3.12.179 Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution 3.12.179.1 Program Scope and Objectives 3.12.179.1.1 Background 3.12.179.1.2 Authority 3.12.179.1.3 Responsibilities 3.12.179.1.4 Program Management and Review 3.12.179.1.5 Acronyms 3.12.179.1.6 Related Resources 3.12.179.2 General Information and Introduction 3.12.179.2.1 Guidelines and Objectives of the Unpostable Function 3.12.179.2.2 General Unpostable Framework (GUF) 3.12.179.2.3 Customer Account Data Engine (CADE) 2 3.12.179.2.4 Weekly Management Review 3.12.179.2.5 General Unpostable Concepts 3.12.179.2.6 Discovered Remittances 3.12.179.2.7 Unpostable Reassignment and Closure Types 3.12.179.2.8 Interest Reduction Initiative Report (GUF 07-42) 3.12.179.2.9 IRM Deviation and Local Procedures 3.12.179.3 Taxpayer Advocate Service (TAS) 3.12.179.3.1 Taxpayer Advocate Service (TAS) Background Information 3.12.179.3.1.1 Taxpayer Bill of Rights 3.12.179.3.1.2 Referring Cases to Taxpayer Advocate Service (TAS) 3.12.179.4 Cases Requiring Special Handling 3.12.179.4.1 Offset Bypass Refunds (OBRs) 3.12.179.4.1.1 Issues and Considerations for Offset Bypass Refund (OBRs) 3.12.179.4.2 Slipped or Mixed Blocks of Payments 3.12.179.4.3 Lien Release Considerations 3.12.179.4.4 Affordable Care Act (ACA) Shared Responsibility Payments (SRP) MFT 35 3.12.179.4.5 IRC Section 965 Tax 3.12.179.4.6 Prompt, Quick, and Jeopardy Assessments (Doc Code 51) 3.12.179.4.7 Statute of Limitations 3.12.179.4.8 Form 1040-A and Form 1040-EZ Doc Code 207-210 3.12.179.4.9 Criminal Investigation, Statute, and Insolvency Issues 3.12.179.4.10 Criminal Investigation (CI) Criteria 3.12.179.4.11 Frivolous Returns and Claims 3.12.179.5 Research Information, Methods, and Tools 3.12.179.5.1 Integrated Data Retrieval System (IDRS) 3.12.179.5.2 IDRS Command Codes 3.12.179.5.3 Remittance Transaction Research (RTR) System 3.12.179.5.4 System Messages Application to all Command Codes 3.12.179.5.5 Generalized Unpostable Framework (GUF) Access and Case Assignment 3.12.179.5.6 Trace Identification (ID) Number 3.12.179.5.7 GUF Command Codes 3.12.179.5.8 Pending Transaction Identification Codes 3.12.179.5.9 Modernized e-File (MeF) 3.12.179.6 Unpostable Resolution Codes URCs 3.12.179.6.1 Form 8749 Unpostable Action and Routing Slip 3.12.179.6.2 CC UPRES 3.12.179.6.3 CC UPCAS 3.12.179.6.4 CC UPBAT 3.12.179.7 Nullification Codes 3.12.179.7.1 Automatic Closures by the GUF System 3.12.179.8 Form 4251, Return Charge-Out 3.12.179.8.1 Third Requests of a Document 3.12.179.8.1.1 Block Request Before Requesting a Document for the Fourth (4th) Time 3.12.179.8.1.2 Fourth Request 3.12.179.8.1.3 Procedures for Missing Documents 3.12.179.9 Duplicate Documents or Multiple Canceled DLNs 3.12.179.9.1 Unpostable Document Cancellation Procedures 3.12.179.9.2 Document DLN Matches Unpostable DLN 3.12.179.10 Correspondence Guidelines and Information and Procedures for Processing Returns 3.12.179.10.1 Section 3705(a), IRS Employee Contacts 3.12.179.10.2 Taxpayer Contact to Resolve Unpostable 3.12.179.10.2.1 C-Letters and Correspondence 3.12.179.10.2.2 Telephone Contact 3.12.179.10.2.3 Do Not Correspond in These Instances 3.12.179.10.2.4 Missing Signatures on Individual Master File Unpostable Returns 3.12.179.10.3 Undeliverable Mail 3.12.179.10.4 Private Mailboxes (PMBs) 3.12.179.10.5 Processable and Unprocessable Returns 3.12.179.10.5.1 Unpostable Correspondence Returns Requirements 3.12.179.10.6 Campus Addresses 3.12.179.11 Credit Transfers, Offsets and Refunds (Erroneous, Canceled or Undeliverable) 3.12.179.11.1 Offsets and Transfers 3.12.179.11.2 Offsets and Transfers MFT 35 3.12.179.11.3 Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48, and 58; Form 8758; and Form 8765 3.12.179.11.4 Erroneous Refunds 3.12.179.11.5 Undeliverable (TC 740) or Cancelled (TC 841) Refund 3.12.179.11.6 Excess Collections, Dishonored Checks and Unidentified Remittances 3.12.179.12 Category Code L7 (Credit Transfers and Bad Checks) 3.12.179.12.1 Installment Agreement (IA) User Fees 3.12.179.13 Category Codes Y1 and Y2 (ISRP and Payments Other Than Doc Codes 24, 34, 45, 48, 58, and 87) 3.12.179.13.1 Category Y1 Criteria: 3.12.179.13.1.1 If TC 150 and TC 610 are Unpostable 3.12.179.13.1.2 If TC 150 is Unpostable With a Posted TC 610 3.12.179.13.1.3 If TC 610 is Neither Posted nor Unpostable 3.12.179.13.1.4 If TC 610 is Unpostable 3.12.179.13.2 Unpostable Category Code Y2 3.12.179.13.2.1 "Looping" Conditions 3.12.179.14 Taxpayer Delinquency Investigation (TDI) and Notice Delay Information 3.12.179.14.1 Erroneous TDIs - IMF and MFT 29 (TC 599) 3.12.179.14.2 Command Code STAUP 3.12.179.14.2.1 Command Code STAUP and TC 470 Notice Delay 3.12.179.14.2.2 Inputting Command Code STAUP or TC 470 3.12.179.15 Posting Transactions Input Timing 3.12.179.15.1 General Information 3.12.179.15.1.1 Background 3.12.179.15.1.1.1 Master File Resequencing 3.12.179.15.1.2 Transaction Posting Time 3.12.179.15.1.3 Customer Account Data Engine 2 (CADE2) Daily Transaction Posting 3.12.179.15.1.4 Rules for Cycling 3.12.179.15.2 IDRS Programs with Posting Delay Codes 3.12.179.15.2.1 Pre-journalized Credit Transfers 3.12.179.15.2.2 Dual Debit and Credit Transfers 3.12.179.15.2.3 General Instructions for Posting Delay Codes 3.12.179.15.3 Trace ID Number 3.12.179.16 Criminal Investigation 3.12.179.16.1 Criminal Investigation, Statute, and Bankruptcy Issues 3.12.179.17 Instructions for Creating Name lines and Assessing Non-Return Civil Penalties 3.12.179.18 IMF Data Master File (DM–1) Valid and Invalid Segments 3.12.179.18.1 DM–1 Validation Processing 3.12.179.18.1.1 Match on Accretion File 3.12.179.18.1.2 No Match on Accretion File 3.12.179.18.1.3 ECC-MTB Quarterly Merge 3.12.179.18.2 Valid and Invalid Segment of the IMF for SSNs 3.12.179.18.3 Social Security Numbers (SSNs) out of Valid Range 3.12.179.18.3.1 Secondary SSNs 3.12.179.18.3.2 Form W-7 Attached, ITIN Procedures (AUSPC Only) 3.12.179.18.4 Entity Changes (Name and Address) 3.12.179.18.5 Entity Codes (ECs) and Filing Status Codes 3.12.179.18.6 IMF Entity Resolution Procedures 3.12.179.18.6.1 Correcting TINs When Schedule SE or Form 5329 is Present 3.12.179.18.6.2 SE Schedule(s) or Form(s) 5329 are not Present 3.12.179.18.6.3 First Name Lines 3.12.179.18.6.4 Editing IMF Name Lines 3.12.179.18.7 Establishing an Account (TC 000) 3.12.179.18.8 IMF Name Changes (TC 013) 3.12.179.18.9 IMF Name Changes TC 040 and TC 041 Resolution When SSN(s) Address Invalid Segment of Master File 3.12.179.18.9.1 Research for better SSN(s) or Name Control(s) 3.12.179.18.10 IMF Automated Establishment of Taxpayers 3.12.179.19 Decedent Returns 3.12.179.19.1 Joint Returns 3.12.179.19.2 Other Than Joint Returns 3.12.179.20 Individual Retirement Account (IRA) MFT 29 3.12.179.20.1 Source and Sequence of IRA Accounts 3.12.179.20.2 Processing Form 5329 to Create a MFT 29 account 3.12.179.21 Electronic Federal Tax Payment System (EFTPS) and Credit Card and Electronic Funds Withdrawal Payments 3.12.179.22 International (INTL) Returns (AUSPC only) 3.12.179.22.1 International Returns (Filing Location Codes 20 and 21) 3.12.179.22.2 International Returns Transshipping to AUSPC 3.12.179.22.3 Status of an International Filer 3.12.179.22.4 Guam Address or Income From Guam 3.12.179.22.5 Virgin Islands Address or Income From Virgin Islands 3.12.179.22.6 Dual Status Tax Returns 3.12.179.22.7 Form 1040-PR and Form 1040-SS 3.12.179.22.8 Form 1040-NR and Form 1040-NR-EZ (AUSPC Only) 3.12.179.23 Individual Master File (IMF) Unpostable Resolution 3.12.179.24 Form 4442, Inquiry Referral 3.12.179.25 Unpostable Code (UPC) 126 Reason Code 0 and RC 1 Return Integrity and Compliance Services (RICS) Identity Theft Filter 3.12.179.26 UPC 127 RC 0 Invalid Universal Location Code 3.12.179.27 UPC 128 RC 0 IDRS Notice Status Mismatch 3.12.179.28 UPC 129 RC 0 Political Check-Off 3.12.179.29 UPC 130 RC 0 Unprocessable Transactions 3.12.179.30 UPC 130 RC 1 Multiple Merge Initiating Transactions 3.12.179.31 UPC 131 RC 0 Criminal Investigation Reversal 3.12.179.32 UPC 132 RC 0 Invalid IMF Merge 3.12.179.33 UPC 133 RC 0 Examination Request Indicator and Military Deferment 3.12.179.33.1 UPC 133 RC 1 3.12.179.34 UPC 134 RC 2, RC 3, and RC 5 Debtor Master File (DMF) 3.12.179.35 UPC 135 RC 0 Disaster Claims 3.12.179.36 UPC 136 RC 0 and RC 1 3.12.179.36.1 UPC 136 RC 0 Decedent Returns and Computer Condition Codes (CCCs) 3.12.179.36.2 Resolution Procedure UPC 136 RC 0 When Establishing Spouse's Account 3.12.179.36.3 UPC 136 RC 1 Temporary SSN With Unallowable Claims 3.12.179.37 UPC 137 Bureau of the Fiscal Service (BFS) (Formerly Financial Management Service [FMS]) 3.12.179.37.1 UPC 137 RC 1 3.12.179.37.2 UPC 137 RC 2 3.12.179.37.3 UPC 137 RC 3 3.12.179.37.4 UPC 137 RC 4 3.12.179.37.5 UPC 137 RC 5 3.12.179.37.6 UPC 137 RC 6 3.12.179.38 UPC 138 Refund Repayment and Cancellation 3.12.179.38.1 UPC 138 RC 0 3.12.179.38.2 Resolution Procedures for UPC 138 RC 0 for TC 720 3.12.179.38.3 Resolution Procedures for UPC 138 RC 0 for TC 720 Refund Anticipation Loan (RAL) repayment 3.12.179.38.4 UPC 138 RC 2 3.12.179.38.5 UPC 138 RC 3 3.12.179.38.6 UPC 138 RC 4 3.12.179.39 UPC 139 RC 0 and RC 1 Offer-in-Compromise 3.12.179.40 UPC 140 GUF RPS and Payment Match 3.12.179.40.1 UPC 140 General Information 3.12.179.40.1.1 UPC 140 GUF Comparisons 3.12.179.40.2 Research Tools for UPC 140 3.12.179.40.3 UPC 140 RC 0 and RC 1 3.12.179.40.4 Research for Missing Payments for UPC 140 3.12.179.40.5 Resolution Procedures for UPC 140 with Posted TC 610, TC 660, and TC 670 Payment 3.12.179.40.6 Resolution Procedures UPC 140 for Multiple TC 610 Payments 3.12.179.40.7 UPC 140 RC 2 3.12.179.40.8 UPC 140 RC 3 3.12.179.40.9 UPC 140 RC 5 3.12.179.40.10 UPC 140 RC 6 3.12.179.41 UPC 141 RC 0 3.12.179.42 UPC 142 RC 0 (Obsolete) 3.12.179.43 UPC 143 RC 0 Settlement Amount 3.12.179.44 UPC 145 RC 0 W-4 Penalties and Substitute for Returns (SFR) 3.12.179.45 UPC 146 RC 0 Revenue Receipt and Substantiated Credit 3.12.179.45.1 Resolution Procedure UPC 146 RC 0 When TC 762 not Present 3.12.179.46 UPC 147 RC 0 Identity Protection PIN (IP PIN) 3.12.179.46.1 Preliminary Research to Determine Resolution for UPC 147 RC 0 3.12.179.46.2 UPC 147 RC 4 No Filing Requirement 3.12.179.47 UPC 148 Non-Matching Spouse's SSN 3.12.179.47.1 UPC 148 RC 0-5 3.12.179.47.2 UPC 148 RC 6-7 Form 5405 First Time Home Buyer Credit 3.12.179.47.3 UPC 148 RC 9 Form 8941 3.12.179.48 UPC 150 Statute Expiration 3.12.179.48.1 UPC 150 RC 0–2 3.12.179.48.2 UPC 150 RC 3-7 and RC 9 3.12.179.49 UPC 151 No Account Present on Master File 3.12.179.49.1 UPC 151 RC 0 3.12.179.49.2 Resolution Procedures UPC 151 RC 0 When SSN(s) Address Valid Segment of Master File 3.12.179.49.3 Procedure UPC 151 RC 0 when SSN(s) Address Invalid Segment of Master File 3.12.179.49.4 UPC 151 Correcting Unpostables 3.12.179.49.5 Resolution Procedure UPC 151 RC 0 for Prior Year Payments 3.12.179.49.6 Resolution Procedure UPC 151 RC 0 for Other Situations 3.12.179.49.7 Resolution Procedure UPC 151 RC 0 for L7s 3.12.179.49.8 Resolution Procedure UPC 151 RC 0 for 1040-X (Blocking Series 290-299 Doc Code 54) 3.12.179.49.9 Resolution Procedure UPC 151 RC 0 for Injured Spouse 3.12.179.49.10 Resolution Procedure UPC 151 RC 0 for MFT 29 3.12.179.49.11 Resolution Procedure UP 151 RC 0 for MFT 55 3.12.179.49.12 Resolution Procedure UPC 151 RC 0 for MFT 35 With TC 796 3.12.179.49.13 UPC 151 RC 1 3.12.179.49.14 UPC 151 RC 2 3.12.179.50 UPC 152 Name Control Mismatch Other Than Long Entity 3.12.179.50.1 UPC 152 RC 0 Name Control Mismatch Other Than Long Entity 3.12.179.50.1.1 Resolution Procedure UPC 152 RC 0 using Form 4251 3.12.179.50.1.2 Resolution Procedure UPC 152 RC 0 Document Pulled from Files 3.12.179.50.2 UPC 152 RC 1 3.12.179.50.3 Resolution Procedure UPC 152 RC 1 for MFT 35 With TC 796 3.12.179.50.4 UPC 152 RC 2 MFT 55 TC 013 Mismatch 3.12.179.51 UPC 153 Long Entity Addressing Invalid Segment of Master File 3.12.179.51.1 UPC 153 RC 0 3.12.179.51.2 Resolution Procedures UPC 153 RC 0 Correcting International Unpostables 3.12.179.52 UPC 154 RC 0-6 Math Error Processing 3.12.179.53 UPC 155 RC 0 3.12.179.54 UPC 156 RC 0 Valid Segment of Master File Name Control Mismatch 3.12.179.54.1 Resolution Procedure UPC 156 RC 0 When Missing Taxpayer Information 3.12.179.54.2 Resolution Procedure UPC 156 RC for E-Filed Returns 3.12.179.55 UPC 157 RC 0 (FSC 5) and RC 1 (Generated Name Control) 3.12.179.55.1 UPC 157 RC 2 Joint Name Line 3.12.179.55.2 UPC 157 RC 3 Invalid Spousal SSN 3.12.179.55.3 UPC 157 RC 4 Invalid SSNs 3.12.179.56 UPC 158 RC 0 and RC 1 Estimated Penalty, Duplicate Assessments, and Abatements 3.12.179.57 UPC 159 No Existing Tax Module 3.12.179.57.1 UPC 159 RC 0 3.12.179.57.1.1 Resolution Procedure UPC 159 RC 0 When Correct Account is Located 3.12.179.57.1.2 UPC 159 RC 0 No Module for Installment Agreements (IA) User Fees Payments 3.12.179.57.1.3 Resolution Procedure UPC 159 RC 0 All Other Transactions 3.12.179.57.2 Resolution Procedure UPC 159 RC 0 for MFT 35 With TC 796 3.12.179.57.3 Resolution Procedure UPC 159 RC 0 for MFT 35 Transactions That are Other Than TC 796 or Payment Transactions 3.12.179.58 UPC 160 - Audit Criteria on Master File 3.12.179.58.1 UPC 160 RC 0–2 3.12.179.58.2 UPC 160 RC 3–5 3.12.179.58.3 UPC 160 RC 6–8 3.12.179.59 UPC 161 RC 0 Check Digit and SSN Mismatch 3.12.179.60 UPC 162 RC 0 Tax Period Ending Mismatch 3.12.179.60.1 Resolution Procedure UPC 162 RC 0 for TC 29X or TC 30X 3.12.179.60.2 Resolution Procedures UPC 162 RC 0 for Payment Transactions (TC 610, TC 640, TC 660, or TC 670) 3.12.179.60.3 Resolution Procedure UPC 162 RC 0 for Payment Transfer Resolutions 3.12.179.60.4 Resolution Procedure UPC 162 RC 0 TC 370 (Jeopardy Assessments) 3.12.179.60.5 Resolution Procedure UPC 162 RC 0 Extensions of Time to File (Form 4868) 3.12.179.60.6 Resolution Procedure UPC 162 RC 0 Short Period TC 150 with Deceased Taxpayer 3.12.179.60.7 Resolution Procedure UPC 162 RC 0 for All Other Conditions 3.12.179.60.8 UPC 162 Correspondence Guidelines (TC 150) 3.12.179.60.9 Resolution Procedure UPC 162 RC 0 International Unpostables 3.12.179.61 UPC 163 TC 000 Finds an Existing Tax Module 3.12.179.62 UPC 164 RC 0–8 3.12.179.62.1 UPC 164 RC 9 3.12.179.63 UPC 165 RC 0-3 Civil Penalty Overflow 3.12.179.64 UPC 166 RC 0 Filing Status Code (FSC) Mismatch 3.12.179.64.1 Resolution Procedures UPC 166 RC 0 Changing Filing Status Codes 3.12.179.64.2 Resolution Procedures UPC 166 RC 0 Decedent Returns (FSC Mismatch) 3.12.179.64.3 Resolution Procedure UPC 166 RC 0 International Unpostables Filing Status Code Mismatch (AUSPC) 3.12.179.65 UPC 167 Incorrect Penalty Adjustment 3.12.179.65.1 UPC 167 RC 0 and RC 1 3.12.179.65.2 UPC 167 RC 2–4 3.12.179.66 UPC 168 Reversal Transaction Fails to Find Original Related TC 3.12.179.66.1 UPC 168 RC 0 3.12.179.66.1.1 Resolution Procedure UPC 168 RC 0 for Doc Code 77 3.12.179.66.1.2 Resolution Procedure UPC 168 RC 0 for Doc Codes 24, 34, 45, 48, and 58 (Category L7) 3.12.179.66.1.3 Resolution Procedure UPC 168 RC 0 for MISC TC and All Other Conditions 3.12.179.66.2 UPC 168 RC 1–3 3.12.179.66.3 UPC 168 RC 6 3.12.179.66.4 UPC 168 RC 7–9 3.12.179.67 UPC 169 Invalid Entity Field 3.12.179.67.1 UPC 169 RCs 0–3 3.12.179.67.2 UPC 169 RC 4–8 3.12.179.67.3 UPC 169 RC 9 3.12.179.67.4 Resolution UPC 169 RC 9 3.12.179.68 UPC 170 RC 0 Incorrect Adjustment 3.12.179.69 UPC 171 RC 0 Bankruptcy 3.12.179.69.1 Petition Date of October 22, 1994, or Later 3.12.179.69.2 Civil Penalties 3.12.179.69.3 Abatements and Assessments With Petition Date Earlier Than October 22, 1994 3.12.179.69.4 TC 150 With Petition Date Earlier Than October 22, 1994 3.12.179.69.5 Procedures for Bankruptcy Cases Earlier Than October 22, 1994 3.12.179.69.6 Area Office Insolvency 3.12.179.69.7 Assessment Statute Expiration Date (ASED) for Bankruptcy Cases 3.12.179.69.8 Notification of Wrong Area Office and Insolvency Processing Cases 3.12.179.69.9 Bankruptcy Unpostables Repeating (Other Than UPC 171) 3.12.179.69.10 Unpostables Release Transcripts 3.12.179.69.11 Annual Purge of Bankruptcy Unpostables 3.12.179.69.12 UPC 171 RC 1–4 3.12.179.70 UPC 173 RC 0-7 Unsettled Return 3.12.179.70.1 UPC 173 RC 0 and RC 1 3.12.179.70.2 UPC 173 RC 2 and RC 3 3.12.179.70.3 UPC 173 RC 4 and RC 5 3.12.179.70.4 UPC 173 RC 6 and RC 7 3.12.179.71 UPC 174 RC 0 Undelivered Refund Check 3.12.179.72 UPC 175 RC 0 Module Balance Unavailable 3.12.179.72.1 Resolution Procedure UPC 175 RC 0 for Doc Code 58 and Tax Period Issues 3.12.179.72.2 Resolution Procedure UPC 175 RC 0 Erroneous Refunds 3.12.179.73 UPC 176 RC 0 No Account Present on Invalid Segment of Master File 3.12.179.73.1 Resolution Procedure UPC 176 RC 0 First Time Filers 3.12.179.73.2 Resolution Procedure UPC 176 RC 0 Form 8379 (Injured Spouse) 3.12.179.73.3 Resolution Procedure UPC 176 RC 0 Procedures if Taxpayer is Claiming EIC with Erroneous TIN, IRSN, or ITIN 3.12.179.73.4 Resolution Procedure UPC 176 RC 0 Correcting International Unpostables 3.12.179.74 UPC 177 RC 0 Scrambled SSN Account 3.12.179.75 UPC 178 RC 0-2 Extensions 3.12.179.75.1 UPC 178 RC 0 Extended Date Earlier Than Posted Date 3.12.179.75.2 UPC 178 RC 1 Collection Statute Expiration Date (CSED) 3.12.179.75.3 UPC 178 RC 2 Assessment Statute Expiration Date (ASED) 3.12.179.75.4 Resolution Procedures UPC 178 RC 0 Correcting International Unpostables 3.12.179.76 UPC 179 RC 0 and RC 1 Delinquency Penalty Discrepancy 3.12.179.77 UPC 180 RC 2 Potential Excess EIC 3.12.179.78 UPC 181 RC 0 Possible Erroneous Account Closing 3.12.179.79 UPC 182 RC 0 Account Deactivated 3.12.179.80 UPC 183 RC 0 and RC 1 Criminal Investigation Case 3.12.179.80.1 UPC 183 RC 0 and RC 1 3.12.179.81 UPC 184 RC 0 3.12.179.82 UPC 185 RC 0 and RC 1 Duplicate TC 3.12.179.83 UPC 186 RC 0-2 Erroneous Account Transfer Out—Non Master File (NMF) 3.12.179.83.1 UPC 186 RC 0 3.12.179.83.2 UPC 186 RC 1 3.12.179.83.3 UPC 186 RC 2 3.12.179.84 UPC 187 RC 0 Erroneous Adjustment to Offer-in-Compromise Module 3.12.179.85 UPC 188 RC 0 Tax Period Ending Prior to Existing Tax Module 3.12.179.85.1 UPC 188 RC 1 3.12.179.86 UPC 189 RC 0-6 Reversal TC Amount Discrepancy 3.12.179.86.1 UPC 189 RC 0 Reversal TC Amount Discrepancy 3.12.179.86.2 Resolution Procedure UPC 189 RC 0 for Form 3552 3.12.179.86.3 Resolution Procedures UPC 189 RC 0 if TC 892 3.12.179.86.4 Resolution Procedure UPC 189 RC 0 for Doc Code 34 3.12.179.86.5 Resolution Procedure UPC 189 RC 0 for Doc Codes 24, 48, or 58 3.12.179.86.6 Resolution Procedure UPC 189 RC 0 Miscellaneous Conditions 3.12.179.86.7 UPC 189 RC 1 3.12.179.86.8 UPC 189 RC 2–6 3.12.179.87 UPC 189 RC 7 3.12.179.88 UPC 189 RC 8 Self Employed (SE) Income Amount 3.12.179.89 UPC 189 RC 9 First Time Home Buyer Credit Recapture 3.12.179.90 UPC 191 RC 0 3.12.179.91 UPC 192 RC 0-3 Mismatch of Closing Code or Module Status 3.12.179.91.1 UPC 192 RC 0 and RC 1 3.12.179.91.2 UPC 192 RC 2 and RC 3 3.12.179.92 UPC 193 RC 0-3 - Incorrect Expired Balance 3.12.179.93 UPC 194 RC 0-3 3.12.179.93.1 UPC 194 RC 0 3.12.179.93.1.1 Resolution Procedure UPC 194 RC 0 Form 3552 3.12.179.93.1.2 Resolution Procedures UPC 194 RC 0 TC 971, TC 972, and TC 844 3.12.179.93.1.3 Resolution Procedure UPC 194 RC 0 All Others 3.12.179.93.2 UPC 194 RC 1 3.12.179.93.2.1 Resolution Procedure UPC 194 RC 1 Form 3552 3.12.179.93.3 UPC 194 RC 2 3.12.179.93.4 UPC 194 RC 3 3.12.179.94 UPC 195 RC 1 First Time Home Buyer's Credit Repayment Filing Status Code 3.12.179.94.1 UPC 195 RC 2 First Time Home Buyer's Credit Repayment Amount 3.12.179.95 UPC 196 RC 0 and RC 1 Reversal TC Amount is More Than Input TC Amount 3.12.179.96 UPC 197 RC 0-8 Module on Retention Register and TC 370 Criteria 3.12.179.96.1 UPC 197 RC 0 3.12.179.96.1.1 Restoring RRR Tax Modules to Master File 3.12.179.96.1.2 Resolution Procedure UPC 197 RC 0 for Payments 3.12.179.96.1.3 Resolution Procedure UPC 197 RC 0 for TC 150 3.12.179.96.1.4 Resolution Procedure UPC 197 RC 0 All Other Transactions 3.12.179.96.1.5 Resolution Procedure UPC 197 RC 0 Unable to Obtain Module from Retention Register 3.12.179.96.2 UPC 197 RC 1–3 3.12.179.96.3 UPC 197 RC 4 3.12.179.96.4 UPC 197 RC 5–8 3.12.179.97 UPC 198 RC 0, RC 2, and RC 3 Incorrect Extension or Possible Incorrect Payment 3.12.179.97.1 UPC 198 RC 0 3.12.179.97.2 UPC 198 RC 2 3.12.179.97.2.1 Resolution Procedures UPC 198 RC 2 When TC 922 or 924 on Module 3.12.179.97.2.2 Resolution Procedure UPC 198 RC 2 for All Other TCs 3.12.179.97.2.3 Resolution Procedures UPC 198 RC 2 for Payment Encoding Errors 3.12.179.97.3 Resolution Procedure UPC 198 RC 2 for MFT 35 Transactions That are Balance Due TC 670 Payment Transactions with DPC 36 3.12.179.97.4 UPC 198 RC 3 3.12.179.98 UPC 290 RC 1-9 3.12.179.98.1 UPC 290 RC 1 Bad Transaction Date 3.12.179.98.2 UPC 290 RC 2 Bad Transaction Code 3.12.179.98.3 UPC 290 RC 3 Invalid MFT or Incompatible TC and MFT Combination 3.12.179.98.4 UPC 290 RC 4 Invalid Tax Period 3.12.179.98.5 UPC 290 RC 5 Undelivered or Refund Cancellation Reasons 3.12.179.98.6 UPC 290 RC 6 RPS 3.12.179.98.7 UPC 290 RC 7 Tax Class 3.12.179.98.8 UPC 290 RC 8 Invalid FLC Code 3.12.179.98.9 UPC 290 RC 9 User Fees 3.12.179.98.10 Resolution UPC 290 RC 9 User Fee Sweep Program 3.12.179.98.11 Resolution Procedure UPC 290 RC 9 for Other invalid User Fee Data 3.12.179.99 UPC 291 RC 1-9 Transaction Inconsistencies 3.12.179.99.1 UPC 291 RC 1 Transaction Amount Inconsistencies 3.12.179.99.2 UPC 291 RC 2 Invalid Secondary Transactions 3.12.179.99.3 UPC 291 RC 3 TC 29X or TC 30X Reference Numbers 3.12.179.99.4 UPC 291 RC 4 Invalid Closing Codes 3.12.179.99.5 UPC 291 RC 5 3.12.179.99.6 UPC 291 RC 6 Blank or Invalid Name Control 3.12.179.99.7 UPC 291 RC 7 Adjustment Transaction and Interest Incompatible 3.12.179.99.8 UPC 291 RC 8 Invalid Extension Date 3.12.179.99.9 UPC 291 RC 9 Transaction With Invalid Information 3.12.179.100 UPC 292 RC 0 EIC Exceeding Allowable Maximums 3.12.179.100.1 UPC 292 RC 0 and RC 2 3.12.179.100.2 UPC 292 RC 3 TC 150 Math and Non Math Error 3.12.179.100.3 UPC 292 RC 4 Invalid Entity Code and Address Information 3.12.179.100.4 UPC 292 RC 5 Invalid TC 150 Schedule Information 3.12.179.100.5 UPC 292 RC 6 3.12.179.100.6 UPC 292 RC 7 Invalid Doc Code 34 Conditions 3.12.179.101 UPC 293 RC 0–2 Invalid Transactions 3.12.179.101.1 UPC 293 RC 3 3.12.179.101.2 UPC 293 RC 6 and RC 7 3.12.179.101.3 UPC 293 RC 8 Invalid Character Count 3.12.179.101.4 UPC 293 RC 9 TC 29X Credit Interest Date 3.12.179.102 UPC 294 RC 1 Invalid Transactions 3.12.179.103 UPC 295 RC 2 and RC 3 Invalid Transactions 3.12.179.104 UPC 296 RC 0 Beginning of Year Processing 3.12.179.105 UPC 297 RC 0 End of Year Processing 3.12.179.106 UPC 298 RC 0 Area Office Realignment 3.12.179.107 UPC 299 RC 0–5 TC 150 with Invalid Fields 3.12.179.107.1 UPC 299 RC 6 and RC 8 TC 150 With Invalid First Time Home Buyer Credit Fields (FTHBC) 3.12.179.107.2 UPC 299 RC 9 TC 150 3.12.179.108 Payer Master File (PMF) Unpostables 3.12.179.109 PMF General Research 3.12.179.110 UPC 501 RC 1 No Account Present 3.12.179.111 UPC 503 RCs 1 - 3 Name Control Mismatch Exhibit 3.12.179-1 Statutory Periods of Limitation Chart Exhibit 3.12.179-2 UPC 197 Retention Register Requests Exhibit 3.12.179-3 UPC 147 RC 0 Comparison Checklist 1040, 1040-SR, and 1040-A Exhibit 3.12.179-4 UPC 147 RC 0 Comparison Checklist 1040-EZ Exhibit 3.12.179-5 UPC 147 RC 0 Comparison Checklist 1040-PR and 1040-SS Part 3. Submission Processing Chapter 12. Error Resolution Section 179. Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution 3.12.179 Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution Manual Transmittal November 01, 2024 Purpose (1) This transmits revised IRM 3.12.179, Error Resolution, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution. Material Changes (1) IRM 3.12.179 revised throughout to update organizational title Wage and Investment to Taxpayer Services. IPU 24U0696 issued 05-29-2024 (2) IRM 3.12.179.1.5 - IRM Deviations and Local Procedures - Removed duplicate section (3) IRM 3.12.179.1.5 - Acronyms - Added additional Acronyms (4) IRM 3.12.179.1.6(1) - Related Resources - Added the IDRS Command Code Job Aid link. IPU 24U0696 issued 05-29-2024 (5) IRM 3.12.179.1.6(1) - Related Resources - Added the link to the Unpostables Job Aid (6) RM 3.12.179.2.4(3)(f) - Weekly Management Review - Changed No Reply requirement from 30 days to 45 days (7) IRM 3.12.179.2.5(6)(f) - General Unpostables Concepts - Removed graphic CC ESTABO and added reference to see Unpostables Job Aid (8) IRM 3.12.179.2.5(6)(f) - General Unpostables Concepts - Changed No Reply requirement from 30 days to 45 days (9) IRM 3.12.179.2.9 - IRM Deviations and Local Procedures - Updated verbiage and IRM reference (10) IRM 3.12.179.3.1(1) - Taxpayer Advocate Service (TAS) Background Information - Updated verbiage and added new information (11) IRM 3.12.179.4.5 - Cases Requiring Special Handling - Added guidance and additional information on IRC 965. IPU 24U0696 issued 05-29-2024 (12) IRM 3.12.179.4.6 - Cases Requiring Special Handling - Added information on Prompt, Quick, and Jeopardy Assessments (Doc Code 51) IPU 24U0849 issued 07-17-2024 (13) IRM 3.12.179.4.6(7) - Cases Requiring Special Handling - Added information on unposted UPCs (14) IRM 3.12.179.6.1(1) - Form 8749 Unpostable Action and Routing Slip - Added clarification on F 8749 (15) IRM 3.12.179.6.1(2) - Form 8749 Unpostable Action and Routing Slip - Added Note section on F 8749 (16) IRM 3.12.179.6.1(3) - Form 8749 Unpostable Action and Routing Slip - Removed graphic F 8749 and added reference to see Unpostables Job Aid (17) IRM 3.12.179.6.3(1)(d) - CC UPCAS - Removed graphic CC UPCASZ and added reference to see Unpostables Job Aid (18) IRM 3.12.179.8(3) - Form 4251, Return Charge-Out - Added the link to the Unpostables Job Aid (19) IRM 3.12.179.8(3) - Form 4251, Return Charge-Out - Removed graphic F 4251 and added reference to see Unpostables Job Aid (20) IRM 3.12.179.8.1.1 - Block Request Before Requesting a Document for the Fourth (4th) Time - Removed graphic CC ESTABDB and added reference to see Unpostables Job Aid (21) IRM 3.12.179.11(2) - Credit Transfers, Offsets and Refunds (Erroneous, Canceled or Undeliverable) - Corrected IRM link. IPU 24U0876 issued 07-29-2024 (22) IRM 3.12.179.11.3 - Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48. and 58; Form 8758; and Form 8765 - Removed irrelevant manual credit transfer information. IPU 24U0876 issued 07-29-2024 (23) IRM 3.12.179.11.3 - Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48. and 58; Form 8758; and Form 8765 - Removed graphic F 2424, F 3809, and F 8758 examples. (24) IRM 3.12.179.11.3(3) (a) - Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48. and 58; Form 8758; and Form 8765 - Removed secondary TC 570 requirements. IPU 24U0876 issued 07-29-2024 (25) IRM 3.12.179.11.3(3) (a) - Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48. and 58; Form 8758; and Form 8765 - Note section is removed to cycle delay the credit transfers for DC 24. IPU 24U0987 issued 09-20-2024 (26) IRM 3.12.179.11.3(3) (b) - Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48. and 58; Form 8758; and Form 8765 - Removed figure 3.12.179-7. IPU 24U0876 issued 07-29-2024 (27) IRM 3.12.179.11.3(3) (c) - Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48. and 58; Form 8758; and Form 8765 - Removed figure 3.12.179-8. IPU 24U0876 issued 07-29-2024 (28) IRM 3.12.179.12.1(4)(a) - Installment Agreement (IA) User Fees - Added clarification on procedures (29) IRM 3.12.179.12.1(4)(b) - Installment Agreement (IA) User Fees - Added clarification on procedures (30) IRM 3.12.179.12.1(5) - Installment Agreement (IA) User Fees - Added Note section (31) IRM 3.12.179.12(2)(g) - Category Code L7 (Credit Transfers and Bad Checks) - Corrected the factor number to seven. IPU 24U0696 issued 05-29-2024 (32) IRM 3.12.179.12.1(2) - Installment Agreement (IA) User Fees - Added new IA user fee amount. IPU 24U0696 issued 05-29-2024 (33) IRM 3.12.179.15.1.1.1 - Master File Resequencing - Update SERP link (34) IRM 3.12.179.19(4) - Decedent Returns - Added clarification om sending cases to BMF Rejects (35) IRM 3.12.179.19(4) - Decedent Returns - Added instruction to the note section to transship BMF Rejects cases to Ogden (36) IRM 3.12.179.19(6)(c) - Decedent Returns - Changed No Reply requirement from 30 days to 45 days (37) IRM 3.12.179.22.8(1)(c) - Form 1040-NR and Form 1040-NR-EZ (AUSPC Only) - Changed No Reply requirement from 30 days to 45 days (38) IRM 3.12.179.25(1) - Unpostables Code (UPC) 126 RC 0 and RC 1 - Added clarification to refer U 126 cases to RICS/RIVO (39) IRM 3.12.179.30 - UPC 130 RC 1- Updated to UPC 130 Reason Code 1 Multiple Merge Initiating Transactions (40) IRM 3.12.179.31 - UPC 131 RC 0 - Updated to UPC 131 Reason Code 0 Criminal Investigation Reversal (41) IRM 3.12.179.33.(1) - UPC 133 RC 0 - Added information to the condition section (42) IRM 3.12.179.33.1.(1) - UPC 133 RC 1 - Added information to the condition section (43) IRM 3.12.179.36.1(1) - UPC 136 RC 0 - Added information to the condition section (44) IRM 3.12.179.37.3(1) - UPC 137 RC 3 - Added information to the condition section (45) IRM 3.12.179.37.5(1)(a) - UPC 137 RC 5 - Added information to the condition section (46) IRM 3.12.179.8.4(1) - UPC 138 RC 2 - Added information to the condition section (47) IRM 3.12.179.38.4(2) - UPC 138 RC 2 - Changed RACS to ACO (48) IRM 3.12.179.38.5(1) - UPC 138 RC 3 - Added information to the condition section (49) IRM 3.12.179.38.6(1)(c) - UPC 138 RC 4 - Added information to the condition section (50) IRM 3.12.179.38.1(1) - UPC 138 RC 0 -Added information to the condition section. IPU 24U0696 issued 05-29-2024 (51) IRM 3.12.179.38.1(2) - UPC 138 RC 0 - Added clarification on multiple refunds in the same cycle. IPU 24U0696 issued 05-29-2024 (52) IRM 3.12.179.38.1(2) - UPC 138 RC 0 - Added instructions on TC 740 / TC 841. IPU 24U0987 issued 09-20-2024 (53) IRM 3.12.179.38.1(3) - UPC 138 RC 0 - Replaced Accounting POC information. IPU 24U0696 issued 05-29-2024 (54) IRM 3.12.179.38.2(2) - UPC 138 RC 0 - Added instruction on TC 720. IPU 24U0987 issued 09-20-2024 (55) IRM 3.12.179.38.3(1) - UPC 138 RC 0 - Added information on how to recognize RAL accounts. IPU 24U0987 issued 09-20-2024 (56) IRM 3.12.179.40.3. - UPC 140 RC 0 and RC 1 - Removed graphic on credit transfer and on Re-sequencing file (57) IRM 3.12.179.40.6(1)(d) - Resolution Procedures UPC 140 for Multiple TC 610 Payments - Changed No Reply requirement from 30 days to 45 days (58) IRM 3.12.179.40.7(3)(a) - UPC 140 RC 2 - Added clarification on File Location Code (59) IRM 3.12.179.40.7(3)(a) - UPC 140 RC 2 - Added Instruction on incorrectly transcribed tax period (60) IRM 3.12.179.40.9(1) - UPC 140 - RC 5 - Removed graphic on credit transfer (61) IRM 3.12.179.40.9(1) - UPC 140 - RC 5 - Added Return Due Dates. IPU 24U0696 issued 05-29-2024 (62) IRM 3.12.179.40.9(1) - UPC 140 - RC 5 - Added Return Due Dates (OUO Content) (63) IRM 3.12.179.40.9(4) - UPC 140 RC 5 - Removed graphic in the 140 - 5 section about credit transfer (64) IRM 3.12.179.42 -UPC 142 - RC 0 - UPC is obsolete (65) IRM 3.12.179.46.1(1)(d) - Preliminary Research to determine Resolution for UPC 147 Reason Code 0 - Changed IRM reference (66) IRM 3.12.179.47.1(1) - UPC 148 RC 0 - 5 - Added information to the condition section (67) IRM 3.12.179.49 - UPC 151 No Account Present on Master File - Removed graphic on CC INCHG (68) IRM 3.12.179.50.1.1 - Resolution Procedure UPC 152 Reason Code 0 using Form 4251 - Removed graphic on transcription error (69) IRM 3.12.179.54 - UPC 156 Reason Code 0 Valid Segment of Master File Name Control Mismatch - Removed graphic on reversed SSNs (70) IRM 3.12.179.57.1.1 - Resolution Procedure UPC 159 Reason Code 0 When Correct Account is Located - Removed graphic on no existing tax module (71) IRM 3.12.179.57.1(1)(a) - UPC 159 RC 0 - Added information to the condition section (72) IRM 3.12.179.57.1(1)(b) - UPC 159 RC 0 - Added information to the condition section (73) IRM 3.12.179.57.1(1)(d) - UPC 159 RC 0 - Added information to the condition section (74) IRM 3.12.179.57.1(1)(e) - UPC 159 RC 0 - Added information to the condition section (75) IRM 3.12.179.57.1(1)(f) - UPC 159 RC 0 - Added information to the condition section (76) IRM 3.12.179.57.1.2 - UPC 159 RC 0 No Module for Installment Agreements (IA) User Fees Payments - Removed broken SERP link (77) IRM 3.12.179.57.1.2(2) - UPC 159 RC 0 - Added new IA user fee amount. IPU 24U0696 issued 05-29-2024 (78) IRM 3.12.179.58.1(1) - UPC 160 RC 0-2 - Added information to the condition section (79) IRM 3.12.179.58.1(3) - UPC 160 RC 0-2 - Added information to the condition section (80) IRM 3.12.179.58.1(4) - UPC 160 RC 0-2 - Added information to the condition section (81) IRM 3.12.179.58.2(1) - UPC 160 RC 3-5 - Added information to the condition section (82) IRM 3.12.179.58.2(4) - UPC 160 RC 3-5 - Added information to the condition section (83) IRM 3.12.179.58.3(1) - UPC 160 RC 6-8 - Added information to the condition section (84) IRM 3.12.179.59(2) (a) - UPC 161 RC 0 - Added clarification on check digits IPU 24U0987 issued 09-20-2024 (85) IRM 3.12.179.59(2) (c) - UPC 161 RC 0 - Added clarification on check digits. (86) IRM 3.12.179.60.6(2) - Resolution Procedure UPC 162 RC 0 Short Period TC 150 with Deceased Taxpayer - Added instructions on transship BMF Rejects cases to Ogden (87) IRM 3.12.179.60.7(2) - UPC 162 RC 0 - Added instruction on Clean Vehicle Credit cases. IPU 24U0987 issued 09-20-2024 (88) IRM 3.12.179.62(3) - UPC 164 RC 0-8 - Removed graphic on reversed EC credits and WH credits example (89) IRM 3.12.179.62(3) - UPC 164 RC 0-8 - Removed correspondence and No Reply procedures (90) IRM 3.12.179.62(7) - UPC 164 RC 0-8 - Replaced KITA Coordinator POC information and added OUO content (91) IRM 3.12.179.62(8) - UPC 164 RC 0-8 - Replaced Hostage Coordinator POC information and added OUO content (92) IRM 3.12.179.66.1(1) - UPC 168 RC 0 - Added information to the condition section and updated the notes table (93) IRM 3.12.179.66.2(2) - UPC 168 RC 1-3 - Added information to the condition section (94) IRM 3.12.179.72.1(1) (b) - UPC 175 RC 0 - Corrected to prior resolution. IPU 24U0015 issued 01-02-2024 (95) IRM 3.12.179.73 - UPC 176 Reason Code 0 No Account Present on Invalid Segment of Master File - Removed graphic example on No Acc present on Invalid Seg Rev SSN and No Account present on Invalid Seg EP (96) IRM 3.12.179.79(2) - UPC 182 RC 0 - Added instruction on reassign cases. IPU 24U0696 issued 05-29-2024 (97) IRM 3.12.179.86.3(1) (c) - UPC 189 RC 0 - Corrected to prior resolution. IPU 24U0015 issued 01-02-2024 (98) IRM 3.12.179.86.5(1) (a) - UPC 189 RC 0 - Corrected to prior resolution. IPU 24U0015 issued 01-02-2024 (99) IRM 3.12.179.86.8(5) - UPC 186 RC 4 - Corrected to prior resolution. IPU 24U0015 issued 01-02-2024 (100) IRM 3.12.179.97.2(5) - UPC 198 RC 2 - Added clarification on IRC 965 tax payments. IPU 24U0696 issued 05-29-2024 (101) IRM 3.12.179.97.2(5) - UPC 198 RC 2 - Added instruction on DPC 61 payments. IPU 24U0987 issued 09-20-2024 (102) IRM 3.12.179.98.9(2) - UPC 290 RC 9 - Added new IA user fee amount. IPU 24U0696 issued 05-29-2024 (103) IRM 3.12.179.101.2(2)(d) - UPC 293 RC 6-7 - Added Note regarding URC 8 procedures. IPU 24U0696 issued 05-29-2024 (104) IRM 3.12.179.106.2(9) - UPC 299 RC 9 - Added Note to clarify using EUP. IPU 24U0696 issued 05-29-2024 (105) IRM 3.12.179.110 - UPC 501 RC 1 - Removed figures 3.12.179-57 and 3.12.179-58, added a link to the IRM 3.12.279. (106) IRM 3.12.179.111 - UPC 503 RC 1 and RC 3 - Removed figures 3.12.179-59 and 3.12.179-60, added a link to the IRM 3.12.279. (107) Exhibit 3.12.179-2 - UPC 197 Retention Register Requests - Corrected email address. IPU 24U0696 issued 05-29-2024 (108) Editorial changes have been made throughout the IRM and include updates to the Filling Season year, spelling, formatting, punctuations and restructuring sub sections to be consistent with Plain Language. correcting spelling. IRM section titles are adjusted for a consistency. Added table row with OuO content. Additionally, updated to gender neutral language. Effect on Other Documents IRM 3.12.179, Error Resolution - IMF/PMF Unpostables Resolution dated November 6, 2023 (effective January 1, 2024), is superseded. The following IRM Procedural Updates, issued from January 2, 2024 through September 20, 2024, have been incorporated into this IRM: 24U0015, 24U0696, 24U0849, 24U0876, 24U0987. Audience Individual Master File Unpostable Units, Taxpayer Services, Submission Processing Campuses. Effective Date (01-01-2025) James L. Fish Director, Submission Processing Taxpayer Services Division 3.12.179.1 (01-01-2021) Program Scope and Objectives This section contains procedures for maintaining the integrity of the Individual Master File (IMF) and Payer Master File (PMF) Unpostables by providing instructions to correct unpostable transactions/conditions not compatible with existing master file data. Purpose ,this section provides Individual Master File (IMF) and Payer Master File (PMF) guidelines for resolving INDIVIDUAL or FILES type unpostables using the Generalized Unpostable Framework (GUF). Audience, these procedures apply to Taxpayer Services (TS) Submission Processing Input Corrections Operations (ICO) personnel: Supervisory Tax Examining Assistant Lead Tax Examining Technician Tax Examining Technician Policy Owner, Director, Submission Processing. Program Owner, Specialty Programs Branch, Post Processing Section. Primary Stakeholders, other areas affected by these procedures include (but not limited to): Information Technology (IT) Programmers Taxpayer Advocate Service (TAS) Chief Counsel Compliance Submissions Processing Large Business and International (LB&I) Small Business Self-Employed (SBSE) 3.12.179.1.1 (08-10-2017) Background A portion of the daily receipts of returns and transaction codes at a Submission Processing site requires research for Social Security Numbers (SSN) and perfection of the Individual taxpayer’s account. If the entity on the account and the entity on the return do not match, then an Unpostable is created. IMF Entity Unpostables is responsible for such research and perfection. IMF Entity Unpostables also processes specific documents related to filing requirements of the IMF taxpayer. This IRM provides procedures for processing unpostable returns and transaction codes by establishing, maintaining and updating entities on the IMF. 3.12.179.1.2 (01-01-2021) Authority Authority of this IRM also comes from the following sources: Title 26 of the United States Code (USC), more commonly known as the Internal Revenue Code (IRC) IRS Restructuring and Reform Act (RRA 98) Section 3705(a) 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 Cuts and Jobs Act (TCJA) IRS Employee Contact--Restructuring and Reform Act (RRA) Section 3705(a). Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986. All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements. Additionally Policy Statements provide authority on the tax work being completed. 3.12.179.1.3 (08-10-2017) Responsibilities The Campus Director monitors operational performance for the Submission Processing campus. The Operations Manager monitors operational performance for their operation. The Team Manager/Lead monitors and ensures they have the tools to perform their duties. The Team Employees follow the instructions contained in this IRM and maintain updated IRM procedures. 3.12.179.1.4 (08-10-2017) Program Management and Review Program Reports: System control reports on the Control-D WebAccess (CTDWA) and a general listing of the reports located in IRM 3.12.32 ,Error Resolution - General Unpostables. Program Effectiveness Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial Reviews Annual Review: The processes outlined in this IRM is reviewed annually to ensure accuracy and promote consistent tax administration. 3.12.179.1.5 (01-01-2025) Acronyms An acronym is a word formed from the initial letter or letters of each of the successive parts or major parts of a compound term, such as IDRS for Integrated Data Retrieval System. A list of acronyms and the definitions used in this IRM. This list is not all inclusive. For a complete listing of acronyms, please refer to the Acronyms Database (irs.gov) ACRONYM DEFINITION AC Action Code ASED Assessment Statute Expiration Date Blk Series Blocking Series BMF Business Master File CADE Customer Account Data Engine CAF Centralized Authorization File cc closing code CC Command Code CCC Computer Condition Code CRN Credit Reference Number CSED Collection Statute Expiration Date DDIA Direct Debit Installment Agreement DC / Doc Code Document Code DLN Document Locator Number ECC-MTB Enterprise Computing Center at Martinsburg ECC-MEM Enterprise Computing Center at Memphis EFTPS Electronic Federal Tax Payment System EIN Employer Identification Number ELF Electronic Filing System EPMF Employee Plans Master File ERS Error Resolution System FPLP Federal Payment Levy Program FLC File Location Code FYM Fiscal Year Month GUF Generalized Unpostable Framework IAT Integrated Automation Technologies IDRS Integrated Data Retrieval System IMF Individual Master File IRAF Individual Retirement Account File IRC Internal Revenue Code IRN Item Reference Number IRM Internal Revenue Manual IRS Internal Revenue Service IRSN Internal Revenue Service Number ITIN Individual Taxpayer Identification Number MF Master File MFT Master File Tax Code MRS Microfilm Replacement System NAP National Account Profile NC Name Control OAR Operation Assistance Request P&A Planning and Analysis PDC Posting Delay Code PMF Payer Master File PRN Penalty Reference Number PSSN Primary Social Security Number RACS Revenue Accounting Control System RC Reason Code RSED Refund Statue Expiration Date RDD Return Due Date RPC Return Processing Code SCI Specialty Collection Insolvency SCCF Service Center Control File SCRIPS Service Center Recognition Image Processing System SCUPMF Service Center Unpostable Master File SSA Social Security Administration SSSN Secondary Social Security Number TAS Taxpayer Advocate Service TC Transaction Code TE Tax Examiner TIF Taxpayer Information File TIN Taxpayer Identification Number TP Taxpayer UPC Unpostable Code URC Unpostable Resolution Code URF Unidentified Remittance File XSF Excess Collections File 3.12.179.1.6 (01-01-2025) Related Resources The following IRM’s and resources will assist in performing the work as outlined in this IRM: IRM 1.11.2, Internal Management Document System, Internal Revenue Manual (IRM) Process IRM 2.3.11, IDRS Terminal Responses - Command Codes TXMOD and SUMRY IRM 2.3.13, IDRS Terminal Responses - Command Codes FFINQ, REINF, and REMFE IRM 2.3.15, IDRS Terminal Responses - Command Code ENMOD IRM 2.3.17, IDRS Terminal Responses - Command Code ESTABD IRM 2.3.31, IDRS Terminal Responses - Command Code CFINK and RPINK for CAF Inquiry IRM 2.3.35, IDRS Terminal Responses - Command Code IRPTR IRM 2.3.37, IDRS Terminal Responses - Command Code UPTIN for the GUF System IRM 2.3.48, IDRS Terminal Responses - Command Code UPDIS For The GUF System IRM 2.3.51, IDRS Terminal Responses - Command Code IMFOL IRM 2.3.60, IDRS Terminal Responses - Command Codes NAMEE IRM 2.3.62, IDRS Terminal Responses - Command Code ESTAB IRM 2.3.73, IDRS Terminal Responses - Command Codes TRDBV, TRERS ,TRPRT, and R8453. IRM 2.3.80, IDRS Terminal Responses - Command Code DDBKD IRM 2.4.9, IDRS Terminal Input - Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG IRM 2.4.17, IDRS Terminal Input - Command codes ADD24, 34, 48, ADD24, 34, 48 and FRM24, 34, 48 IRM 2.4.19, IDRS Terminal Input - Command codes REQ77, FRM77 and FRM7A IRM 2.4.28, IDRS Terminal Input - Command Code STAUP IRM 3.5.10, Remittance Transaction Research (RTR) System IRM 3.11.212, Returns and Documents Analysis - Applications for Extension of Time to File IRM 3.12.32, General Unpostables IRM 3.12.37, IMF General Instructions IRM 3.13.5, Individual Master File (IMF) Account Numbers IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables IRM 3.17.21, Credit and Account Transfers IRM 3.17.46, Automated Non-Master File Accounting IRM 3.17.79, Accounting Refund Transactions IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates IRM 13.1.7, Taxpayer Advocate Case Procedures - Taxpayer Advocate Service (TAS) Case Criteria IRM 21.4.6, Refund Offset IRM 21.5.5, Unpostables IRM 21.5.7, Accounts Resolution - Payment Tracers IRM 25.6, Statute of Limitations IRM 5.12.3, Lien Release and Related Topics Integrated Data Retrieval System (IDRS) IRS Source Home Page Employee User Portal (EUP) Servicewide Electronic Research Program (SERP) Submission Processing Design Center (SPDC) Integrated Document Solution Enterprise: Control D/ WebAccess Remittance Transaction Research (RTR) System Integrated Automation Technologies (IAT) Online Retrieval System (ORS) for the Social Security Administration (SSA) site IDRS Command Code Job Aid Name Control Job Aid Student Guide 2526-001 http://core.publish.no.irs.gov/docs/pdf/d7071--2016-01-00.pdfIMF Unpostables Job Aid 2526-701 3.12.179.2 (05-14-2021) General Information and Introduction This subsection contains general information for IMF and PMF Unpostable resolution. 3.12.179.2.1 (01-01-2023) Guidelines and Objectives of the Unpostable Function The objective of the Unpostable function is to maintain the integrity of the Master File by identifying and resolving transactions that are not compatible with existing Master File programming or normal Submission Processing campus operating procedures. When transactions cannot post to the master file, SP employees will use IRM procedures to resolve the unpostable condition. Unpostables are accessed using the GUF system. The GUF system sorts unposted transactions in "category codes" for all master files. The Unpostable function must review and resolve unpostable records following IRM 3.12.32.7, Unpostable Inventory Management Guidelines, and the instructions in this IRM to ensure proper processing and posting, and to minimize adverse taxpayer contact. For accounts in balance due status, where the Unpostable correction involves decreasing or eliminating a balance due, a hold must be input with Command Code (CC) STAUP. The hold will be based on the module status. If the case is being referred to Adjustments, Collections or Taxpayer Advocate Services (TAS), input hold for 15 weeks. All others, input for four weeks. During conditions of backlogs, high priority must be given to processing unpostables related to refunds and payments on accounts where returns have previously posted and are in a balance due condition. Review all unpostable systemic problems to minimize taxpayer impact. Mass receipts of unpostables due to systemic issues involving accounts in balance due status will result in mass input to defer any later notices. Mass receipts result in immediate contact by management to the Notice Review function to ensure erroneous notices are not mailed. Contact management immediately upon identifying a possible systemic problem. Keep copies of examples and sanitize when appropriate. IRM 25.6, Statute of Limitations, provides guidelines for clearing and processing cases of imminent statute expiration. Different methods are used to determine the assessment statute expiration date (ASED), refund statute expiration date (RSED), or collection statute expiration date (CSED). Unpostables must "clear" all statute-imminent cases, other than transaction code (TC) 291 or TC 301 decreases, through the Statute function. Transaction codes 291 and 301 decreases will be sent to the Accounts Management Correspondence section regardless of whether the statute is imminent or expired. IRM 21.4.4, Manual Refunds, and IRM 3.17.79, Accounting Refund Transactions, provide guidelines for the issuance of manual refunds. IRM 3.12.32, General Unpostables, provides guidelines for the General Unpostable Framework (GUF) system. Processing of unpostable returns subject to return delinquency notices where the issuance of the first notice is imminent or issued must include the processing of a TC 590 / TC 599 closing code (cc) 017/018 to both minimize unnecessary collection activity and adverse taxpayer impact. Use Closing Code 017 if the return is being processed BEFORE the Program Completion Date (PCD). Use Closing Code 018 if the return is being processed AFTER the PCD. Integrated Automation Technologies (IAT) tools are designed to increase efficiency and accuracy of regular processing. The tools allow users to be more productive and help employees ensure accurate processing. The use of an IAT tool is mandatory. See the IAT website Integrated Automation Technologies - Home (sharepoint.com) for a list of available tools and User Guides. Managers will ensure that all employees receive training on the utilization and application of IAT tools. 