Service Center Control File (SCCF) for the status of a block DLN.  (01-01-2016)
Command Code SFDISP

  1. Command Code SFDISP is used to view a listing of the command codes in an employee's profile.  (01-01-2016)
Command Code SSPND

  1. Command Code SSPND is used with an ERS Action Code to place a record in suspense status.  (01-01-2016)
Command Code STAUP

  1. Command Code STAUP is used to suppress balance due notices that are normally sent to the taxpayer.  (01-01-2016)
Command Code SUMRY

  1. Command Code SUMRY is used to request a summary of an account on IDRS for a particular TIN and File Source.  (01-01-2016)
Command Code TERUP

  1. Command Code TERUP is used to delete erroneous transaction (i.e., tax adjustments).  (01-01-2016)
Command Code TRDBV

  1. Command Code TRDBV is used to view the transcribed and corrected data from Electronic Filing System (ELF) and paper returns for tax year 1998 and later.  (01-01-2016)
Command Code TRPRT

  1. Command Code TRPRT is used to order electronic filed tax returns.  (01-01-2016)
Command Code TRERS

  1. Command Code TRERS is used to view the transcribed and corrected data from the Electronic Filing System (ELF) and display the ELF Return.  (01-01-2016)
Command Code TXMOD

  1. Command Code is used to request all of the tax module information for a specific tax period on the Taxpayer Information File (TIF).  (01-01-2016)
Command Code UPCAS

  1. Command Code UPCAS is used to add or delete history items posted on the Generalized Unpostable Framework (GUF) database.  (01-01-2016)
Command Code UPDIS/UPRES

  1. Command Code UPDIS, which defaults to CC UPRES, is used to correct unpostables.  (01-01-2016)
Command Code UPTIN

  1. Command Code UPTIN is used to research open and closed cases on the GUF database.  (01-01-2016)
Command Code URINQ

  1. Command Code URINQ is used to research credits in the Unidentified Remittance File (URF).  (01-01-2016)
Command Code XSINQ

  1. Command Code XSINQ is used to research credits in the Excess Collections File (XSF).  (01-01-2016)
Integrated Automation Technologies (IAT)

  1. IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes. When used with IRS systems, it eliminates repetitive typing and assists in making precise decisions. IAT tools improve efficiency, productivity and quality by performing some functions automatically. Through more complex programming, they are designed to reduce fallout to other areas.

  2. Managers will ensure employees understand that the use of IAT is mandatory and will verify that employees have access to all the tools needed for their duties. They will make sure that all employees receive training on the use of IAT.


    IDRS will be used when IAT is unavailable.  (01-01-2016)
Error Resolution System (ERS) Action Codes

  1. This subsection of the manual provides information about the Command Codes used in ERS.

  2. Information in this subsection includes the following:

    • General information

    • Correspondence Action Codes

    • Routing Action Codes

    • Research Action Codes

    • Delete Action Codes

    • Other ERS Action Codes

    • Management Suspense Action Codes  (01-01-2016)
General Information

  1. An ERS Action Code must be entered with CC SSPND. An ERS Action Code is a three-digit numeric code that identifies the reason for suspending or rejecting a record.

  2. ERS Action Codes are assigned to records by tax examiners in the following functional areas:

    • Code & Edit

    • ISRP

    • Error Correction

    • Suspense Correction/Rejects


    Some Action Codes are computer generated when an unprocessable condition is identified.

  3. Suspense records will remain in the Unworkable Suspense Inventory until requested to be placed in the Workable Suspense Inventory (via the ERS Control File, or until the Suspense Period expires, whichever is first).  (01-01-2016)
Correspondence Action Codes

  1. Enter CC SSPND with the appropriate Action Code (21X) to suspend the record.

    1. See the specific sections in IRM 3.11.3 Individual Income Tax Returns (C&E), IRM 3.12.3, Individual Income Tax Returns (ERS) for instructions for initiating correspondence.

    2. Initiate second correspondence only when authorized by IRM 3.12.3.

  2. Correspond for ALL missing forms and schedules prior to sending returns to other areas such as, IVO or EXAMS. Resuspend returns if the original suspense code has changed.


    Re-suspend the return after correspondence if the case needs to go to another area for review.