3.12.179.2.2 (03-20-2023) General Unpostable Framework (GUF) IRM 3.12.32, General Unpostables, provides: Instructions for input of terminal requests to display, suspend, research and resolve unpostable cases. General guidelines regarding processing of Unpostable cases. Case reassignment guidelines and procedures. MASS closure guidelines, batch and Integrated Submission and Remittance Processing (ISRP) guidelines, and certain FILES closure guidelines. However, if a case designated for "MASS" closure is reassigned (from the SC or "unit" number) to an INDIVIDUAL, the case will be closed per instructions in this manual. Unpostable category information, details for Form 4251, Return Charge-Out, specific details and explanations of Unpostable Listings and Reports, Command Code descriptions, Terminal Screen formats, and general Unpostable Resolution Code (URC) corrective action descriptions. In general, tax examiners will not reassign cases to or from themselves to another employee number or area unless directed by specific instructions in this manual. Note: If there are multiple open UPCs under the same Taxpayer Identification Number (TIN) in the same Service Center, all cases will be reassigned and worked by one TE. 3.12.179.2.3 (01-01-2023) Customer Account Data Engine (CADE) 2 The CADE 2 Program Office in Headquarters is charged with the primary goal of implementing a single, modernized programming solution which provides daily processing of taxpayer accounts. The CADE 2 solution is comprised of several components; to modernize the IRS to a daily processing environment with several Transition States. With CADE 2, the IMF campus cycles are: Campus Cycle: Thursday - Wednesday Master File Processing: Friday - Thursday Notice Review: Saturday - Monday (8+ days) Unpostables: New available Tuesday; Closing Tuesday IMF transaction posting time frames are outlined as follows: Transactions will be viewable using Corporate Files Online (CFOL) command codes on Saturday following the weekly Master File processing run each Thursday. Transactions will be viewable as posted transactions using Integrated Data Retrieval System (IDRS) command codes on Monday following the weekly Master File processing run on Thursday. Note: With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday. Individual Master File (IMF) processes and posts specific transactions daily. IMF identifies unpostable transactions each day of the cycle. However, GUF continues to run weekly. Unpostables for all 5 days of the IMF cycle are marked for GUF to locate for opening runs beginning on Mondays. IMF does not re-analyze the account at the end of the cycle to determine if the unpostable condition is resolved. There is a potential that the transaction needed to resolve the unpostable condition may post on a different day in the same cycle. In this situation, close the unpostable with URC 0. GUF 07 reports (which also generate Form 4251) contains multiple IMF data rows for each day of the production cycle (data for Day 1 of the cycle, data for Day 2 of the cycle, etc.) Note: BMF continues to process weekly and creates one unpostable file for GUF to locate for the opening run on Monday. 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. Corporate Files On-Line (CFOL) CC IMFOL and Integrated Data Retrieval System (IDRS) CC TXMOD will contain indicators on the screen to identify whether the account is a Daily account or a Weekly account. Note: To prevent an erroneous refund when a credit transfer is being done on a Tuesday, input a cycle delay as appropriate on a TC 150. Note: To prevent repeat unpostables, when a transaction is input on CC ENMOD on a Tuesday, input a cycle delay as appropriate. 3.12.179.2.4 (01-01-2025) Weekly Management Review Weekly management review of unpostables includes identification of unpostables to be assigned and worked in the following priority: Protection of government interest (Insolvency, Criminal Investigation, Statute, program bugs) Cash flow (interest impact) Taxpayer relations (payment, refunds, adjustment transactions) All other conditions Weekly management review includes: Review of actual work more than two cycles old to ensure minimum delays in processing exist, or to determine if work is being delayed because of a lack of employee training. Review to ensure initial case handling was proper. 100 percent review of repeat unpostables is required any time the repeat unpostables for a given cycle exceeds 20 percent of the receipts per Master File. Note: See IRM 3.30.123.2.4.4(2)(e) for specific repeat unpostable percentages. Review of suspense cases to ensure suspense is timely and appropriate; that replies are worked as soon as received, and no-replies are worked expeditiously. Note: See IRM 3.12.32, General Unpostables, for the guidelines in monitoring Unpostable receipts and inventories. To minimize delays and costs to other Submission Processing campus functions ensure the following: Prior to transferring cases to Unidentified, an attempt to contact taxpayers must be made. The results of the contact, if not conclusive, must be sent to Unidentified. When overpayments of accounts are present, the taxpayer will be contacted to determine if payment was intended for another account. Transactions that will freeze an account such as TC 570 / TC 640 will not be used unless there is a reason to believe the liability is imminent. Work referred to other organizations can be avoided if the related organization can provide guidelines for unpostable processing and management feels they have the skills to execute the instructions with less than 5 percent error rate. Impact of an unavailable document must be minimized by having specialized employees assigned to work these cases. Every attempt must be made to resolve those cases prior to requesting the document a second and third time. For other than sensitive cases (Criminal Investigation and Insolvency) request a copy of the return when an address is available. No Reply actions will be based on a 45 -day period for Domestic and International cases, beginning with the day the letter is mailed to the taxpayer. 3.12.179.2.5 (01-01-2025) General Unpostable Concepts When resolving Unpostable records, follow the intent of the initiator as much as possible within the provisions of the Internal Revenue Code and the appropriate Master File computer programming. If there is a conflict between the general and specific instructions, notify the Headquarters Analyst for a determination. Include priority for processing payment transactions and the use of a hold via Command Code (CC) STAUP. For CC STAUP guidelines see IRM 3.12.179.15.2, Taxpayer Delinquent Investigation (TDI) and Notice Delay Information. Use the guidelines in IRM 3.12.179.11.2, Taxpayer Contact to resolve Unpostables, for Additional Information, to ensure consistency in communication with taxpayers through phone and correspondence. The Unpostable function must exercise precautions when correcting unpostable records. When a payment is identified for a tax module and posted or unposted within another module, proper research and credit transfers must be input to the correct TIN, and/or tax period. Accurate posting of these accounts will expedite processing and minimize adverse taxpayer contact. Exercise precautions and do thorough research when correcting unpostable records to apply payments to the correct module. When a payment is identified for a particular tax module and has posted or unposted within another module, correct by closing related unpostables together or inputting a credit transfer. Accurate posting of these transactions will expedite processing and minimize adverse taxpayer contact. Caution: If an unpostable or misapplied credit/payment appears on the same tax period as a posted extension, the tax examiner will request the extension to verify that it posted correctly. If not posted correctly, the extension is reprocessed to the correct tax period. This allows the correct assessment of the penalty/interest when the original return (TC 150) posts. Ways to minimize delay and cost to other campus functions: Prior to transferring payments to the Unidentified Remittance File (URF), an attempt to contact taxpayers must be made if contact information is available. If the results of the contact are not conclusive, the payment must be transferred to the URF. When modules are in credit status, contact the taxpayer to determine if payment is intended for another account. Use caution when inputting transactions that will freeze accounts, such as TC 570 or TC 640. Leaving remarks on a case is always recommended. If the case is resolved correctly, but the TE fails to leave remarks, this should not be subject to an error nor should the case be tore up by Quality Review team. Attempt to resolve payment cases before requesting the document a second or third time. If the document is not available in RTR and is needed to resolve the case, request the document. Use CC UPCASD1 or CC UPCASD2 if the payment in question is the unpostable you are trying to resolve. Otherwise, use CC ESTABDO. Please refer to the IMF Unpostables Job Aid 2526-701 for an example of CC ESTABDO.. . No reply actions is based on a 45-day -day period for Domestic and International cases, beginning with the day the letter is mailed to the taxpayer. Note: If the specific procedures conflict with unpostable philosophy, the specific Unpostable Code instructions take precedence. 3.12.179.2.6 (01-01-2023) Discovered Remittances Cash and non-cash remittances found during processing after the mail opening operation are referred to as "discovered remittances." It is the responsibility of the Unpostable Tax Examiner to review the envelope for the possibility of a remittance when working unpostables involving missing payments. 3.12.179.2.7 (01-01-2023) Unpostable Reassignment and Closure Types Unpostable cases should not be reassigned between the Unpostable unit and Entity/Entity Unpostables unless specific criteria are met. Coordination with Entity Unpostables involves dedicating a specific basket or bin to place unpostable cases requiring special assistance (expedite process). These unpostables must be reviewed by Entity Unpostables within an established timeframe. No more than three business days can elapse, before the unpostable case is returned to the Unpostable Function to prevent aged unpostables. Expeditious processing of unpostables is imperative to avoid aged inventory. Caution: If coordinating an unpostable with another area for taxpayer information number (TIN) clarification, provide specific remarks to explain why the unpostable is being sent. Suspend the case. Do not reassign the document. The receiving area may return the unpostable for insufficient information. The receiving area must respond within three business days. Unpostables will reassign cases to the appropriate function if certain criteria are met. There are four types of unpostable case closures: 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. Note: Doc Code 51 unpostables cannot be GUF Auto-Closed Unpostable Resolution Code (URC) 2 to the originator. MASS - Multiple cases closed with one GUF input action, batch closures. FILES - After repeated attempts to secure the document, the Unpostable function will close the case to Rejects as a Special Search with "CC UPCASD4." INDIVIDUAL - Single cases closed manually. 3.12.179.2.8 (03-20-2023) Interest Reduction Initiative Report (GUF 07-42) To reduce the amount of interest paid by the IRS due to untimely processing, Interest Reduction Initiative Reports (GUF 07-42 and 51-43) and Summaries (GUF 07-43 and 51-44) generate for all BMF Transaction Codes (TCs) 150, 295 and 299 unpostable records where the credit interest date is in jeopardy or expired. If the IRS does not meet the 45-day interest free period for return processing, interest must be paid to the taxpayer. All unpostable returns identified on the GUF 07-42, New Unpostables with Interest Free Period Due to Expire report, and other unpostable returns which would result in a refund greater than the amount identified in the Campus as the Unpostable Interest Reduction Initiative tolerance amount, are processed as high priority work. Tax Examiners receive a GUF 51-43, Interest Reduction List report, listing "Interest Free Due to Expire" cases assigned to them. Cases must be worked, or documents ordered as soon as possible. Expedite manual refunds to Rejects if the interest free period is in jeopardy and the refund is $25,000 or more. If a return is identified as "Amended" or "Superseded," and a TC 150 has posted, do not treat as a credit interest return. If the return is identified as a "Duplicate" or "Replacement," but no TC 150 is posted or pending, treat as a credit interest return if all other criteria is met. Do not treat a return filed on the wrong form as a credit interest return, or any return to be reassigned to the Criminal Investigation (CI) function. If the return is an unpostable code (UPC) 29X or UPC 49X (incorrect or invalid return conditions only), or the return has a math error condition(s), do not issue a manual refund. Use unpostable resolution code (URC) 8 to close the case to the Reject function for verification of the tax data and overpayment amount. Notate on the Form 8749, Unpostable Action and Routing Slip or 8-code slip, the interest computation date and any corrective action(s) needed. Coordinate directly with the Reject Function on any cases for which a manual refund may be needed. If the unpostable resolution requires the input of a correspondence received date, use URC 8 to close the case to the Reject Function, noting on the Form 8749 or 8-code slip any corrective action(s) needed and the correspondence received date. Coordinate directly with the Reject Function on any cases for which a manual refund may be needed, if the correspondence received date plus 45 days indicates the interest-free period is in jeopardy. After following the established procedures for ordering missing documents and the return cannot be obtained (Not in Files, Charged-out, or Missing), use CC UPCASD4 to close the case to Rejects (Special Search). Notate on the Form 8749 or 8-code slip, "Return unavailable." When closing cases using URC 8 to Rejects, notate on the Form 8749 or 8-code slip, "Manual Refund." 3.12.179.2.9 (01-01-2025) IRM Deviation and Local Procedures Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3 , Internal Revenue Manual (IRM) Process, when Procedures Deviate from the IRM, and elevate through proper channels for executive approval. Local procedures are created or developed to provide specific instructions to local offices on specific programs. They supplement and support the IRM. Local procedures cannot deviate, contradict, or duplicate material in the IRM, nor can they set policy or change National program guidance. It is the responsibility of each manager to ensure all employees are aware of and have access to local procedures. Provide a copy of all memorandums of understanding to the headquarters analyst. 3.12.179.3 (01-01-2023) Taxpayer Advocate Service (TAS) This subsection contains information on referring cases to TAS. 3.12.179.3.1 (01-01-2025) Taxpayer Advocate Service (TAS) Background Information The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief. 3.12.179.3.1.1 (01-01-2023) Taxpayer Bill of Rights The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(1)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights. 3.12.179.3.1.2 (01-01-2023) Referring Cases to Taxpayer Advocate Service (TAS) Refer taxpayers to TAS when the contact meets TAS criteria and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable. Note: It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 877-777-4778 or TTY/TDD 800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service received. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM. The following types of cases should NOT be referred to TAS: Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes. Note: See IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria, for information on cases that TAS generally will no longer accept. TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply: The taxpayer is experiencing economic harm or is about to suffer economic harm. The taxpayer is facing an immediate threat of adverse action. The taxpayer will incur significant costs if relief is not granted (including fees for professional representation). The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted. The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem. The taxpayer has not received a response or resolution to their problem or inquiry by the date promised. A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s problem or dispute within the IRS. The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the taxpayer’s rights. The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo. Note: Case criteria are not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case. 3.12.179.4 (01-01-2019) Cases Requiring Special Handling This subsection contains information on cases requiring special handling. See IRM 3.12.179.11.2, for information on Offsets and Transfers relating to MFT 35. See IRM 3.12.179.3, for information on Taxpayer Advocate Service (TAS). 3.12.179.4.1 (01-01-2014) Offset Bypass Refunds (OBRs) Under certain limited circumstances where "hardship" exists, the Service Center may issue a manual refund of excess credits without first satisfying outstanding tax liabilities. These refunds are known as "Offset Bypass Refunds" (OBR’s). OBR’s may not be issued to bypass a Treasury Offset Program (TOP) obligation. Credits holding on an account are not eligible for refund to the extent that they will satisfy a TOP obligation. Generally, for original returns, an OBR must be issued before the posting date (23C date) of the original return (TC 150) on which the overpayment was reported. OBR paper requests are no longer referred to the Taxpayer Advocate Service. A request for an OBR must be worked immediately upon receipt. When the Unpostable function has problems determining whether "hardship" exists, they should suspend the case and include in remarks ”Possible Hardship” and contact local unpostable TAS liaison or lead for assistance. Action should be taken to prevent the posting of the assessment until such determination can be made. OBR’s can be requested by any functional office and must be signed by the authorized approving official as determined by your function. See IRM 21.4.6, Refund Offset, and IRM 3.17.79, Accounting Refund Transactions, for instructions as to what situations qualify for manual refunds, and how to complete the manual refund forms (Form 5792, Request for IDRS Generated Refund, and Form 3753, Manual Refund Posting Voucher). Note: See IRM 21.4.6, Refund Offset, for an explanation of how OBR’s will be identified for Accounting. See IRM 3.17.79, Accounting Refund Transactions, which includes instructions for Accounting to accept these manual refunds for processing, any special instructions for processing, and instructions to maintain a log of all OBR’s issued. 3.12.179.4.1.1 (05-29-2024) Issues and Considerations for Offset Bypass Refund (OBRs) The following indicators may be present on CC TXMOD: Application for Taxpayer Assistance Order (ATAO) Taxpayer Advocate Service (TAS) Unreversed TC 971 AC 154 (Identifies open TAS cases) Employee ID Number "63....." Taxpayer Assistance Center (TAC) Note: DO NOT CLOSE YOUR UNPOSTABLE IF YOU IDENTIFY ANY OF THE ABOVE CRITERIA ON AN OPEN UNPOSTABLE. Suspend and input history TAS CASE possible OBR and take to your Lead or TAS Liaison. OBR requests cannot be honored if the current date is equal to or after the Friday before the Assessment Document date (23C date is always a Monday) of the original return. Overpayments are excess credits claimed on original returns (TC 150) that have not posted to Master File. Evidence of the credit condition and documentation must be provided when an OBR manual refund posting voucher is submitted to the Accounts Management Branch. Evidence may be either a copy of the return or an IDRS print showing the amount of the overpayment on the account. Processing of an OBR requires prompt treatment to avoid the occurrence of an offset during Master File processing, depending upon the way in which the return is filed, i.e., paper or electronic. A pending offset (TC 896, TC 826, etc.) must be reversed. If there is a pending refund (PN TC 840, TC 846), and the refund cannot be stopped, issue a manual refund for only the offset amount. Update IDRS with activity code "TC840OBR" If an overpayment and/or account are frozen, or if other special conditions are evident, an OBR request may require contact with the affected function. Some examples are: "-Z" or "Z-" Freeze: contact CI. "-V" Freeze (bankruptcy): contact Specialty Collection Insolvency (SCI). The statute for refund has expired: no refund may be issued Invalid Social Security Number (SSN) conditions "-U" Freeze: Erroneous Refund TC 844 "-Q" Freeze: Unallowable Hold TC 576 - do not issue the refund for the TC 576 amount Questionable Refund Detection Team (QRDT) CI Control TC 910 / TC 912, TC 916, TC 918 Employee ID number 06850xxxxx - 06853xxxxx. P- Freeze (PFRZ) U- Freeze: Installment status 60. Module freeze Note: DO NOT CLOSE YOUR UNPOSTABLE IF YOU IDENTIFY ANY OF THE ABOVE CRITERIA ON AN OPEN UNPOSTABLE. Suspend and input history POSSIBLE OBR and take to your Lead. Initiators are responsible for monitoring the account and taking all necessary subsequent actions. Evaluation and monitoring are critical to prevent erroneous refunds. 3.12.179.4.2 (01-01-2023) Slipped or Mixed Blocks of Payments Slipped or mixed block conditions originate with the input of payments to the computer system. This can occur through Integrated Submission and Remittance Processing (ISRP) and Integrated Data Retrieval System (IDRS) in Area Offices. The key elements in identifying a slipped or mixed block condition include: The missing payment for one taxpayer is posted to the account of an unrelated taxpayer. A payment posted to the complainant's account with the same transaction date and a sequential Document Locator Number (DLN) which is unclaimed and/or excess. Example: Taxpayer A sends in a photocopy of a canceled check. In researching Taxpayer A's account, research determines a payment with the same transaction date but the DLN is different from that on the check, so instead of 00210-105-60025-X, it reads 00210-105-60026-X. When a slipped or mixed block is discovered, resolve the unpostable condition and route the block to Accounts Management. 3.12.179.4.3 (01-01-2023) Lien Release Considerations IRC 6325(a) requires the IRS to release liens within 30 days when a bond is accepted, accounts are fully paid, satisfied, or are no longer legally enforceable. The 30-day time frame begins when credits are received, regardless of correct posting. IRC 6325(a) requires the issuance of a release of federal tax lien within thirty (30) calendar days of the date on which: The liability for the amount assessed, together with all interest in respect thereof is satisfied The liability for the amount assessed, together with all interest in respect thereof becomes legally unenforceable A bond is accepted Timely release and accuracy of the lien is essential. IRC 7432 gives taxpayers the right to sue the federal government for damages if the Service knowingly or negligently fails to release a lien. Conditions that satisfy liens and may require manual release of liens are comprised of the following: Form 3870, Request for Adjustment Premature assessment in Tax Court cases Pending abatements Corrected unpostables Delayed payment posting See IRM 5.12.3, Federal Tax Liens - Lien Release and Related Topics IRC 7432. Employees of functions with access to the Automated Lien System (ALS) will input lien release requests in these situations. For those functions that do not have access to ALS, determine the Centralized Lien Unit (CLU) lien release contact on SERP by going to: IRS Source Homepage SERP Who/Where Advisory Lien Filing/Payoff/Release Internal Requests If a TC 582 indicator is present on any unpostable tax module and there is no TC 583, expedite to CLU once the unpostable is resolved. 3.12.179.4.4 (06-10-2020) Affordable Care Act (ACA) Shared Responsibility Payments (SRP) MFT 35 For tax years 2014 through 2018, certain individuals must have Minimum Essential Health Coverage (MEC), have a coverage exemption, or make a Shared Responsibility Payment (SRP). For tax years beginning after December 31, 2018, the SRP is reduced to $0. This is indicated on the return by: Checking the full year coverage box Attaching Form 8965, Health Coverage Exemptions Making a Shared Responsibility Payment Generally, a taxpayer is liable for the SRP if the taxpayer or another individual in the same tax household does not have either MEC or a coverage exemption. The taxpayer figures the SRP using a worksheet found in the taxpayer instructions for Form 8965. However, the worksheet DOES NOT have to be submitted. SRP is reported on Form 1040, Schedule 4 and Form 1040-SR, Schedule 4, Other taxes (for tax years 2017 and prior, Form 1040-EZ line 11, Form 1040-A line 38, or Form 1040 line 61.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The SRP is assessed and collected under the new MFT 35. When the tax return posts, IMF generates the transactions to post the MFT 35 module one cycle later. The resequencing transactions can be viewed using CC IMFOLQ. 3.12.179.4.5 (05-29-2024) IRC Section 965 Tax IRC Section 965 (Repatriation Tax or Transition Tax) requires certain taxpayers to pay a transition tax on the untaxed foreign earnings of certain specified foreign corporations as if those earnings had been repatriated to the United States. Taxpayers will generally include amounts in income under section 965 in tax years 2017, 2018, or 2019. Taxpayers can elect to pay the net tax liability under section 965 in installments over eight years under section 965(h). A taxpayer may not receive a refund or credit of any portion of tax payments properly applied to the inclusion year (generally 2017 or 2018) unless and until the amount of the payments exceeds the entire unpaid income tax liability for the inclusion year, including all amounts to be paid in installments under section 965(h) in subsequent years. This provision impacts both IMF and BMF taxpayers. No new IRC 965 inclusion can be made after November 30, 2019. For IMF the inclusion year is 201712-201911. It is especially important not to remove Designated Payment Code (DPC) 64 for IRC 965 designated payments. It will harm the taxpayer and they receive a letter for non-compliance and the outstanding balance due. IRC 965 payment process: A taxpayer should make two separate payments, one for the transition tax (identified as a TC 670 with DPC 64) and one for the remaining regular tax due. This may be an installment of the IRC 965 transition tax owed or the remaining full net tax liability under IRC 965. The IRC 965 initial transition tax payments can be made electronically using Direct Pay, credit/debit card payment options and EFTPS. This is either the first year’s installment of the IRC 965 transition tax owed or the remaining full net tax liability under IRC 965. For the IRC 965 transition tax payment, there is no penalty for the taxpayers electing to use wire transfers as an alternative to otherwise mandated EFTPS payments. The taxpayers normally required to pay through EFTPS must submit the net tax liability under IRC 965 via wire transfer or they may be subject to penalties. On a wire payment of net tax liability under IRC 965, the taxpayer must use the 5 digit tax type code of 09650. On a check or money order payment of tax owed resulting from section 965 of the Code, the taxpayer should include a payment voucher (such as Form 1040-V or 1041-V) along with all other required information written on the front of their payment (2017 965 Tax) for example. For the payment owed without regard to section 965, normal payment procedures apply. This payment may be made at the same or different time from the 965 Payment but must be made by the due date of the return or penalties and interest may apply. If the taxpayers did not follow the instructions on how to make a designated IRC 965 payment, the payment will post as a TC 610, EFTPS, or estimated tax payment (TC 660). These payments can be corrected to the TC 670 DPC 64 if they are IRC 965 payments that posted without the DPC 64 in error. How to Identify IRC Section 965 returns and payments. DPC 64 indicates the payment is an IRC 965 designated payment. Payments that have been designated as IRC 965 payments should post to the module with TC 670 DPC 64. TC 670 payment on the module with DPC 64. Payment or source document if IRC Section 965, Section 965, 965, Transition Tax, DPC 64, or similar indication the payment is intended as an IRC Section 965 payment. This indication should be in the top margin of the tax return/payment posting voucher or anywhere on the paper check. These payments can be received with the IMF or BMF Forms/MFTs. Utilizing Remittance Transaction Research (RTR) and in memo section referencing IRC 965 tax liability Module referencing CP 56, which is the Annual Section 965 (h) Installment Notice, is generally issued to taxpayers every year in late February or early March. The taxpayers are instructed to make IRC 965 payments separate from their regular tax payment. The CP 56, Annual Section 965(h) Installment Notice has an IRC 965 payment voucher attached for this purpose. A Return Processing Code (RPC) F on the Tax Return, on CC RTVUE, or TRDBV. All IMF modules where the taxpayer made an IRC 965 inclusion or election during the inclusion year or year of a triggering event should have a RPC F. A Return Processing Code (RPC) 7 on the Tax Return, on CC RTVUE, or TRDBV is specific to IMF modules where a 965(i) election was made during the inclusion period. A Return Processing Code (RPC) P on the Tax Return, on CC RTVUE, or TRDBV used to find 2017 modules that were granted the 2017 Penalty Waiver. These modules should include a TC 971 AC 116 and a TC 971 AC 117. TC 971 AC 165 indicates an intact IRC 965(i) election with the amount of the outstanding IRC 965(i) Deferred Tax Liability reported in the MISC field. g. TC 971 AC 116 represents an underpayment of the first 965(h) installment for TY 2017 ONLY. The amount of the underpayment is put in the MISC field (dollars only-no cents, no special characters).TC 971 AC 114 or may contain TC 766 CRN 263. TC 971 AC 114 indicates the IRC 965 Total Tax Liability. This amount should be included in the TC 150 amount. Posted on inclusion year module and/or triggering event module only. TC 971 AC 117 represents the interest charged on the underpayment of the first 965(h) installment for TY 2017 ONLY. The amount of the interest charged on the underpayment is put in the MISC field (dollars only-no cents, no special characters). TC 766 CRN 263 a faux credit that masks the IRC 965 liability on Inclusion Year Module and/or Triggering Event Year Module only. TC 767 CRN 263 Reverses the TC 766 CRN 263 by the amount of a payment(s) made against or credits applied to the IRC 965(h) liability on Inclusion Year Module and/or Triggering Event Year Module only. Beginning 2019, IMF programming systemically generates a TC 767 CRN 263 when a TC 670 DPC 64 posts to the Inclusion Year and/or Triggering Event Year module. Research: IRC 965 tax payments have posted to the incorrect tax module and these payments should be moved to the correct module. Refunding these payments causes harm to the taxpayers. Taxpayers sending IRC 965 payments often write the year of the installment payment on the check instead of the IRC 965 inclusion year. Always research, XREF, and verify to ensure application to the correct tax period. Research of CC IMFOLM for the year indicates if there is an IRC 965 Liability starting with 201712. If there is NO IRC 965 INFORMATION AVAILABLE FOR THIS MODULE, move forward to the next tax year (201812 and 201911). If information is found, transfer the IRC 965 tax liability payment as a TC 670 / TC 570 DPC 64 on the tax period with IRC 965 liability. (201712, 201812, or 201911). The taxpayer may not understand that the total IRC 965 payment must be reported on the inclusion year. For example: The taxpayer makes a payment, RTR memo section shows IRC 965 2023. If the IRC 965 module (IMFOLM) shows that the taxpayer elected in 2018 to pay the IRC 965 taxes, we need to apply the payments to 2018 tax year as there is when the taxpayer started the installment payment. We will apply all eight installment payments to 201812. Command Code IMFOL IRC 965 module: CC IMFOL with Definer M was created to aid in identifying the IRC 965(h) deferral payments on the account. The amount listed under the title, Tax Liabilities and Installments reflects the latest TC 971 AC 114 (Total Net Tax Liability under Section 965) reported by the taxpayer. The amount listed under the title, Deferred amount, reflects the latest TC 766 CRN 263 remaining deferred amount. The rest of the screen display reflects the yearly percentage of the eight installments based on the latest TC 971 AC 114 and the remaining installment amounts due to the latest TC 766 CRN 263, along with the yearly due dates of the installments. This display screen will help in determining the amount of the IRC 965 deferral amount paid and the remaining deferral amount still owed. It will allow you to determine if an installment amount was paid, overpaid, with the overpayment being credited to the next installment or if the installment was underpaid. Caution: The CC IMFOLM display screen will recalculate with the input of a new TC 971 AC 114 and/or a new TC 766 / TC 767 CRN 263 amount. If there is an incorrect TC 971 AC 114 and/or an incorrect TC 766 / TC 767 CRN 263, the installment information shown on CC IMFOLM will also be incorrect. IRM 2.3.51-31, Command Code IMFOL Output Display — IRC 965 Liability 3.12.179.4.6 (01-01-2025) Prompt, Quick, and Jeopardy Assessments (Doc Code 51) Definition of Prompt, Quick, and Jeopardy Assessments: Quick assessments are assessments made expeditiously to protect the period of limitation. The quick assessment of additional taxes and agreed deficiencies is made when the statutory period for the assessment will expire before assessment actions can be completed under regular procedures. Prompt assessments are assessments made without delay when collection appears to be at risk. The intention is to proceed with the collection action as soon as possible after the assessment. Jeopardy assessments allow for the collection of taxes in circumstances in which it is determined that collection of taxes would be endangered if normal procedures are followed. Jeopardy assessments are usually requested by the Examination Function, but are also requested by Collection. They protect the government's interests under IRC 6861 (Jeopardy Assessment of Income, Estate, Gift and Certain Excise Taxes) and IRC 6862 (Jeopardy Assessment of Taxes other than Income, Estate, Gift and Certain Excise Taxes). Form 3552 (Prompt Assessment Billing Assembly) is prepared from Form 2859 (Request for Quick or Prompt Assessment) and they must be prepared by the originator. Form 3552 must contain the following information at a minimum: The upper left portion of the form should be completed with the Director’s address, MFT, Tax Period, Assessment Date, Transaction Code, and Name and address fields. The upper right portion of the form should be completed with the Document Locator Number, IDRS Number, Notice Date, Name Control, TIN, Form Number, and Tax Period Ended as (MM/DD/YYYY). The rest of the first page should include input under numbers 31, 32, 33, and 35. Note: If any of the information above is missing for Form 3552 reach out to the originator for the correction action. You must have Form 3552, the Form 2859 is not sufficient to close Doc Code 51 cases. For partial and full abatement Form 1331-B (Notice of Adjustment) must be prepared by the originator as well. The upper portion of the form should be completed with the EIN/SSN, Form, MFT, Tax period, and Name and address fields. Section I should contain the following: A statement instructing the abatement or reversal of the previously submitted assessment, the 23C date, the DLN, the reversal transaction codes with the applicable monetary amount and the date and name of employee completing the request. Section II should be completed with the applicable totals. The Form 1331-B must be signed by the approving official in the originating operation under section II. Note: If any of the information above is missing for Form 1331-B, reach out to the originator for the correction action. Form 3413 Transcription List (Account Transfer- in). Form 3413 must contain the following information: The upper portion must be completed with the DLN and Section 01 from A through F. The bottom section must include the preparer’s name, date prepared, and phone number. Note: Doc Code 51 blocking series 850-899 will only have Form 3413. Follow the steps below when reaching out to the originator. Contact the originator via secured email for audit trail and cc your’s and the originator’s manager. The following must be included in the email: Ask for instructions on how to edit the document with corrections and explain the Unpostables condition so they understand why it unposted. Include TIN, tax year, and sequence number in your email so they can create UPCASZ. Request Form 3552 or Form 3413 (unpostable inventory for blocking series 850-899 only) and advise the originator that they must state if it is a partial or full abatement or not. If yes, they must include Form 1331-B. The Form 1331-B is used for Form 3552 only. Originator will send an email to unpostables with CC UPCASZ with remarks of their request, including Form 3552, and the Form 1331-B if the case is a partial or full abatement or Form 3413 with blocking series 850-899. You must review all forms for completeness. The current version of the Forms on the Media & Publications website must be utilized. If a previous revision of the form is received, it should be rejected back to the originator. Work the case based on the UPC and TC condition with the originator instructions on how they want you to close the case. Close the case per IRM with URC 0 or URC 6 if possible. If not, follow the URC 8 instructions for the specific UPC. Unpostables print the request and fill out Form 8749 with the request what should be changed. Include Form 3552 or Form 3413 as appropriate, all supporting tax documents, and Form 1331-B if the case is partial or full abatement. UPC 168 RC 0, UPC 189 RC 0, UPC 151 RC 0, UPC 197 RC 0, and UPC 194 RC 1 are the most common unpostables Doc Code 51 cases. You may see some unposted under UPC 180 RC 2, UPC 159 RC 0, UPC 162 RC 0, UPC 188 RC 0, UPC 194 RC 0, UPC 197 RC 7, UPC 138 RC 0, UPC 152 RC 1, UPC 186 RC 0, UPC 138 RC 3, and UPC 168 RC 6. Note: If Form 3552 and/or Form 3413 not available elevate the case via P&A to HQ Analyst for resolution. Put the case in suspense with remarks “DC 51 Elevated to HQ”. 3.12.179.4.7 (01-01-2021) Statute of Limitations A Statute of limitation (Statute) is a time period established by law to review, analyze and resolve taxpayer and/or IRS related issues. The Internal Revenue Code (IRC) states that the IRS assess, refund, credit, and collect taxes within specific time limits. When the statute period expires, the IRS can no longer assess additional tax, allow a claim for refund by the taxpayer, nor take collection action. There is an Assessment Statute Expiration Date (ASED), a Refund Statute Expiration Date (RSED), and a Collection Statute Expiration Date (CSED). Each has a different statute expiration period. The Assessment Statute Expiration Date (ASED) is identified by Generalized Unpostable Framework (GUF) and monitored to ensure that the statute does not expire. The ASED is determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later. Example of statute expiration date for a timely filed return: Form Tax Period IRS Received Date Return Due Date ASED Statute Date 1040, U.S. Individual Income Tax Return 202112 03-15-2022 04-15-2022 04-15-2025 Example of statute expiration date for a late filed return: Form Tax Period IRS Received Date Return Due Date ASED Statute Date 1040, U.S. Individual Income Tax Return 202112 06-15-2022 04-15-2022 06-15-2025 If the ASED is imminent (two months prior to ASED), notify the manager or work leader and take necessary action to resolve. See IRM 25.6.1, Statute of Limitations Processes and Procedures. 3.12.179.4.8 (01-12-2022) Form 1040-A and Form 1040-EZ Doc Code 207-210 When working a Form 1040-A or Form 1040-EZ unpostable (Doc Code 207-210 only) that needs to be reprocessed, and you would normally close as URC 8, you will now close URC 1. To convert Form 1040-A or Form 1040-EZ to a Form 1040, use Form 6114, and follow conversion instructions in IRM 3.11.3-17. Close the unpostable URC 1 with Nullification area code 41 to Accounting per IRM 3.12.32.14.1. When closing the unpostable, In the remarks section on line 8 include remarks “EOY per HQ route to Accounting”. Please ensure you route the closed unpostable to the correct Accounting Campus by following the chart below. If DLN is... Route to... Austin Austin Service Center 3651 S IH 35 Austin, TX 78741 Stop AUSC 6263 Atlanta, Andover, Fresno, or Kansas City Kansas City Service Center 333 W Pershing Road Kansas City, Missouri 64108 P6 Stop 1059 Brookhaven, Cincinnati, Memphis, Ogden, or Philadelphia Ogden Service Center 1160 W 1200 S Ogden, Utah 84404 M/S 6280 3.12.179.4.9 (01-01-2023) Criminal Investigation, Statute, and Insolvency Issues If an assigned record is determined to have Criminal Investigation, Statute or Insolvency (bankruptcy) issues, the case should be processed in accordance with the following categories: Note: See IRM 3.12.32.5, Unpostable Category Code(s) - Specific Category Sort Details for additional category information. Criminal Investigation - A1 Statute - C1, C2, or C3 Bankruptcy - Z1 or Z2 Document 47 or 54 exception: If URC 2 (void) is used and the transaction is remade by a prompt/quick assessment (TC 370) due to a Statute issue, the transaction should not repeat as a Statute unpostable. 3.12.179.4.10 (01-01-2023) Criminal Investigation (CI) Criteria If any of these conditions are present, hold unpostable processing. Set the case aside for the CI-Questionable Refund Detection Team (QRDT) function. An unpostable record that is assigned to Unpostables, Entity Unpostables or Examination that falls under CI criteria, should be reassigned and worked by CI. If the unpostable code is 309 and the transaction code is other than 91X, and the correct tax module (tax period) was established by either a TC 914 or a TC 916, transfer the case to Cl. Refer to CI for review of any return or document if the taxpayer: Contests or challenges, for any reason, the filing of a tax return or the paying of tax. Scratches out or alters in any manner the jurat (penalty of perjury statement). Note: CI will be responsible for reassigning and forwarding any cases to Examination that they determine to be frivolous. If the document is sent to CI or Examination for the above reasons by Code and Edit, DO NOT forward again. Continue with regular unpostable resolution procedures. 3.12.179.4.11 (01-01-2023) Frivolous Returns and Claims A frivolous argument expresses dissatisfaction with the substance, form, or administration of the tax laws and attempts to improperly avoid or reduce tax liabilities or to increase refunds by frivolous means. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10-1, Frivolous Arguments. Note: Caution must be taken to ensure returns having only zeros, no entries, are blank or indicate "None," "Not Liable," etc., and meet the frivolous criteria are reviewed by Exam. Review the return to determine if it appears to be a frivolous return. If... Then... The return meets any of the conditions indicated in IRM 25.25.10-1, Frivolous Arguments. Caution: If the return shows Action Code 331, a CCC "X," and has a Form 4227, Intra-SC Reject or Routing Slip, attached with the remarks, "Refer to Exam FRP for audit after processing," continue to the next procedure. Remove the return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Processing (FRP) for review. IRM 25.25.10.2.1, Campus FRP Coordinators, requires Examination to expedite the return and decide if it qualifies as a frivolous return within two (2) business days. If a determination is not made within the allowed time frame, the Examination examiner will edit Action Code 331 in the lower left margin of Form 8752, Required Payment or Refund Under Section 7519, preceded with the letters "AC." Examination selected the return as frivolous, Example: Indicated by an Action Code 331, a CCC "X," and a Form 4227, Intra-SC Reject or Routing Slip, with the remarks, "Refer to Exam FRP for audit after processing," but sends the return for processing. Continue processing the return using procedures. Do not circle or void the Action Code or CCC "X" indicating a frivolous return. 3.12.179.5 (01-01-2023) Research Information, Methods, and Tools The subsections in this section provide research information, methods and tools/systems/applications. General—Research is required unless there is an obvious transcription error, or the resolution procedures are specifically noted with the unpostable. Proper research is essential to ensure correct closure of unpostable cases. IRM 25.6, Statute of Limitations, provides guidelines for the clearing and processing of Statute-imminent cases. Different methods are used to determine the Assessment (ASED), Refund (RSED), or Collection (CSED) Statute expiration dates. The Unpostable functions should familiarize themselves with the information that relates to an Unpostable condition. However, the Unpostables function must clear all statute-imminent cases other than Transaction Code (TC) 291 / TC 301 decreases through the Statute function. Decreases should be forwarded to the Accounts Management Correspondence section whether the statute is imminent or expired. Note: Refer to IRM 25.6.1.6.5, Chart of Expedited Statute Processing, for statute expiration dates. 