  3. Correspondence can be initiated via Form 3696, Form 3696–A, Form 6001 or Form 6001–A, or by using IDRS directly.  (01-01-2016)
Routing Action Codes

  1. When a document must be referred to another area of the campus before it can be processed, enter CC SSPND with the appropriate Action Code and attach Form 4227 with an explanation.

  2. In some cases, research must be performed before forwarding the document.

    1. A transcript is required before a document is sent to Statute Control.

    2. Research must be performed before sending a document to Entity. This includes CC INOLE.

  3. Any processing center can process electronically filed (ELF) returns with command code (CC) CMODE. CMODE allows an IDRS user access to different IDRS databases. To change modes, enter CMODE and a two-digit abbreviation for another campus. Refer to Job Aid Book 2515-015 for procedures for the use of CC CMODE.

  4. If you cannot close an ELF return and have to suspend it, create a paper trail by following these steps.

    1. GTSEC 01 of the return in question and print the entity.

    2. Write the number of the action code used for suspension, the error code with the instruction for suspension, and the reason for the suspension on the print. Type or write the information on the print of section 01. For example: AC 211, EC 118 or Correspond for W-2.

    3. Complete Form 6001, Correspondence Action Sheet, or Form 4227, Intra-SC Reject or Routing Slip, and attach it to the print of Section 01.

    4. Place the print in the area designated for ELF suspense.  (01-01-2016)
Research Action Codes

  1. After a thorough check of the document and all attachments, research is the first step in resolving items such as:

    • Missing or Invalid TIN

    • Excess Remittance

    • Missing Name and/or Address

  2. Other information that is frequently secured by research includes the following:

    • Correct Tax Period

    • Estimated Tax Payments

    • Filing Requirements

  3. Attach Form 4227 and note the research to be performed on the document if the Action Code doesn't fully explain.  (01-01-2016)
Delete Action Codes

  1. If it is determined that a document should be renumbered, re-input, voided, or transferred to Non-Master File or AUSPC (International) use CC SSPND with Action Code 6XX.

  2. Action must be taken immediately to suppress generation of delinquency notices before suspending a return to be renumbered or reentered because the MFT or tax period was in error.  (01-01-2016)
Other ERS Action Codes

  1. Action Code 410 must be used with discretion. If you determine that special expertise is needed to properly resolve the error, enter CC SSPND with Action Code 410.

    1. Use only as a last resort or when authorized by your supervisor.

    2. Use of this code should be closely monitored by management.

  2. Action Code 470 should only be used when instructed by management.

  3. Action Code 480 is used to suspend an early filed return.

  4. Action Code 490 is used to suspend a record when the system cannot identify an error. See IRM, Error Messages, before assigning Action Code 490.

  5. Suspend with Action Code 511 when the document for the error displayed is missing from the block during error correction.

  6. See Exhibit 3.12.37-2 for a complete list of ERS Action Codes.  (01-01-2016)
Management Suspense Action Codes

  1. Management may direct that certain records will be held to await further processing instructions.

  2. Some reasons for suspension are in the following list:

    1. A Submission Processing Campus computer program bug exists for a particular type record.

    2. Master File programs are not yet available or are incorrect for a specific type record.

    3. Legal or administrative complications exist that indicates this specific type of record should not be processed.  (01-01-2016)
Types of Error Resolution System (ERS) Errors

  1. This subsection of the manual lists the procedures that are to be followed when resolving types of error resolution errors.

  2. Information in this subsection includes the following:

    • Error displays and corrections

    • Error messages

    • ERS record headings

    • Priority errors  (01-01-2016)
Error Displays and Corrections

  1. Each field is identified by an Alpha/Numeric Field Designator displayed before that field.

  2. Negative values will be indicated by a minus sign (?) following the amount. If any amount is negative on a field that can be either positive or negative, the minus sign must be entered.

  3. Decimal points display for dollars and cents fields. The cents digits are not displayed for dollars only fields; two asterisks (**) display in the cents position. (See Figure 3.12.37–35)


    It is not necessary to enter a decimal point when entering an amount.

  4. Corrections are entered starting with the second position of the field after the Field Designator. If fewer than the maximum number of positions is required, the program will automatically right justify the digits.

  5. Do not enter more than the number of positions allowed for a particular field. If more data is entered, the overflow characters will display on the input screen, but they are dropped when the field is added to the record.


    This is especially important for the TIN, name, and address fields.