3.12.179.5.1 (01-01-2023) Integrated Data Retrieval System (IDRS) The Integrated Data Retrieval System (IDRS) is a computer system with the capability to retrieve and update stored information about taxpayer accounts on a Master File. The Taxpayer Information File (TIF) is the major database for use within IDRS. The TIF includes the following types of accounts: The Business Taxpayer Information File (BTIF) The Individual Taxpayer Information File (ITIF) The Miscellaneous Taxpayer Information File (ZTIF) for Employee Plans Master File Processing (EPMF) and The Automated Non-Master File (ANMF) The Name Search Facility (NSF) supports command codes CCs NAMES, CC NAMEE, CC NAMEI, CC NAMEB, CC FINDS, CC FINDE, and CC TPIIP to allow IDRS users to query a national relational database at MCC. Unpostable employees, who know the name and address of a taxpayer and need to locate a taxpayer's account number, or vice-versa, can use these command codes for research purposes. For additional information on these command codes see IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP. System Messages If the communication lines to the NAP are not available, the message will be CRS/NAP ACCESS NOT AVAILABLE If the NAP is not available, the message will be NATIONAL ENTITY FILE NOT AVAILABLE Some transactions, payments and returns cannot post to the master file on IDRS due to programming checks for specific conditions. These conditions generate unpostables that may require review and resolution determination on the Generalized Unpostable Framework (GUF) system which is accessed through IDRS. 3.12.179.5.2 (01-01-2023) IDRS Command Codes IDRS Command Codes - The IDRS command codes that create a transaction for posting to the Master File will have the TIN and TIN/Name Control validated using the TIF and the National Accounts Profile (NAP). Many IDRS command codes are available and each display different taxpayer data and serve different purposes. The command codes will not return the "Request Completed" response until the TIN and TIN/Name Control have been validated by the NAP on the Master File to which the transaction will attempt to post. Some of the IDRS command codes affected by the Online Entity System (OLE) validation require the entering of a TIN and Name Control matching an existing Master File. Examples of such IDRS Command Codes are: CC FRM49 - Taxpayer Delinquent Return Notices and Investigations CC FRM77/FRM77A - Miscellaneous Transactions Entry CC ENREQ - Entity Changes CC REQ54 - IDRS DP Adjustment CC IMFOL - Provides research of nationwide entity and tax data posted to the Business Master File CC ADD24 / CC ADD48 - Credit Transfers CC UPRES - Unpostable Correction CC IRPOL - Inquiry of the Information Returns File Some of the most common command codes used for research are: CC IMFOL - research the Individual Master File for entity and tax data information posted to the Master File. CC DUPOL (Duplicate TIN Online) - search for all files for a specific TIN. CC ENMOD - display entity data for a specific TIN. CC INOLE - research the NAP for verification of TIN/Name Control and primary name combinations. CC INTST - computes the correct outstanding balance, including interest and failure to pay accruals, to the date specified in the input of the command code. CC NAMEI - (IMF) searches the NSF using the first 10 characters of the last name if available. The first initial is recommended if the last name is less than 10 characters. CC NAMES (SSN/IRSN/ITIN)- Searches the NSF for national files of name and address data as it was filed on a tax return. The results display taxpayer names in the sequence of their probability of matching the requested name, with the exact match(es) being displayed first. CC RTVUE - access data, transcribed and computer generated, from Form 1040 tax returns and accompanying schedules and forms. CC SCFTR - used for real time research of the Service Center Control File (SCCF) and overnight research of records that have been removed to the Historic SCCF. CC SUMRY - used to request for display a summary of a taxpayer’s account which includes all tax modules meeting IDRS selection criteria. CC TRDBV - used to gain read-only access to tax return data submitted by the taxpayer. CC TXMOD - displays tax module data for a specific tax period on the TIF. CC UPTIN - displays all open and up to three months of closed unpostables for a specific TIN. CC URINQ - to identify unidentified remittances. CC XSINQ - used to address the Excess Collection file (XSF). It displays one or more records on the XSF, based on the data elements input. The XSF can be researched in three different ways: by amount of remittance, Name Control, or Document Locator Number (DLN). The following command codes are used to input an action to the taxpayer's account: CC ADC / CC ADD 34, 24, 48, and 58 - credit transfers CC FRM49 - used to input 59X transactions CC FRM77 - used to input various transactions (e.g., TC 460 / TC 470 / TC 570) CC LETER - generates the maximum formatting information on the LPAGE input screen, used to create and to generate an IDRS letter CC REQ54 - used to generate screen format ADJ54 used to adjust the taxpayer’s account CC REQ77 - used to generate screen format for FRM77 3.12.179.5.3 (01-06-2023) Remittance Transaction Research (RTR) System RTR provides universal access to a consolidated database of remittance data and images generated at ISRP, RS-PCC, and Lockbox Bank processing sites. This system permits data/image storage for up to 7 years. It also provides immediate retrieval for images. Refer to IRM 3.5.10, Remittance Transaction Research (RTR) System. Requests for access to RTR are made through Business Entitlement Access Request System (BEARS) and must be approved by management. When payments are available on RTR, tax examiners should research to verify the payment was correctly applied. If the TIN is not notated on the image and/or the payment does not match the payment history of the account, research CC NAMEE for other entity’s and correct the payment accordingly, if necessary. Note: After researching RTR and you determine the payment belongs to a EIN and not an SSN print out a copy of the RTR, close URC 8 to Rejects, include in remarks the EIN, MFT and Tax Period where the payment belongs. 3.12.179.5.4 (01-01-2014) System Messages Application to all Command Codes If the communication lines to the NAP are not available, the message will be "Collection Reports System (CRS)/National Account Profile (NAP) ACCESS NOT AVAILABLE" . If the NAP is not available, the message will be "NATIONAL ENTITY FILE NOT AVAILABLE" . 3.12.179.5.5 (01-01-2023) Generalized Unpostable Framework (GUF) Access and Case Assignment Generalized Unpostable Framework (GUF) users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or their spouse's account, the account of a friend, relative or coworker, or any account in which they have a personal financial interest. Management should only assign GUF CCs to employees authorized to process unpostable records. Note: IRC 7213A makes unauthorized access to returns or return information subject to disciplinary actions, including dismissal from employment. Moreover, federal officers and employees are subject to criminal prosecution for the willful unauthorized inspection of any return or return information. Conviction is punishable by a fine in any amount not exceeding $1,000, or imprisonment of not more than one year, or both, together with the cost of prosecution. Conviction will also result in the employee's dismissal from employment. GUF is accessed by the command codes UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV through IDRS. Case Assignment - All unpostable cases will be assigned on GUF in the following manner: Submission Processing Campus assigned - XX00000000 Unit assigned - XXXXX00000 Individual employee assigned - XXXXXXXXXX Note: X represents a specific number 0 (zero) through 9 (nine). Submission Processing Campus assigned cases can be closed by any tax examiner (TE) with access to the Submission Processing Campus jurisdiction in their profile. Unit assigned cases can be closed by any TE carrying the same digits in the 3rd, 4th, and 5th positions of their employee number, and the 1st and 2nd position digits are within the Submission Processing Campus jurisdiction in their profile. Only the specific employee to whom the case is assigned may close individual assigned cases and MASS (batch) closures are not allowed. Exception: All unpostable cases related to the TE’s unpostable case should be closed at the same time by the same TE when possible. For IDRS purposes the campus sites will have Office Identifiers. These numbers are NOT replacing the two-digit File Location Codes (FLC's) in the DLN. Campus Office Identifiers File Location Codes (FLC's) BSPC 01 19 CSPC 02 17 MSPC 03 49 OSPC 04 29 PSPC 05 28 AUSPC 06 18 ATSPC 07 07 ANSPC 08 08 KCSPC 09 09 FSPC 10 89 SP employees may encounter some accounts that are blocked on IDRS and can be identified by an IDRS security violation message: "Unauthorized Access to this Account." If this message is received, forward the tax return/document to management. Managers will notify the local Planning and Analysis staff who will scan the document and send it encrypted to the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ account mailbox requesting access to the account. Managers will retain the original case in a file until access is granted or additional direction is provided. Requests may take up to five (5) business days. Upon notification that access has been granted, resolution of the unpostable should continue following normal procedures. 3.12.179.5.6 (01-01-2023) Trace Identification (ID) Number As of January 1, 2008, all credits/payments will be assigned a Trace Identification (ID) Number for tracking purposes. The Custodial Detail Database (CDDB) was established with the Electronic Federal Tax Payment System (EFTPS) payments January 1, 2006. The CDDB tracks all payments that comprise a Deposit Ticket, balances the transactions against the Deposit Ticket totals, and is entered in the Interim Revenue Accounting Control System (IRACS) General Ledger. The Trace ID Number will allow all credits/payments to be identified and added to the CDDB. The format for the Trace ID is provided in the following table (first 14 characters): Part Character(s) Definition Site ID NN SP Campus FLC or other Site ID System ID NN The values are identified as follows: 01 - EFTPS 02 - ISRP Payment Transactions 05 - Lockbox Bank Transactions 10 - SITLP Levy Payments 15 - Receipt Control Manual Deposits 20 - IRACS DCF Debit Voucher and DV 25 - Accounting Deposit Ticket and (DV) 35 - IDRS IA User Fee Sweep 40 - Automated Insolvency Manual DT Deposit Date YYYYDDD Julian Date Seq Number NNN For each Deposit Date, begin with 001 and increment each additional Deposit by 1. Transaction Seq Number (last field for Trace ID Number- 6 characters) NNNNNN or zero For each payment summarized in a Debit Voucher, beginning with 000001, sequentially increment the Transaction Seq Number. All payment deposits are assigned a 20-digit Trace ID number. When tax examiners process unpostable payment transactions, the Trace ID number may not be transcribed on the payment document. Unpostables are required to ensure that the Trace ID number is on all payments that are nullified using URC 1 or sent to Rejects using URC 8. This includes any payments that must be renumbered or reprocessed. Tax Examiners must identify the Trace ID number and enter it on the document, even if a dummy document is created. The Trace ID will not be viewable or correctable in GUF. The Trace ID number for a payment can be identified on IDRS using CC TXMOD. If the payment is from ISRP Remittance Processing System (RPS) or Lockbox, use RTR to find the Trace ID. Once the Trace ID is identified, it must be transcribed onto the payment document. 3.12.179.5.7 (01-01-2023) GUF Command Codes Campus (and Area Office) personnel use Generalized Unpostable Framework (GUF) Command Code (CC) UPASG, CC UPBAT, CC UPDIS, CC UPCAS, CC UPRES, CC UPREV, and CC UPTIN to assign, research, review and correct (individual and batch closures) unpostable cases. See IRM 3.12.32.18, General Information for GUF Command Code Screen Formats, for more details. The following table provides the Unpostable Resolution Code (URC) validity checks for CC UPRES and the valid Master Files: IMF IMF MFT 29 PMF A A A B - - D D D 0 0 0 1 1 - 2 2 2 6 6 6 8 8 (except TC 150) - Master File and URC combinations are subject to additional validity checks for each URC depending on the type of record and the unpostable category criteria. CC UPRES must meet all validity checks for input of the URC actions with CC definers and CC definer modifiers. CC UPBAT - In addition to CC UPRES for individual closings, CC UPBAT is used for multiple cases resolved with the same URC. However, the CC UPBAT URC actions are not directly updated. They are generated into each resolved record during the end-of-day (EOD) processing. Each closed batch record has the generated URC applied to the appropriate record via a definer code if all the command code validity checks are met, and the command code request does not meet the unpostable reject criteria. URC D, 0, 1, 2 or 8 are valid for CC UPBAT batch closures. CC UPBAT URC batch resolution actions will only validate for cases with a Submission Processing Campus or "unit" type employee number during EOD processing. Cases assigned to an INDIVIDUAL employee number will be rejected and appear on the Rejected Activity Listing. If URC D, 1, 2, or 8 are used and remarks are not entered, the GUF system will not accept the correction and an error message will display. A Nullify Area Code is necessary when closing unpostables with URC 1, 2 or 8 to identify the receiving area. Note: The system will not accept previously input remarks on URC 1, D or 8 closures. Enter a "/" (slash) at the end of the remarks field if previous remarks are still valid with unpostable closing. The IDRS employee number is not needed in the remarks section. The employee number will automatically print on the Nullified Listing from the URC D or 2 closure. 3.12.179.5.8 (01-01-2023) Pending Transaction Identification Codes Unpostables are identified on IDRS by pending transaction identification codes. They indicate the status of the posting of the transaction on IDRS. The table below provides a description of the pending transaction codes. Pending Transaction Code Description AP Pending tax module transaction prior to PN status. Reflected through the day of input until tapes are updated each evening or until input is released by Quality Review (if reviewed). The transaction does not yet have a true DLN. It reflects only the sequence number of input to a specific module (e.g., first transaction to an account on a given date would be 000001). While a transaction is AP, it can be voided by input of CC TERUP. CU Corrected Unpostable - Unpostable has been corrected with URC 0, 5, or 6. Specific correction is not indicated (neither change nor code), but both can be determined by researching the closed unpostable register or CC UPTIN. DC Corrected Nullified Unpostable - The cycle reflected indicates the week in which the case was resolved by the Reject function. The action taken is not shown nor is the record of these closures maintained by the Unpostable Unit. DI A delinquent or entity transaction which appears on IDRS transaction only. Does not post to the master file. DN A transaction deleted by IDRS daily TIF batch processing. Unpostable records should be checked only in instances when the TC has not posted. DP Deleted payment or a TC that has been deleted by CC DELET. DQ Deleted by Quality Review or CC TERUP. DR Retained for research. DU A transaction deleted from the Unpostable file. DW A transaction deleted via optional age routine in the weekend IDRS computer batch processing (weekly updates). EP Pending entity module transactions prior to PN status. The DLN will be incomplete and may be reviewed by Quality Review. ERS An ERS transaction appended to the entity is identified as "ERS" when displayed with a tax module. Limited to TCs 903 and 904. NU A nullified unpostable transaction to be resolved by service center reject processing. PN A pending transaction that passed all IDRS validity checks and has a complete DLN. All NMF transactions posted after establishment of the module remain as PN. RJ A reject transaction. All reject transactions are appended to the entity. They are displayed on the tax module if the MFT, plan number and tax period are for the displayed tax module. RS A resequenced transaction extracted from the resequencing file at MCC. Includes all TCs 904 when first appended. Account resequences take 2 cycles to post; however, resequencing can delay posting from 1 to 11 weeks, depending on the master file. If the resequencing fails, the account will return to its original condition in the 3 cycles. TP A payment received in the service center input to IDRS from the RPS with the cycle of input. It will not be included on a master file transaction tape until passing all validity and consistency checks and updated to PN status with the expected MCC posting cycle. Unnn An open unpostable transaction (nnn = the numeric unpostable code). 3.12.179.5.9 (01-01-2023) Modernized e-File (MeF) The Modernized e-File (MeF) system receives and processes electronically filed returns through the internet. Business tax return data is transmitted for MeF electronically using the Application to Application method or the Internet Filing Application method. IRM 3.42.4, IRS e-file for Business Tax Returns, provides a consolidated source for researching information regarding the Business e-file Programs and E-Payment Product Options. See IRM 3.42.4, for a complete list of BMF forms and documents. MeF provides for real time processing of acknowledgements, streamlined error detection, standardization of business rules and requirements across form types, the capability to attach PDF files, and the capability for IRS employees to view MeF return data through the Return Request and Display (RRD) Subsystem in the Employee User Portal (EUP). It also generates reports for management through the Business Objects Enterprise (BOE) reports system. Tax examiners (TEs) should use the EUP system to review forms as needed when resolving an unpostable with an electronically filed return. Reminder: MeF filed returns should not be requested from the Files function because they are available on EUP. 3.12.179.6 (01-01-2023) Unpostable Resolution Codes URCs The valid range of Unpostable Resolution Codes is A, D, 0 (zero), 1, 2, 5, 6, and 8. These resolution codes may be used by the Unpostable, Appeals, Examination, Statute, Fraud Detection and Taxpayer Protection Program (TPP) functions when using CC UPRES to work unpostable cases assigned to their area. For a compiled listing See IRM 3.12.32.12, Unpostable Resolution Codes. 3.12.179.6.1 (01-01-2025) Form 8749 Unpostable Action and Routing Slip Form 8749 must be used when a case is physically routed to another area with URC 2 or URC 8. All appropriate research should be performed and attached before routing the case. Ensure the appropriate boxes are completed to explain the process. Note: On the F 8749 is not necessary to complete items 11 and 12 for URC 2 closures. Please refer to the IMF Unpostables Job Aid 2526-701 for an example of F 8749. 3.12.179.6.2 (01-01-2014) CC UPRES The following provides the URC validity checks for CC UPRES, including the valid Master Files: IMF IMF MFT 29 PMF A A A B — — D D D 0 0 0 1 1 — 2 2 2 5 — — 6 6 6 8 8 (except TC 150) — These Master File and URC combinations are subject to additional validity checks for each URC depending on the type of IMF or PMF record and the unpostable category criteria. CC UPRES must meet all the validity checks for input of the URC actions as CC definers and CC definer modifiers. 3.12.179.6.3 (01-01-2025) CC UPCAS To use CC UPCAS, input CC UPDIS with an Unpostable cycle sequence, which brings up the UPRES screen. Overlay UPRES with CC UPCAS with the appropriate definer and definer modifier, if applicable. Use CC UPCASD2 and UPCASD3 to make second and third document requests from Files. Use CC UPCASSA to suspend a case awaiting further action. Input remarks to indicate why case is being suspended. Use CC UPCASSC to suspend a case when waiting for a reply to correspondence. Use CC UPCASZ to input a history item. This can be used to provide information needed in order for the assigned tax examiner to work the case. This is especially useful for related cases in other service centers. Please refer to the IMF Unpostables Job Aid 2526-701 for an example of CC UPCASZ.. 3.12.179.6.4 (01-01-2019) CC UPBAT In addition to CC UPRES for individual closings, CC UPBAT is used for multiple cases being resolved with the same URC. However, the CC UPBAT URC actions are not directly updated. They are generated into each resolved record during end-of-day (EOD) processing. Each closed batch record has the generated URC applied to the record via a definer code if all the cc validity checks are met. URC D, URC 0, URC 1, URC 2, or URC 8 are valid for CC UPBAT batch closures. CC UPBAT URC batch resolution actions will only validate cases with a campus or "unit" type employee number during EOD processing. Cases assigned to an INDIVIDUAL employee number will be rejected and appear on the Rejected Activity Listing. If URC D, URC 1, URC 2, or URC 8 is used and remarks are not entered, GUF will not accept the correction and will display error messages. Always enter a Nullify Area Code with URC 1, URC 2, or URC 8 to indicate the function that will resolve the case. See IRM 3.12.32.18.2, CC UPBAT- Screen Formats, or IRM 3.12.179.7, Nullification Codes. Note: The system will not accept previously input remarks on URC 1, URC D, or URC 8 closures. Enter a "/" (slash) at the end of remarks field if previous remarks are still valid with unpostable closing. The IDRS employee number is not needed in the remarks section. The employee number will automatically print on the Nullified Listing from the URC D or URC 2 closure. 3.12.179.7 (01-01-2020) Nullification Codes When closing an unpostable with URC 1, URC 2, or URC 8, a nullify area code MUST BE entered to identify the receiving area for the closed unpostable. Nullification listings will be generated for each Nullify Area Code used. The nullification code is associated with the originators IDRS employee number. Use the IDRS employee number in conjunction with the chart in IRM 3.12.32.14, Nullify Area Codes to identify the correct Nullification codes. In some Unpostable cases the originator is not present (blank) or is not valid (systemic). Notify management to elevate to the SP IMF Unpostable analyst through Planning and Analysis (P&A) for resolution assistance if ALL the following occur: If the unpostable code does not have closing instructions for a specific transaction, action code or closing code. If the IDRS employee number does not fit into an office identifier/range assignment combination in the 3.12.32.14 table. If the nullify area code 51 criteria is not met. The SP IMF Unpostable analyst will contact the originator to notify them of the unpostable and negotiate a resolution. Do not close any elevated unpostable cases until resolution guidance is provided. See Nullified Distribution Listing in IRM 3.12.32.20.21, for further information regarding the GUF55. 3.12.179.7.1 (01-01-2014) Automatic Closures by the GUF System The GUF system automatically closes some Unpostable conditions without any tax examiner involvement. These cases are systemically sent to the initiator. Due to systemic limitations of GUF and Master File, some cases may still need to be corrected manually. For a complete list of automatic closures, see IRM 3.12.32.13, Automatic Closures by the GUF System. The Unpostables unit must ensure that cases that do not auto-close are not overlooked. 3.12.179.8 (01-01-2025) Form 4251, Return Charge-Out FORM 4251 GENERATION CRITERIA- The Generalized Unpostable Framework (GUF) automatically generates Form 4251 for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition. Form 4251 is also generated for certain auto-closed unpostable records that may require follow-up action by the originator. See IRM 3.12.32.19, Form 4251, Return Charge-Out to determine if Form 4251 is generated for specific category codes. See IRM 3.12.32.19, Form 4251, Return Charge-Out for detailed information on Form 4251 and Return Charge-Outs table. Note: For specific Category code criteria refer to IRM 3.12.32.5. Certain taxpayer submitted paper returns are being digitally scanned by a vendor and then processed through MeF by the Service. The digitalized returns are identified by a unique FLC that begins with FLC 37, FLC 40, FLC 42, FLC 44, FLC 75, FLC 86, FLC 91, or FLC 92. The document is accessed through the Employee User Portal (EUP) Application. DO NOT order these returns. Please refer to the IMF Unpostables Job Aid 2526-701 for an example of Form 4251. Primary Request - The Form 4251 generates each cycle for all Master Files. It is routed to Files if the return /document is needed to resolve the unpostable. The charge out will be given to the tax examiner, once the original Files request is researched. The return/document will be provided, if available at the time of the original Files request. If the document has already been retired to the National Archives and Records Administration (NARA), the Form 4251 will be routed to the NARA directly from Files. The Modernized Tax Return Database (M-TRDB) is the official repository of record for all electronically filed tax returns. Electronic returns can be identified by the first two digits (File Location Code or Campus Code) of the unique DLN assigned to each Campus. SERP - Campus and File Location Codes - Section - 4 - 6209 (irs.gov) Command Code (CC) TRDBV is used to gain read only access to tax return data stored on TRDB. See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT, and R8453. If the unpostable case is a Transaction Code (TC) 610 with Document Code 17, Doc Code 19, Doc Code 70, or Doc Code 76, and a remittance amount is reflected the payment was processed through ISRP or Lockbox. Research the voucher using RTR procedures. If the document was filed by paper or electronically, attempt to correct the unpostable by using the data on the Form 4251, Return Charge-Out, and research using IDRS Command Codes, or any available listings. If the tax examiner cannot resolve the unpostable, the tax examiner must make additional requests for documents filed by paper for the unpostable return or document using the following methods: If the document has already been retired to the Federal Records Center (FRC), Files will route the Form 4251, Return Charge-Out, to the FRC. If the case can be closed using Microfilm Replacement Systems (MRS), CFOL and/or IDRS a second request is not necessary. Input CC UPRES with URC 2 to void to the originator all unpostable cases with the exception of revenue receipts, bankruptcy and TC 150’s that cannot be resolved by the primary request. Input ″Doc not available″ in remarks. No other action is required. Statute Period Returns - If Unpostables cannot secure or locate a return or document within 10 workdays of the ASED, the following procedures should be followed: Return - prepare a "dummy" return and forward to Statutes. Statutes can assist in preparing the "dummy" return. Document - Forward a copy of CC TXMOD / CC TXDLN, CC UPRES, and Form 4251 to Statutes for a quick/prompt assessment. Criminal Investigation case (CI) - If the missing document is a CI case (Category A1/A2), CI will determine the necessary case resolution after all attempts have failed to locate the unpostable record. Category A1 records may be closed to Rejects if so. determined by CI. Doc Code 47— If the unpostable record is a Doc Code 47, research IDRS. IF AND THEN The unpostable case still cannot be closed. Document cannot be located. Input a second request for the missing document. Refer to IRM 2.3.17, Command Code ESTABD, for procedures for requesting documents. The document (excluding Bankruptcy) is not found after second request. It is required to resolve the case. Request the entire block from Files. This will determine whether the record was misfiled. The document still cannot be located. Research Microfilm Replacement Systems (MRS) and IDRS again. If a bankruptcy (GUF category Z1) case and document is unavailable, process the case per the Bankruptcy Listing guidelines as indicated below, and the Category Z1 procedures in IRM 3.12.179.69, UPC 171 RC 0 Bankruptcy. Secondary Request - A second request will be made by the tax examiner if the document cannot be located in Files or the FRC. Take the following action: Initiate the second request if the document initially cannot be located in Files or the FRC, after 15 work days (21 calendar days) of the INDIVIDUAL case assignment. Prior to requesting the document, review the cases to identify if a second request is necessary. If the unpostable record is a return (TC 150) check for posted re-filed DLN (Doc Code 47 or Doc Code 54). If a re-filed DLN is identified, request this DLN using CC ESTAB. The return should be attached. Input a second request only for original returns (TC 150 or TC 976), revenue receipts that cannot be viewed in RTR (Doc Code 17, Doc Code 18, Doc Code 19, Doc Code 20, Doc Code 70, or Doc Code 76), Prompt Assessments (Doc Code 51), or extensions of time to file (TC 460 or TC 670 without remittance). If Doc Code 54, Doc Code 63, and Doc Code 77, void to the originator (CC UPRES with URC 2, with appropriate Nullification Code). Indicate in remarks “Doc not available”. ID Theft UPC 147 cases that are not received with the original Files request should be reassigned to SPIDT with remarks “DOC NOT RECEIVED”. If none of the above conditions apply, Input CC UPCAS, with definer D and definer-modifier 2) after 15 work days (21 calendar days) of the INDIVIDUAL case assignment. Note: Once transmitted, the unpostable suspense status (status code and status date) and “remarks” will update to reflect the action taken to obtain the missing document. 3.12.179.8.1 (01-01-2020) Third Requests of a Document Third Requests— Initiate a third request after 15 work days (21 calendar days) when a return or document cannot be located in Files after the second request, or if the document is charged-out to another area. Note: Always research thoroughly before initiating a third request. 3.12.179.8.1.1 (01-01-2025) Block Request Before Requesting a Document for the Fourth (4th) Time Input CC ESTABDO after 15 work days (21 calendar days) from the third request to request the document before making a fourth request. If the document is still not available, request the block using CC ESTABDB after 15 work days (21 calendar days) from the CC ESTABDO request to conduct a search of the block for the document. Request the block using CC ESTABDB. When received, search for the missing document. Please refer to the IMF Unpostables Job Aid 2526-701 for an example CC ESTABDB.. If the document is not in the block, determine if the case can be corrected without the document using IDRS research. If the case cannot be corrected without the document, research for an address and correspond using a 282C letter with supervisory approval, requesting a copy of the return with all attachments, schedules and signature(s). Input CC UPCAS with definer-modifier SC. This will place the case in correspondence suspense status. If Unpostables cannot obtain an address, forward the case to the work leader to route all available information to Rejects. Never use a URC 1 or URC 2. 3.12.179.8.1.2 (01-01-2020) Fourth Request Input a fourth (4th) Form 4251 document request using CC UPCAS definer code D and definer-modifier code 4. The "Remarks" area will indicate "FOURTH REQUEST-SPECIAL SEARCH " and the employee number. Attach a Form 8749, Unpostable Routing Slip or local use form to original Form 4251 (or second or third requests if the first is not available). Notate on the Unpostable Routing Slip "Unable to locate the document." (or unavailable if potential statute or credit return interest return-expedite case). Also, indicate on the Unpostable Routing Slip A fourth-special search document request for Rejects was input on (enter date). Attach all background research information (copy of CC UPCAS, listing highlighting case or local use research form, old charge-outs) and correction data, if possible, to the Form 4251, and Unpostable Routing Slip. GUF will automatically close the case to Rejects using URC 8. Unpostables should indicate to Rejects on the routing slip if the return is not received from the fourth request. If the return is a non-remittance return, the routing slip should tell Rejects to cancel the DLN and prepare Form 6752. If the return is a remittance return, Unpostables will instruct Rejects to route the payment to the Unidentified function using CC NWDLN, and prepare Form 6752 to route to Files. Note: These procedures do not apply to Bankruptcy (Category Z1) returns that cannot be located. If other than original return or extension of time to file (TC 460 or TC 670), prepare a "dummy" return or document when routing to Rejects for Doc Code 17, Doc Code 18, Doc Code 19, Doc Code 24, Doc Code 34, Doc Code 45, Doc Code 48, Doc Code 58, Doc Code 70, or Doc Code 76 only. 3.12.179.8.1.3 (01-01-2020) Procedures for Missing Documents If the Doc Code is: Unpostable Unit will: Doc Code 17 (except TC 460 non-remittance, Doc Code 18, Doc Code 19, Doc Code 70, or Doc Code 76) Research for correct account where payment should be applied. If found, correct to post correctly, if payment must be renumbered, URC 8 and prepare "dummy" 3244. If unable to locate correct module, URC 8 and prepare "dummy" 3244 to be routed to Unidentified Unit. Doc Code 17 (TC 460 or TC 670 non-remittance) Research for corrective action. If unpostable cannot be corrected close with URC D, and route to Files. Doc Code 24, Doc Code 48, or Doc Code 58 Research to determine where debit or credit should post. If corrective action cannot be made, URC 6 or 8 to offset the transaction ("reverse the credit transfer " ), prepare "dummy document" (if necessary) with corrections and notate "Process as Corrected" . If unable to determine opposite side of credit transfer and credit side is unpostable, transfer account to Unidentified. If debit side, transfer to 1510 Account. Doc Code 34 (Debit side) Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator. Doc Code 34 (Credit side) Research for corrective action. If credit cannot be resolved, apply to the account where the debit posted and route to originator. Doc Code 45 Research to determine where debit or credit should post. If corrective action cannot be made, close with URC 1. Prepare Form 3245 for credit unpostable and transfer to Unidentified Account. Debit should be transferred to the 1510 Account. Doc Code 52 Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator. Doc Code 87 Research to determine where debit should post. If unable to correct, close with URC 8 so Rejects can route case to Accounts Management for reinput or write-off. 3.12.179.9 (01-01-2014) Duplicate Documents or Multiple Canceled DLNs The following procedures may be used only after supervisory approval to do so, if you identify a duplicate document. If positive identification cannot be made as to a true duplicate (especially for returns), treat it as an original. Ensure proper research has been done to avoid any erroneous posting, duplicate credits or payments with return (TC 610). When it can be determined that the unpostable document is a ""true" " duplicate and there are no specific instructions for handling duplicate documents, the following action should be taken— If the Julian date is earlier than the posted return Julian date, URC 0 the duplicate return. Otherwise, the duplicate return or extension should be attached to the posted return. Notate "DLN Canceled" with the date on the document. URC 8 to Rejects to cancel the DLN with a note indicating the DLN of the associated return. 3.12.179.9.1 (01-01-2014) Unpostable Document Cancellation Procedures If the unpostable document is canceled (excluding tax returns, payments, or extensions), Attach form behind the return. Notate "Cancel" with the date and staple securely behind the return. "Remarks" should indicate the reason the action was taken. If the unpostable document (excluding tax returns, payments, or extensions) is to be canceled and is NOT attached behind the return or routed to the initiator, destroy the document. 3.12.179.9.2 (01-01-2014) Document DLN Matches Unpostable DLN Before correcting, ensure the DLN on the document matches the DLN of the unpostable. If the document contains two DLN's and both appear to be "live" (not crossed through or canceled), contact your supervisor or lead to research. 3.12.179.10 (01-01-2019) Correspondence Guidelines and Information and Procedures for Processing Returns This subsection contains information for taxpayer contact, missing signatures, undeliverable mail, and processing returns. 3.12.179.10.1 (01-01-2023) Section 3705(a), IRS Employee Contacts This subsection contains information on the Restructuring and Reform Act of 1998, Section 3705, which provides identification requirements for all IRS employees when communicating with taxpayers and/or their representatives on tax-related matters. IRS employees are required to give their name and unique identification number during taxpayer telephone, face-to-face, and written contact. In addition, a telephone number is required on all taxpayer correspondence. Refer to IRM 10.5.7, Use of Pseudonyms by IRS Employees, for additional information. Note: Do not give out another employee's name or telephone number. If the taxpayer or representative needs to talk to another employee or manager, offer to take the taxpayer's or representative's number and have the requested employee call them back. All IRS employees who communicate, by telephone, correspondence, or face to face, with taxpayers, or their personal representatives, on tax-related matters, are required to provide the following information: Telephone or Face to Face Contact: Their title (e.g., Mr., Mrs., Ms., Miss), and last name, OR their first and last name, OR their first initial and last name AND their identification (ID) badge number or, if the Homeland Security Presidential Directive-12 (HSPD-12/SmartID Card) has been issued, use the 10-digit Personal Identification (PID) number. Note: If the last name is hyphenated or there are two last names on the ID, use as stated on the federally issued identification badge. Correspondence: Manually generated correspondence must include the name, telephone number and unique identifying number of an employee who can be contacted with respect to the correspondence. Any other correspondence should include a telephone number of a person who may be contacted with respect to the correspondence. IRC 6103(a) contains requirements for both protecting and disclosing confidential tax returns and return information. Before disclosing any tax information, Tax Examiners must verify they are speaking to the taxpayer or an authorized representative. For more information on authentication procedures, see IRM 21.1.3.2.3, Required Taxpayer Authentication. When making an outgoing call to taxpayers for additional information and you reach an answering machine or voice mail, you should provide the same information as indicated above but do not provide specific tax related information. When a taxpayer requests to speak with a specific employee who previously handled the inquiry or request, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the inquiry, using established procedures, to manager. The Taxpayer Advocate Service (TAS) assists taxpayers who are experiencing economic burdens and/or unreasonable delays in resolving tax problems with the IRS. See IRM 3.12.179.3, Taxpayer Advocate Service (TAS) Cases, for more information on determining whether TAS case criteria applies and when to prepare and route Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) to TAS. 3.12.179.10.2 (01-01-2024) Taxpayer Contact to Resolve Unpostable When contact is necessary to resolve an unpostable condition, use one of the following methods. Correspondex Letter (C-Letter) Telephone Contact Do not Correspond Missing signatures Note: Do not send an unpostable to the Reject function to initiate correspondence and suspend unless otherwise noted in IRM 3.12.179 . On an expedited basis, the Unpostable function should resolve any correspondence received from any other campus or Area Office. 3.12.179.10.2.1 (01-01-2024) C-Letters and Correspondence Input CC LETER and CC LPAGE in accordance with IRM 2.4.6, Command Codes: CC LETER, CC LPAGE, CC LPAGD, CC LETUP, CC LETED, CC LLIST, and CC LREVW. Servicewide Electronic Research Program (SERP) provides a listing of letters. Maintain a suspense file in Unpostables to control subsequent responses. (Generally, 30 days from the date the letter was input; 70 days for International). If the reply is received after the suspense period but before the case is closed, resolve the unpostable based upon the taxpayer's response. If the reply is received after the case is closed and contains information which could prevent subsequent unpostables, route replies to Entity Control Unit , Accounts Management, Examination, etc. Otherwise, forward for association with unpostable document in Files. Use Form 9856, Attachment Alert, for paper returns. . If a tax return or amended return (e.g. Forms 1040, 1040-X) is included as part of the taxpayer reply, check to see if the return is a duplicate and/or has already been processed (check CC TRDBV, CC IMFOL, and CC TXMOD). If the return has not yet been processed, route for processing per local procedure. Note: Any local letters should inform the taxpayer to include all necessary signatures, identifying numbers, schedules or attachments. 3.12.179.10.2.2 (01-01-2021) Telephone Contact The use of the telephone is as follows: Telephone contact, per management approval, is permitted whenever the taxpayer has provided a telephone number and additional information is needed to resolve a taxpayer’s account. The need for telephone contact should be determined on a case-by-case basis not as an absolute rule. For certain types of cases, for example, to confirm a taxpayer's signature, you must follow up with a 12C letter. When contacting a taxpayer by telephone, you must use authentication disclosure procedures in IRM 11.3.2, Disclosure of Official Information, Disclosure to Persons with a Material Interest. Documentation of telephone contact must be attached to the case using form provided locally. Caution: Do not leave the specific nature of the call or any tax information on answering machines or voice mail, per IRM 11.3.2.7.1. 3.12.179.10.2.3 (01-01-2014) Do Not Correspond in These Instances If there is an indication that previous correspondence was issued for the same item (e.g., missing signature). When the notation "Substitute for Return Prepared by IRS" appears. The return is prepared under the authority of Section 6020(b) (Prompt Assessment). The return is an Examination Adjustment case. Copy secured by Examination is shown on the return. Form 3198, Special Handling Notice for Examination Case Processing, is attached. Examination work papers are attached. Copy of Form 5546, Examination Return Charge-Out Sheet, is attached. 3.12.179.10.2.4 (01-06-2023) Missing Signatures on Individual Master File Unpostable Returns An original signature, made by the taxpayer himself or herself, is required below the jurat (perjury statement) in the “Sign Here” area of the return. If the signature is missing, then the return must be returned to the taxpayer unless the return meets one of the following exceptions. Continue processing without an original signature if the return meets any of the following conditions: "Substitute for Return Prepared by IRS" is noted "1040-X signed" is noted "Dummy return" is noted Section 6020(b) or prompt assessment is noted or Form 4810 is attached. Return is "amended", "corrected", "revised", "tentative", or "superseding" Form 8879 is attached with a valid signature, and there is indication of rejected electronic filing or prior year. The return can be identified as coming from Exam, Collections or Accounts Management and "Process as Original" is noted on the return. An employee's IDRS number is present on the signature line. Taxpayer has signed an attached CP 59 or Letter 143C on the "sign here" line. CCC "3U" is already present on the return There is indication of a TRPRT print. Correspondence Imaging Inventory (CII) return from Accounts Management A faxed or scanned signature can be considered a valid and acceptable signature if the return is received from another IRS area (i.e., Substitute for Return (SFR) returns or returns marked "59XXX" [excluding "59918"]) received from the Collections Branch, or CII returns from Accounts Management. Faxed or scanned signatures received from TAS are also acceptable. These returns may have "Process as Original", "Process as Original - Faxed Return", or similar statement present at the top of the return and Form 3210 may be present. Note: Accept a taxpayer's signature elsewhere on the return if the taxpayer has indicated the proper position of their signature to the "sign here" area of the return, by means of an arrow. If the return does not meet one of the foregoing exceptions, stop processing. Check for evidence that return was previously returned for the missing signature "Returned for Signature" edited in bottom margin or, Form 3531, Request for Missing Information or Papers to Complete Return is attached. If there is evidence of previous correspondence for a missing signature, URC 8 to Rejects to add CCC "U" If there is no indication of previous correspondence, correspond with the taxpayer. Use Letter 12C for Form 1040 and Form 1040-SR. Use Letter 4087C for Form 1040-NR and International Taxpayers and use Letter 2894C/SP for Form 1040-PR and 1040-SS. Suspend the case for 30-40 business days for domestic and 45 for International. If the taxpayer responds with signature, Stamp the return with the date the response was received in Unpostables. Continue processing to resolve the unpostable condition. If taxpayer’s response directs a change in the Filing Status Code (FSC), Correct the return’s FSC as indicated and attach reply to case document. Release using URC 8. Route to Rejects annotating" CORRECT FSC PER TAXPAYER REPLY" on CC UPRES and Routing Slip. Take necessary action to avoid a "repeat" Unpostable. If the signature is not provided by the taxpayer or response is not received within the timeframe in paragraph 3 above, Annotate "MISSING TAXPAYER SIGNATURE" on return, CC UPRES and Routing Slip. Close with URC 8 to Rejects with instructions to add CCC "3U" . If no refund is due close with URC "6" to add CCC "U" . Faxed signatures are acceptable for IMF returns if you are speaking to the taxpayer or authorized representative and the following steps are taken: Validate that you are speaking to the taxpayer or authorized representative. Advise the taxpayer that their faxed signature will become a permanent part of the tax return. When the taxpayer sends back the faxed signature, send to Files to be attached to the taxpayer’s tax return. For all returns - When correspondence (signature) is received in the unpostable area, ensure action is taken to correct the Return Processable Date (RPD) to prevent interest payment on the refund. This may require releasing the Unpostables to Rejects by URC 8. 3.12.179.10.3 (01-01-2021) Undeliverable Mail The service should make every effort to locate good addresses for those taxpayers whose Master File addresses are undeliverable. Note: Even though a good address may be located, the Master File address should not be changed unless the procedures in IRM 3.13.5, Individual Master File (IMF) Account Numbers, for verification of the address are followed. If Form 8822, Change of Address, is received in the Unpostable unit, forward to Entity Control for input. Research CC ENMOD for a pending or posted address change. If found, correct and re-mail the letter. Research undeliverable letters for operational errors, incomplete or incorrect name and erroneous or extraneous data. If found, correct and re-mail the letter. Check other schedules or documents attached to the return to see if there are other addresses at which the taxpayer may be contacted. If there are, reissue correspondence. IRS employees may change an address using information received from the USPS, National Change of Address (NCOA) database. An address obtained from the NCOA database becomes the taxpayer's last known address unless the taxpayer provides clear and concise notification of a change of address or the Service properly processes a taxpayer's federal income tax return with a different address. Upon receipt of any undelivered mail piece with an affixed USPS yellow label, an IRS office should examine, research, and update the address as follows: If the taxpayer’s name printed in the letter and what is shown on the "yellow label" are exactly the same, update the taxpayer address to the "yellow label" address. If the taxpayer’s mailing address differs from the "yellow label" and the name printed on the "yellow label" is an exact match to the correspondence, update the taxpayer’s mailing address to the "yellow label" address. Reissue the correspondence to the taxpayer’s updated mailing address. If the taxpayer first name is like that on the "yellow label", but the last name is an exact match, confirm whether IRS records show any other taxpayers with similar first names and the exact same last name at the same address. If not, update the taxpayer address. Otherwise, do not update the taxpayer address. In all other cases do not update the taxpayer address. 