  6. Corrections can be made to a displayed field by overlaying only the digit(s) in error and not reentering the entire field.

    Figure 3.12.37-35

    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2016)
Error Messages

  1. "ERROR BLOCK COMPLETED" displays after the last error record in a block is worked.

  2. "SUSPENSE RECORD COMPLETED" displays after a suspense record is worked or resuspended.

  3. "DLN NOT IN ERS" displays when CC GTRECW is entered with a DLN (fourteen -digits with hyphens) that is not in ERS.

  4. "DLN HAS NOT BEEN WORKED" displays when CC GTRECW is entered with a DLN (14 digits with hyphens) that has not been worked.

  5. "DLN NOT IN ERROR" displays when CC GTREC is entered with a DLN that is not in Error Inventory.

  6. "DLN NOT IN WORKABLE SUSPENSE INVENTORY" displays when CC GTREC is entered with a DLN (14 digits with hyphens) that is not in Workable Suspense Inventory.

  7. "INVALID COMMAND" displays when any of the following conditions is present:

    1. CC GTREC or ERINV is entered without a complete DLN (14 digits or 12 digits "XX" for serial number with hyphens).

    2. CC ACTVT is entered without a complete DLN (14 digits with hyphens).

    3. CC GTSEC or DLSEC entered without a valid section number (two digits).

    4. CC SSPND, NWDLN or RJECT is entered without a valid Action Code (three digits).

    5. CC NWDLN is entered with an invalid DLN.

    6. CC ERINV is entered without a nine-digit TIN.

  8. "REQUIRED SECTION" displays when CC DLSEC is entered attempting to delete a required section or if the section contains the remittance (payment) field.

  9. "INVALID SECTION" displays when CC GTSEC or DLSEC is entered with an invalid section.

  10. "INITIALIZATION INVALID — ENTER DLN" displays when CC GTREC is entered without a DLN.

  11. "INITIALIZATION INVALID" displays when any CC SSPND, NWDLN, or RJECT is entered without an Action Code.

  12. "INVALID PARAMETER" displays when CC ERVOL is entered without a valid status code.

  13. "INVALID STATUS CODE" displays when CC ERVOL is entered with an invalid status code.

  14. "UNRECOGNIZABLE FIELD ERROR - CONTACT SUPERVISOR" displays when a field error cannot be displayed and/or contains invalid data.


    To resolve this condition enter CC GTSEC 01, go to the bottom of the screen, and transmit. If this does not resolve the Unrecognizable field error "RJECT 630" the document and re-input the document to resolve the Unrecognizable field error. All MEF unrecognizable field errors must be renumbered using "RJECT 610" .

  15. "NO ERROR IN RECORD-CONTACT SUPERVISOR" displays when there is no error set.

  16. "TRANSFERRED" displays when CC ACTVT is entered with a complete 14-digit DLN (include hyphens) to transfer a record from Unworkable Suspense Inventory to Workable Suspense Inventory.

  17. "IN WORKABLE SUSPENSE" displays when CC ACTVT is entered with a complete 14-digit DLN (include hyphens) and the record is already in Workable Suspense Inventory.

  18. "IN ERROR INVENTORY" displays when CC ACTVT is entered with a complete 14-digit DLN (include hyphens) and the record is already in Error Inventory.  (01-01-2016)
ERS Record Heading

  1. Every error display will show the following data as part of the standard display heading (See Figure 3.12.37-36):

    • Document Locator Number (DLN)

    • Primary Taxpayer Identification Number (TIN) (Social Security Number or "SSN" for IMF)

    • Name Control/Check Digit

    • Current Processing Date

    • Remittance Processing System (ISRP) Indicator

    • Error Resolution System (ERS) Status Code

    • Taxpayer Notice Code (TPNC)

    Figure 3.12.37-36

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. All TPNCs assigned to a record will display on the third line of all subsequent displays for the record. A maximum of five TPNCs may display. This field is not correctable directly, but the TPNC can be deleted by creating a higher priority error.

  3. Compare the header information to the document. If a mixed data situation exists (information from two taxpayers' returns display on the error record under the same DLN or the DLN does not match the return on the screen display), stop processing. Give the block of work to your supervisor. Management will make the determination if the mixed data can be corrected via the terminal screen displays or have the block deleted and re-input.

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