3.12.179.10.4 (01-01-2014) Private Mailboxes (PMBs) Private Mailbox (PMB) companies may be used as substitutes for the U.S. Post Office. When completing address information for Private Mailboxes, the PMB information must be entered using the correct standard format. Do not include the "#pound sign" when entering an address or a change of address. An example of a correctly entered address is as follows: Gray Hawk Company Mailbox Etc. 1111 Avocado Road PMB 111 Anytown, USA 11111 3.12.179.10.5 (01-01-2019) Processable and Unprocessable Returns For purposes of computing interest on overpayments on returns and the 45 day interest-free period, a return must be a "processable" form. For purposes of the rules for interest on overpayments, a return is in "processable" form if: the return is filed on a permitted form; the return contains the taxpayer's name, address, identification number, required signature; and the return contains sufficient information (whether on the return itself or on required attachments) to permit mathematical verification of the tax liability shown on the return. The test for whether a return is "processable" is set forth in the IRC 6611(g). An unprocessable return may start the period of limitations on assessment; however, that period will not start if the return is "invalid" (the test for invalidity has been developed through case law). Note: The test for processable returns is stricter than that for validity. Generally, the former test requires information allowing verification, a factor that takes into account the Service's processing tasks; i.e., a return that is missing Schedules A, B, C, D, or E will not be processable, but it will be valid. A Received Date is required on returns that are: Amended Delinquent Prior Year Early Filed Decedent Short Year Tax Returns Fiscal Year Returns (IMF only) Note: Caution must be taken to determine when a return was filed or became processable since interest will be allowed from only one of the dates. Thoroughly research the available documentation and IDRS because a change to the received date may generate a notice to the taxpayer. Determine the received date in the following priority: IRS received date stamp U.S. Postal Service, Army Post Office (APO), U.S. Embassy or Consulate postmark date, or official postmark of a foreign country. Private Meter postmark Service Center Automated Mail Processing System (SCAMPS) digital dates Revenue officer signature date Signature Date (Current Year Returns) Julian Date minus 10 days in the DLN Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ For further information, refer to IRM 3.10.72, Receiving, Extracting, and Sorting; IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates; and/or Document 6209. Note: Late replies to correspondence initiated by another area (i.e., Entity, Accounts Management, Exam) must be routed to the appropriate area to correct the Return's processing date. Do not forward to Files. Master File has the capability to maintain and display two dates. The first date is the "Return Received Date" and the second is the "Return Processable Date (RPD)" . The "Return received date" will be used to determine the statute dates while Return "Processable Date" will be used to compute interest on overpayments. 3.12.179.10.5.1 (01-01-2020) Unpostable Correspondence Returns Requirements If a timely filed return is being processed, and the Julian Date is 155 or later, enter the return due date as the return received date. Note: For Tax Period 2019 if the Julian Date is 197 or later, enter the return due date as the return received date. If a late reply (the correspondence was received before or after the return due date) : Edit the Return Processable Date (RPD), also known as the Correspondence Received Date (CRD), in the lower left hand corner of the return or edit sheet. Determine the RPD in the following priority order: IRS Date Stamp (date the reply was received) Postmark on reply envelope Current Date URC 8 to Rejects to enter the CRD. If a reply is not received, ensure that Computer Condition Code (CCC) U is entered into the record. The CCC U suppresses credit interest from generating at Master File. 3.12.179.10.6 (09-23-2019) Campus Addresses The following unique campus addresses and Zip Codes will be used when the taxpayer has provided no address and we cannot obtain one for IMF processing: ADDRESS CITY/STATE ZIP CODE IRS AUSTIN, TX 73301 IRS FRESNO, CA 93888 IRS KANSAS CITY, MO 64999 IRS OGDEN, UT 84201 3.12.179.11 (07-29-2024) Credit Transfers, Offsets and Refunds (Erroneous, Canceled or Undeliverable) This subsection contains information for Credit Transfers, Offsets and Refunds. Before inputting a credit transfer on an unpostable with an OPEN control base in A status ALWAYS refer the case to the lead to have them contact the employee with an open control base prior to taking any action on a case and request approval to place their control in B status to input credit transfer, except in the following instances: Note: The Lead will use command code FIEMP, then one space, then input 10 digit IDRS number of employee, then XMIT. The open control base is on CC TXMOD, last screen and on the right hand side. See IRM 3.13.2.7.1.2 for CC FIEMP. DO NOT initiate contact if there is a HISTORY item but NO OPEN control. DO NOT initiate contact if the control is in “B” or “M” monitoring status. After two attempts at contact (phone or e-mail) regardless of the response, or if no response is received within two days after contact is initiated, note contact information in remarks on credit transfer screen. • No contact made, include employees name and method of contact (include phone number if contacted via phone. • Contact made, include name and method of contact ( include phone number if contacted via telephone). Note: Do NOT initiate contact with the employee, if the open control is assigned to a clerical unit. Clerical units are often identified by all zeroes in the last 5 digits of the employee number (i.e., XXXXX-00000), although numbers other than zero may also be used. Note: When taking an action on a module with an OPEN case control, place the employee with the OPEN control in “B” status, take the appropriate action, then place the employee back in “A” status. 3.12.179.11.1 (01-06-2023) Offsets and Transfers Generally, payments will not offset to or from another tax module if both modules are settled, except the ESTIMATED TAX(ES) Credit offset. When a payment is identified for a particular tax module and it has unposted from another module, post the payment to the proper module, rather than letting the computer offset the payment. When it is identified that a payment is intended for multiple tax periods split the payment per taxpayer intent. If payment was posted to incorrect module post to the correct module. When attempting to post a payment to a tax module which contains a TC 760, Substantiated Credit, for the same amount and approximately the same date— Determine if the unposted payment was the missing payment which caused TC 760 to be input. If it was, post the payment and input TC 570 or CC NOREFP (Tuesdays only) to hold the money. Notify Accounts Management for a possible TC 760 reversal. Computer offsets cannot be made to or from tax modules which contain TC 760, but refunds and balance due notices can be generated. Both the payment and TC 762 must be posted in the same cycle if the tax module is not frozen. CC STAUP must be input to a module if it is in a balance due condition. 3.12.179.11.2 (01-01-2019) Offsets and Transfers MFT 35 When applying an offset or credit to any MFT 35 File Source 1, check the Designated Payment Code (DPC) of the original credit generating the transferred credit. If it has a lien or levy enforcement DPC, do not apply to this module. Lien or Levy payments cannot be applied to MFT 35, these payments can be identified by the DPC. There are several types of lien and levy payments: DPC 05 (Notice of Levy) DPC 06 (Seizure and sale) DPC 07 (Notice of Federal Tax Lien) DPC 15 (Payments received with Form 8519 taxpayer copy of Notice of Levy) DPC 16 (Federal Electronic Funds Transfer (EFT) levy payment) DPC 18 ( Federal Payment Levy Program (FPLP) anyone with a federal contract usually i.e. social security) DPC 19 (secondary TIN Federal Payment Levy Program [FPLP] anyone with a federal contract usually i.e. social security) DPC 20 (state income tax levy program – primary TIN) DPC 21 (state income tax levy program – secondary TIN) DPC 22 (Alaska permanent fund dividend [oil pipe line] – primary TIN) DPC 23 (Alaska permanent fund dividend – secondary TIN) DPC 30 (payment for municipal income tax levy) DPC 32 (bulk electronic levy – from employer) 3.12.179.11.3 (01-01-2025) Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48, and 58; Form 8758; and Form 8765 A credit transfer is used to transfer money from one tax module to another or between Master Files. Each has unique Doc Codes and only certain transaction codes (TCs) are valid for a specific Doc Code. The IAT Credit Transfer tool must be used for credit transfers. The tool provides a list of transferable payments, auto-fills reversal TCs, performs unpostables checks, and ensures use of appropriate codes, amounts and dates to prevent unpostables. For additional IAT information refer to the IAT Website When transferring a payment to a settled module, use unpostable bypass indicator 0 or 1 to prevent an unpostable UPC 198 or UPC 305. Transfer vouchers are identifiable by their Doc Codes; Doc Code 24, Doc Code 34, Doc Code 48, and Doc Code 58. Doc Code 24: Use Doc Code 24 to transfer credits between Master Files when a secondary TC (other than 570) is needed, or when changing the TC or date on a posted transaction. The debit and credit portions post separately. These TCs are compatible: TC 170, TC 180, TC 200, TC 270, TC 280, TC 360, TC 472, TC 570, TC 610, TC 620, TC 640, TC 650, TC 660, TC 670, TC 680, TC 690, TC 700, TC 730, TC 790, TC 820, TC 824, TC 850, TC 890, and their respective reversal codes. Do Not Use a Doc Code 24 for transfers which can be input with Doc Code 34. When closing the case to another function (e.g., Rejects, Accounting) and the original document cannot be obtained, reconstruct the document using Form 2424, as a dummy document when routing. . Doc Code 34Doc Code 34 transfers credits between modules within a Master File, when no secondary TC is required other than TC 570. TC 570 is normally not needed on Doc Code 34 credit transfers but can be input by entering credit freeze code 1. Note: Do not use a Doc Code 34 when transferring user fee payments. Doc Code 48: Doc Code 48 transfers an overpayment credit elect, a refund repayment, a substantiated credit allowance or a withholding credit. A secondary TC may also be used. The compatible TCs are TC 270, TC 360, TC 410, TC 472, TC 510, TC 710, TC 720, TC 742, TC 760, TC 770, TC 800, TC 830, TC 841, and their respective reversal codes. Doc Code 58: Doc Code 58 transfers accounts. The compatible TCs are TC 280, TC 360, TC 570, TC 660, TC 681, TC 690, TC 694, TC 700, TC 710, TC 730, TC 820, TC 824, TC 850, and their respective reversal codes. Use Form 3809 as a dummy document when routing unpostable Doc Code 48 and Doc Code 58 credit transfers to Rejects. . Note: For additional information refer to the Credit Transfer IRM 21.5.8 Form 8758, Excess Collections File Addition Used to transfer non-revenue receipts to Excess Collections. For more information on the preparation and use of Form 8758 see IRM 3.17.220.2.2.1, Preparation of Form 8758. Form 8765, IDRS Control File Credit Application—requests a transfer from Excess Collections or Unidentified to a taxpayer's account. For information on the preparation and use of Form 8765, see IRM 3.17.220.2.12, Applying Amounts From the XSF. . See IRM 3.17.220, Excess Collections File, for additional information on the preparation and use of these forms. 3.12.179.11.4 (01-28-2013) Erroneous Refunds During their normal work, Unpostable examiners may detect erroneous refunds. Erroneous refunds are most likely to occur with the following IMF UPCs: UPC 168 UPC 175 UPC 189 UPC 194 UPC 196 Most of these unpostable documents will be the debit side of the doc codes 24, 48, or 58 that did not post because the credit refunded or offset to another module. With accelerated refund processing for IMF, under certain conditions, accounts will not reflect the refund transaction (TC 846) upon settlement of the account. IMF will systemically apply a refund hold for a specified period before systemically generating the refund transaction (TC 846). A refund hold will be applied when the account meets Priority Refund Transcript criteria (Refund, Refund-E, Refund-S, $1M and $10M). The accounts will reflect a TC 971 AC 805 and a TC 570 with blocking series “55555” indicating the refund hold has been applied. The hold will systemically expire 4 business days after the TC 971 AC 805 date. A refund hold will be applied when the account meets criteria to issue Computer Paragraphs (CPs) CP 12 , CP 16 , CP 21 , or CP 24 . These accounts will be processed during the weekly processing on Thursday. The accounts will reflect a TC 971 AC 804 and a C- freeze. The hold will systemically expire 7 calendar days after the TC 971 AC 804 date. If the credit side of the transfer has posted, and an erroneous refund is in the process of being issued, but a TC 846 is not posted: If ... And ... Then ... A. The account has a TC 570 with blocking series “55555”, TC 971 AC 805 is also posted on the module indicating a refund transcript has generated, Input another TC 570 up to 3 business days after the systemically generated TC 570 transaction date (up to 6 PM local time) to prevent the refund transaction from generating. B. The account has a C-freeze TC 971 AC 804 is also posted on the module indicating a CP 12, CP 16, CP 21, CP or 24 has been issued, Input TC 570 input up through 6 PM the following Wednesday (6 calendar days after the systemically generated TC 570) transaction date to prevent the refund transaction from generating. Correct the unpostable to debit the module where the credit posted. Notify the originator that the transfer was reversed and explain why. Ensure the transaction is being directed to the correct Master File, MFT, and Taxpayer. If the transaction belongs on a different Master File, release using URC 8 attach all research and route to Rejects. If the credit part of the transfer has posted and refunded: Reverse the credit using URC 6 or 8. Notify the originator noting "Erroneous Refund." 3.12.179.11.5 (01-01-2019) Undeliverable (TC 740) or Cancelled (TC 841) Refund The Unpostable function will attempt to correct all unposted TC 740 / TC 841 prior to sending to Refund Inquiry. If unable to resolve, route to the Refund Inquiry function for assistance. See IRM 21.4.6: For a list of Refund Inquiry Unit Fax numbers, refer to http://serp.enterprise.irs.gov/databases/who-where.dr/refund-inquiry-unit-addresses.html. Forward a print of CC UPRES to Refund Inquiry. Place the case in "suspense" status and enter remarks explaining why the case is in suspense. Add "History" item on IDRS. If the Refund Inquiry function is unable to identify where the refund will be posted, the credit must be transferred to Account 4970, Unapplied Refund Reversal, using Form 3809 (for Doc Code 48 and Doc Code 58) or Form 3245 (for Doc Code 45). The Refund Inquiry function will research and enter the correct information on CC UPCAS Z. The Unpostable function will close the case within five work days after receiving the correct information. If the Unpostable TC 740 / TC 841 is a money discrepancy, take the following action. For more information, see IRM 3.17.79, Accounting Refund Transactions. Forward a print of CC UPRES and a transcript of the module to the Accounting function. If Doc Code 45, close with URC 1. If Doc Code 48, close with URC 8. Add a "History" item to IDRS. 3.12.179.11.6 (01-01-2022) Excess Collections, Dishonored Checks and Unidentified Remittances This subsection contains instructions on how to correct unpostable conditions involving Excess Collections, Dishonored Checks or Unidentified Remittance if the corrective action can be identified. This involves various UPCs such as UPC 168, UPC 189, and UPC 194 involving the correction of credit modules. Complete all research on the case. If you can determine the corrective action (i.e., correct transaction code, correct date, etc.), correct the item(s) and close with URC 6. If the credit amount is INCORRECT (money amount discrepancy) or UNAVAILABLE for transfer, URC 8 to Rejects as usual. Transfer the completed information onto the correct form and forward to Accounting for corrective action to the XSF, DCF, or URF. Use Form 8758 for payments with transaction dates over a year old going to Excess Collections (XSF). Use Form 2424 for payments under 1 year old to be transferred to Unidentified (URF). These forms must be forwarded on a weekly basis. 3.12.179.12 (05-29-2024) Category Code L7 (Credit Transfers and Bad Checks) Unpostables receives unposted credit transfers as workable inventory and must input credit transfers to correct an unpostable transaction. Taxpayer credits (transactions) can post: To the wrong SSN To the wrong MFT To the wrong tax period To the wrong TC With the wrong transaction date With the wrong Name Control With the wrong money amount Note: Form 4251 can be used as a closing tool. Check off all seven factors above before closing L7 cases. Credit transfers are input to move credits to the correct tax account module. When they are incorrectly transferred, they will unpost in Category Code L7. Unpostables in the L7 category are considered high priority work because they can cause erroneous credits and refunds. Whether correcting an unpostable credit transfer (Category L7) or inputting a transfer in the course of correcting an unpostable transaction, follow the accounting equation (debits must equal credits). Erroneous credits, which sometimes result in erroneous refunds, occur when the debit side of a transfer is unpostable and the credit side posts. If the debit cannot post to the module it is addressing, the credit side cannot remain posted. To avoid this situation, the unpostable debit is posted to the same module that the credit posted to. This action reverses or washes out the credit transfer. One transaction (the debit) is cancelling out or reversing the other (the credit). Notify the originator when washing out a credit transfer, except in cases where the transfer is a duplicate action, or when closing with URC 1. When reversing or correcting a credit transfer make sure the posted side matches, the following: TIN/SSN, TXPD, MFT, TC, DATE, Name Control, and MONEY AMT or additional Unpostables will generate. When reversing a credit transfer, the TC and date of the unpostable transaction must match the posted side or additional unpostables will be created. Doc Code 24, Doc Code 34, Doc Code 45, Doc Code 48, Doc Code 58, and Doc Code 87 unpost in the GUF L7 category. The debit and credit sides of Doc Code 24, Doc Code 48, and Doc Code 58 carry a separate Document Locator Number (DLN) and a document is generated for both. In addition, the debit and the credit post separately. It is possible for the debit to unpost and the credit to post creating an erroneous credit and possible erroneous refund. The debit and credit are separate transactions (except on Doc Code 34). Always check both sides. If both the debit and the credit are unpostable, determine if both sides can be corrected. If both sides can be corrected, release using the appropriate URC's. If both sides cannot be corrected, release both sides using URC 6 or URC 8 both sides to “wash” credit transfer and notify originator. If unpostable due to reversal transaction not posted when the unpostable attempted to post and is now posted close with URC 0. This unposted due to a timing issue. Ensure that the credit will not release an erroneous refund. Document Code 24 - When a secondary TC (other than 570) is needed or when transferring credits between Master Files, use Doc Code 24. Note: Do not use a Doc Code 24 for transfers that can be input with Doc Code 34. Document Code 34 - Transfers credits between modules within a Master File. The Doc Code 34 input format allows Tax Examiners to move up to four credits having no secondary TC other than TC 570, which can be input with credit freeze code 1 on the CC FRM34 screen. Any TC 6XX (TC 610, TC 640, TC 670, TC 660) compatible with Doc Code 24 must be transferred with Doc Code 34 when possible. Input Doc Code 34 via IDRS using CC ADD34/ADC34/FRM34. Both the debit and the credit side of the transfer carry the same DLN and only one document generates. The debit must post in order for the credit to post. Advantages to using the Doc Code 34 format include the following: It enables Tax Examiners to input up to four transactions An Electronic Deposit Indicator (EDI) will generate when needed. Erroneous refunds are seldom associated with Doc Code 34 since the credit does not post until one week after the debit has posted. If the debit unposted because the transaction date or tax period is incorrect, the unpostable can be resolved using URC 6. If the unpostable debit cannot post, or is a duplicate of a prior transfer, the unpostable can be resolved using URC 2 to originator. Document Code 48 - transfers the following actions: an overpayment credit elect, a refund repayment, a substantiated credit allowance, or withholding credit A secondary TC may be used. Doc Code 48 may be input via IDRS using CC ADD48/ ADC48/ FRM48 or on paper using Form 3809, Miscellaneous Adjustment Voucher, via ISRP. The Doc Code 48 format is similar to the Doc Code 24 format. Document Code 58 - Transfers special accounts. The compatible TC's are listed below: TC 280 TC 360 TC 570 TC 660, TC 681, TC 690 TC 700, TC 710, TC 720, TC 730 TC 820, TC 824, TC 850 Note: The respective reversal codes are also compatible. The following Credit TC codes and Debit reversals indicate a payment that is being reversed because the bank did not honor the payment. Document codes will typically be 24 or 87. Credit TC 610, when reversed with a TC 611 Credit TC 660, when reversed with a TC 661 Credit TC 670, when reversed with a TC 671 In these situations if there exists a mismatch between the reversing TC amount and the original credit, the transaction must be routed to Accounting Data Control using URC 1, with comments “Reverse to Accounting DCF team”. A TC 612, TC 662, or TC 672 may be also be an accounting transaction; if Doc Code is 24 or 87, the same URC 1 instructions must be used to send to accounting DCF team. If other than Doc Code 24 or Doc Code 87, and there is an amount mismatch, the transaction still needs to be URC 1 to accounting Data Control, but the comment would be “reverse to accounting for research”. 3.12.179.12.1 (01-01-2025) Installment Agreement (IA) User Fees Installment Agreement (IA) User Fees are systemically transferred by the IA user fee transfer program. The transfer consists of a debit TC 672 from the tax module (MFT 30) to post as a credit TC 694 with a secondary TC 360 to the User Fee Module, MFT 55 (IMF) or MFT 13 (BMF). For more information on IA User Fees see IRM 5.19.1.6.4, Installment Agreement (IA). See IRM 3.12.10.3.3, Revenue Receipts, Installment User Fee for additional information on valid Designated Payment Codes and User Fee amounts. Use the table below to determine the valid DPCs and money amounts. Designated Payment Code User Fee Type User Fee Rates before June 30, 2024 User Fee Rates effective July 1, 2024 DPC 44 On-Line Payment Agreement (OPA) Direct Debit Installment Agreement (DDIA) Origination Fee $31.00 $22.00 DPC 45 OPA Non-Direct Debit Installment Agreement Origination Fee $130.00 $69.00 DPC 46 OPA Installment Agreement Reinstatement or Restructure Fee (Reserved) Reserved - for future use Reserved - for future use DPC 47 Installment Agreement Reduced Origination User Fee $43.00 $43.00 DPC 48 DDIA Reduced Origination User Fee $43.00 $43.00 DPC 49 DDIA Origination User Fee $107.00 $107.00 DPC 50 Installment Agreement Initial Origination Fee $225.00 $178.00 DPC 51 Installment Agreement Restructured User Fee reinstated $89.00 $89.00 DPC 52 Installment Agreement Reinstatement or Restructure Reduced User Fee (Low-Income) $43.00 $43.00 If the user fee unposts on the MFT 55 account, correct as follows: If Then A. TC 694 on MFT 55 URC 6, and change to TC 670, MFT 30, the tax period of oldest balance due, DPC 99. B. TC 360 on MFT 55 Delete with URC D. Note: TC 694 may unpost alone or with a matching TC 360. User Fee reversals - TC 662 or TC 672 may unpost due to a dishonored check (TC 661 or TC 671) or an automated attempt to transfer a duplicate user fee. If TC 672 is unpostable on MFT 30 and there is no unreversed TC 670 with matching date, then check the module for available payment and XREF MFT 55 for TC 694 that is equal to or more than the unposted amount, then URC 6 to the appropriate date, TXPD, and TC.. Note: If current module does not have payment, search other modules for posted payments and URC 6 following the above instructions If match found, URC 8 to Rejects, post with TC 570 and appropriate tax period (20XX01) and add the DPC if applicable. Any matching TC 360 on MFT 55 must also be reversed URC 2 to originator, with remarks “Input TC 361 for TC 695 to post”. If TC 695 is unpostable without the secondary TC 361, URC 2 to originator with remarks “Input TC 361 for TC 695 to post”. Note: Unpostables cannot URC 2 cases with money amount. 3.12.179.13 (01-01-2019) Category Codes Y1 and Y2 (ISRP and Payments Other Than Doc Codes 24, 34, 45, 48, 58, and 87) This subsection contains information for Category Y1 and Y2. Note: The TC 150 must post in the same cycle as the TC 610 or in a subsequent cycle to prevent erroneous notices. Research IRM 3.12.179.97.2(3) to determine if evidence of ID Theft. 3.12.179.13.1 (01-01-2023) Category Y1 Criteria: IMF TC 150 transactions have an RPS indicator of "S" The most common unpostable code is UPC 140, but Category Y1 includes other codes where the unpostable condition is unrelated to the remittance. Refer to IRM 3.12.32.5.17.1 for additional information on Category Y1 criteria. When working these cases, research thoroughly to locate the TC 610 payment. If the TC 610 is found, ensure that it posts correctly with the return. IMF TC 150 transactions without an RPS indicator of "S" , where the module contains an unreversed RPS TC 610 with Doc Code 19, Doc Code 70, or Doc Code 76. Unpostable Code is UPC 140, RC 2. IMF current-year TC 610 transactions (payment with return) that are not Doc Code 24, Doc Code 34, Doc Code 45, Doc Code 48, Doc Code 58, or Doc Code 87. Unpostable Code is UPC 151. 3.12.179.13.1.1 (01-01-2019) If TC 150 and TC 610 are Unpostable Associate both cases and research for a different entity. When the correct entity is determined: If the entity is established, post the transaction. When the correct entity is determined: If the entity is not established, take the necessary action to establish or update the entity. If the unpostable is a TC 610 and a TC 610 is already posted and the taxpayer states the credits and tax period are correct, URC 6 to change the TC 610 to TC 670. Note: Do not post a TC 610 to a module that already contains a TC 610 on the module. 3.12.179.13.1.2 (01-01-2020) If TC 150 is Unpostable With a Posted TC 610 If partial payments are being made, resulting in multiple TC 610s posted to the module, leave earliest TC 610 as is, and change subsequent payments to reflect TC 670. Note: If there is a transcription error in the line entries and no "changed values" in TRDBV, URC 8 to Rejects with instructions "VERIFY CORRECT TAX LIABILITY AND/OR TAX COMPUTATION" Note: If the tax return has been filed by the taxpayer, but incomplete, URC 8 to Rejects with instructions “VERIFY CORRECT TAX LIABILITY AND/OR TAX COMPUTATION” (Box q) If the TC 610 is not posted to the correct entity and the correct entity is not established, Establish the entity. After the entity has been established, transfer the posted TC 610 to the correct entity using a posting delay code, if necessary. Release the TC 150 to post after the TC 610. Cycle delay as needed. If the TC 610 is not posted to the correct entity and the correct entity is established, Transfer the TC 610 to the correct entity. Release the TC 150 to post after the TC 610. Cycle delay as needed. 3.12.179.13.1.3 (01-01-2019) If TC 610 is Neither Posted nor Unpostable Refer to IRM 3.12.179.40, UPC 140 GUF/RPS Payment Match, to find missing TC 610 payments. Note: Thoroughly research to locate and post the associated TC 610, prior to posting the TC 150. 3.12.179.13.1.4 (01-01-2019) If TC 610 is Unpostable When the TC 610 is unpostable, use all appropriate research to find the TC 150. If the unpostable is a TC 610 and a TC 610 is already posted and the taxpayer states the credits and tax period are correct, URC 6 to change the TC 610 to TC 670. Note: Do not post a TC 610 to a module that already contains a TC 610 on the module. If not found, resolve the TC 610 per the specific unpostable code instructions. If the TC 150 has been shelved (IMF ONLY), ensure proper posting of both the TC 610 and the TC 150. 3.12.179.13.2 (01-01-2023) Unpostable Category Code Y2 Category Y2 consists of prior list year RPS TC 610 and/or TC 150 transactions, or RPS TC 610 and/or TC 150 transactions with an unpostable classification code of "Corrected" or "Reclassified" (Repeats). Refer to IRM 3.12.32.5.17 for additional information on Category Y2. 3.12.179.13.2.1 (01-01-2014) "Looping" Conditions If the Unpostable is UPC 140, establish or update the account prior to closing the unpostable. 3.12.179.14 (01-01-2014) Taxpayer Delinquency Investigation (TDI) and Notice Delay Information This subsection contains information for TDI and Notice Delay. 3.12.179.14.1 (05-14-2021) Erroneous TDIs - IMF and MFT 29 (TC 599) Erroneous TDIs (Form TDI 14) can be generated when A TDI satisfying transaction (TC 150, TC 474, TC 590, TC 591, TC 593, TC 594, TC 595, TC 596, TC 597, TC 598, or RPS 610) is unpostable and the transition is nullified or not posted to Master File within 45 days; or A TDI - satisfying transaction attempted to post to the wrong module (MFT and/or tax period incorrect) or to the wrong account (TIN is incorrect). When closing a TC 150 with URC 8, and the TC 150 will not be reinput to the same tax module within six weeks after the Return Due Date (RDD), input a TC 599 with closing code 017 (current processing year returns through mid-May) or closing code 018 (for all others). When a TDI satisfying transaction other than a TC 150 or TC 610 attempts to post to the wrong tax module or account and the unpostable will not be corrected within six weeks after the RDD, expedite the resolution by the end of the next week. To prevent erroneous TDI's, input a TC 599 with the appropriate closing code if the TC 150 cannot be posted timely to stop the TDI. Use Closing Code "017" if the return is being processed BEFORE the Program Completion Date (PCD) "approximately mid-May" of the current processing year. Use Closing Code "018" if the return is being processed AFTER the PCD. All Unpostables - initiated TC 59Xs must be input through IDRS. Use CC FRM49 Use CC TDINQ to research any unpostable TC 59X. Do not change posted entity data based solely on the information found on the unpostable TC 59X. 3.12.179.14.2 (01-01-2020) Command Code STAUP CC STAUP can update certain Integrated Data Retrieval System (IDRS) statuses real-time or request that a specific status and notice be issued during a weekly update. See IRM 3.14.1, IMF Notice Review, for notice requests. Input of CC STAUP causes a history item to be generated in the Action History Section of the tax module. The history item contains the current date, the terminal operator employee number, the Action History Source Code and the activity code "STAUP nnnn" . (nnnn = the status requested plus the number of cycles delay, if present, requested by the terminal operator). Input of CC STAUP also causes the tax module’s IDRS status to update real-time. The module updates to either status 48, status 50, or the status requested as appropriate. CC TXMOD is the prerequisite for CC STAUP with the definer "S" for single line input. The TIN must be present on line 1 for proper processing of the account. Cases being transferred out of unpostable's inventory must have at least four weeks remaining on the notice delay transaction. If not, input a new CC STAUP or TC 470. Indicate on routing slip a new STAUP or TC 470 was input and the number of cycles the notice was delayed. See IRM 2.4.28, Command Codes STAUP, STATI, and STATB, for additional information. 3.12.179.14.2.1 (01-01-2022) Command Code STAUP and TC 470 Notice Delay Generally, it is not necessary to input CC STAUP and TC 470 with no closing code to delay IDRS notice issuance on unpostable modules because: Notice issuance does not start until the return (TC 150) posts; therefore, it is not necessary to input CC STAUP or TC 470; and An unpostable record addressing a module suspends (or suppresses) collections (or IDRS) notices being issued for that module until the unpostable is corrected (other than TC 150). Note: This unpostable notice freeze is released when the unpostable condition is corrected. The type of notice issued is determined by the status of the module when the unpostable is corrected. If it is necessary to input CC STAUP or TC 470 to delay IDRS notice output, take the following action: Input CC STAUP (not to exceed 8 cycles) the same cycle the unpostable record is corrected, if the unpostable record was input to the wrong Master File (except for status 60) and TC 470 or CC STAUP is not already on the correct module. Notify Notice/Output Review to pull first notice after inputting "STAUP" . For other than first notice, notify Compliance Services Collection Operations (CSCO). Input CC STAUP (not to exceed 3 cycles) the same cycle the unpostable record is corrected if the unpostable was input to the wrong TIN Name Control and/or tax period and TC 470 or CC STAUP is not already on the correct module, or a CC STAUP notice freeze is about to expire. Payments Only—If the unpostable case has not been resolved seven cycles after receipt, review CC TXMOD, check for a prior CC STAUP or TC 470, a posted TC 150 and a balance due. If a TC 150 is posted and is in balance due status but no CC STAUP or TC 470 is present, input CC STAUP (not to exceed 8 cycles) to delay notice issuance until the unpostable payment can be corrected and posted. If unpostable module is not on IDRS ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or in status 22, 24, 26, 53, 60, or 72 CC STAUP cannot be input. For more information on Master File Status Codes refer to SERP - MF and IDRS Collection Status Codes - Section 8A - 6209 (irs.gov).If applicable input TC 470 to delay notice issuance; or use CC ACTON to establish the module on IDRS and then input CC STAUP (not to exceed 8 cycles). Notify Notice/Output Review to pull first notice after the input of "STAUP" or TC 470. For other than first notice, notify CSCO. 3.12.179.14.2.2 (01-01-2020) Inputting Command Code STAUP or TC 470 When inputting CC STAUP or TC 470, the number of cycles the IDRS notice is delayed must be input at the minimum necessary. Excessive cycle delays can result in unnecessary penalty and interest accruals when the unpostable credit does not reduce the balance to zero. CC STAUP generates suspense status 48 and freezes notice activity for up to 15 cycles and specifies the next notice to be issued. Status 48 will be released at the end of this specified suspense period. STAUP cannot be used to delay Master File first notices. TC 470 with no closing code suspends IDRS notices and/or TDAs on a module for up to 15 cycles. TC 470 may be input to tax modules in IDRS status 19 (if RDD is reached), 20, 21, 56, and 58. Review TC 470 Closing Code Chart to determine the IDRS status after input of the TC 470. The next notice will be issued after the TC 470 is either released or the number of cycles have expired. TC 470 is not used to delay Master File first notices because when the return posts this notice is issued. SERP - Status Indicators - TDI/DEL RET - Section 11 - 6209 (irs.gov) If a TC 470 or CC STAUP is already on the module and will not expire before completion of the unpostable action, DO NOT re-input or update CC STAUP or TC 470. Cases being transferred out of Unpostables inventory must have at least four weeks remaining on the notice delay transaction. If not, input a new CC STAUP or TC 470. Indicate on the routing slip that a new CC STAUP or TC 470 was input and the number of cycles the notice was delayed. 3.12.179.15 (01-01-2014) Posting Transactions Input Timing This subsection contains information for Posting, Resequencing and Cycling-In Transactions. 3.12.179.15.1 (01-02-2016) General Information General— Frequently, a transaction cannot post unless a specific type of related transaction posts first. Most transactions require the establishment of an account or tax module as a prerequisite. Many unpostables result from improper cycling. All Doc Code 47 (Exam) and most Doc Code 54 (DP) adjustment transactions require a return be posted. Reversal transactions require the related original transaction to be present. After all transactions have posted, analyses are made, new status and freeze conditions are set (released or changed), and notices, TDA's and refunds are issued. The length of time needed to post a transaction varies. 3.12.179.15.1.1 (01-01-2014) Background The posting sequence for transactions on all master files is generally from lowest numbered Transaction Code (TC) to the highest numbered TC. Computer analysis of the transaction (to change Master File status, module balance, filing requirement, to freeze or release a freeze, or to set, release or change an indicator) is made after all transactions are posted. Computer analysis for the issuance of notices, Taxpayer Delinquent Accounts (TDAs) is made after all transactions are posted. Computer analysis for the posting of a transaction based on the presence of prerequisite transactions, status codes, condition codes, FR and module balance, is made when the transaction attempts to post. 3.12.179.15.1.1.1 (01-01-2025) Master File Resequencing Depending on Master File, resequencing can delay posting from one to eleven weeks. Resequencing can be identified on IDRS by the presence of "RS" transactions (if the account is on IDRS). See Document 6209 Section 8B for an explanation of Resequence Codes. Document 6209 Section 8B The following account resequence transactions generally take two additional cycles to post: TC 011, TC 013, TC 040, and TC 041. If the resequencing fails, the account will return to its original condition in the third cycle. Certain transactions such as merging, account number changes, and credit offsets require account resequencing at the Master File. Form 706 documents with a valid SSN will resequence for 3 cycles. Early filed returns with remittances will resequence until the RDD. Balance due e-file returns now post BUT are kept unsettled until cycle 20 or until the balance due is paid 3.12.179.15.1.2 (01-01-2014) Transaction Posting Time Transaction posting time depends on the input method as follows— Corrected unpostable transactions (URC A, URC 0, URC 5, URC 6) will be transmitted to Master File in the next cycle. IDRS transactions, excluding Data Processing (DP) Accounts Management transactions held up for review, will be transmitted to its Master File on the same schedule (next cycle). Transactions input through ISRP are on a regular or expedite cycle. Functional areas causing unpostables through errors must be alerted so corrective measures can be taken. Improper cycling-in delays posting and consequently delays refunds and billing. Unpostable cases closed with URC 8 will not appear on the Reject Register until after the next GUF weekly update. 3.12.179.15.1.3 (01-01-2014) Customer Account Data Engine 2 (CADE2) Daily Transaction Posting Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CC CFOL command codes the second day after campus input. Transactions will be viewable on IDRS command codes the third day after campus input. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to Weekly. Daily and Weekly transactions directed to a weekly account are expected to post with the weekly processing on Thursday. Note: For items 2 and 3, transactions will be viewable using CC CFOL command codes on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS command codes on the Monday following the Thursday processing run. Use of the Posting Delay Code on transactions will result in the transaction being held until the weekly processing on Thursday. When the transaction is processed on Thursday and the Posting Delay Code contains a value other than zero, the transaction will continue to resequence for the number of cycles equal to the value. For example: A transaction input with a Posting Delay Code of 1 will be processed on Thursday, and will resequence until the following weekly processing day (the following Thursday). Note: 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. IMF transaction posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined: 01 = Friday 02 = Monday 03 = Tuesday 04 = Wednesday 05 = Thursday Note: BMF transaction posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. 3.12.179.15.1.4 (01-01-2015) Rules for Cycling Cycling refers to delaying the posting of a transaction by inputting the desired release cycle (yyyycc) in the REL CYC field on row 9 of the CC UPRES screen. Cycle the transaction if— The prerequisite transaction has a higher transaction code or. The prerequisite transaction is needed to change the status, filing requirements or balance, to freeze or release a freeze, or to set, change or remove an indicator. Example: The posting of the credit side of a Doc Code 34 credit transfer is delayed one cycle. When transferring a TC 610 using Doc Code 34 to satisfy the balance due on an unpostable TC 150, cycle delay the TC 150 so it will post after the TC 610. Always cycle delay when a transaction you input (for example, name change, TC 013) will change the account from valid to invalid, or vice versa. Cycle delay so that the name change will go into effect and the account will have changed validity before the return or other unpostable posts. Cycling must be calculated by using the current ECC-MTB cycle plus the number of weeks it will take to post to Master File. Caution: When cycling transactions and entering the number of cycles (cycle delay code), consider the day of the week of input in relation to the day the Service Center updates to ECC-MTB/ECC-MEM. If the transaction is being input close to the end of the weekly posting cycle, an additional cycle may be necessary for the transaction to avoid repeat Unpostables. To prevent an erroneous refund when a Doc Code 24 credit transfer is being done on a Tuesday, input a cycle delay for 3 cycles on a TC 150. Do not cycle delay transactions if— Posting sequence isn't relevant Prerequisite transaction will post first anyway. 3.12.179.15.2 (01-01-2014) IDRS Programs with Posting Delay Codes Tax examiners have the ability to cycle delay transactions input via IDRS using a Posting Delay Code (PDC). The following IDRS command codes have the posting delay capability: DP Adjustment CC ADJ54 (Doc Code 54) and CC AMCLSE (Doc Code 47) Entity changes use CC INCHG, CC BNCHG except Employee Plan Master File (EPMF), and Exempt Organization (EO) use CC EOCHG (Doc Code 50, Doc Code 53, Doc Code 63, Doc Code 80, and Doc Code 81). 3.12.179.15.2.1 (01-01-2014) Pre-journalized Credit Transfers Pre-journalized Credit Transfer CC DRT24 and CC DRT48 (Doc Code 24 and Doc Code 48) The PDC can be specified for both the debit and the credit side. The PDC must be used for situations where the debit and credit must have different posting cycles; or delaying the debit to cycle the credit is inappropriate. 3.12.179.15.2.2 (01-01-2014) Dual Debit and Credit Transfers Dual Debit/Credit Transfer CC FRM34 (Doc Code 34); The posting delay code is entered only for the debit transaction. The credit transaction is not created until the debit posts to the Master File; hence, a posting delay code is not necessary. 3.12.179.15.2.3 (01-01-2015) General Instructions for Posting Delay Codes Tax examiners may have to input a posting delay code with transactions to be cycled. Transactions can be delayed from one (1) cycle up to a maximum of six (6) cycles. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed. Use of the Posting Delay Code on transactions will result in the transaction being held until the weekly processing on Thursday. When the transaction is processed on Thursday and the Posting Delay Code contains a value other than zero, the transaction will continue to resequence for the number of cycles equal to the value. Example: A transaction input with a Posting Delay Code of 1 will be processed on Thursday, and will resequence until the following weekly processing day (the following Thursday). Note: 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. The posting delay code will not post with the transaction or be shown with the IDRS pending transaction. The projected ECC-MTB posting cycle on the IDRS 'PN' (status pending) transaction will be extended to account for any PDC impact on the transaction. 3.12.179.15.3 (01-01-2014) Trace ID Number All payment deposits are assigned a 20-digit Trace ID number. At the time a tax examiner begins to process an unpostable payment transaction, the Trace ID number may not yet have been transcribed on the payment document. Unpostables will be required to ensure that the Trace ID number is on all payments that are nullified using URC 1 or sent to Rejects using URC 8. This includes any payments that have to be renumbered or reprocessed. The Tax Examiners (TEs) will have to identify the Trace ID number and notate it on the document, even if a dummy document is created. The Trace ID will not be viewable or correctable in GUF. The Trace ID number for a payment can be identified on IDRS using CC TXMOD. If the payment is from ISRP, RPS or Lockbox, use RTR to find the Trace ID. Once the Trace ID is identified, it must be transcribed onto the payment document. 3.12.179.16 (01-01-2023) Criminal Investigation Effective October 1, 2010, the Return Integrity & Verification Operation (RIVO) will have responsibility for working cases that previously fell under Fraud Detection criteria. The CI Fraud Detection Centers have been renamed CI Scheme Development Centers(SDCs) under Refund Fraud and Investigative Support (RFIS). 3.12.179.16.1 (01-01-2014) Criminal Investigation, Statute, and Bankruptcy Issues If an assigned record is determined to have CI, Statute or Bankruptcy issues, the case will be processed in accordance with the following categories: CI: A1 or A2. Statute: C1, C2, or C3. Bankruptcy: Z1. Doc Code 47 or 54 exception: If URC 2 (void) is used and the transaction is remade by a prompt/quick assessment (TC 370) due to a Statute issue, the transaction will not repeat as a Statute unpostable. 3.12.179.17 (01-02-2016) Instructions for Creating Name lines and Assessing Non-Return Civil Penalties The term Non-Return Related Civil Penalties refers to civil penalties not assessed in a return tax module using the tax return MFT Codes. The Non-Return Related Civil Penalties are assessed on the IMF Master File in the regular taxpayer account using a unique Civil Penalty MFT Code (MFT 55 for IMF). The Civil Penalty tax modules are additional tax modules in an account sharing the same taxpayers' entity information with the tax return modules in the account. All Non-Return Related Civil Penalties assess on IMF will be assessed against the individual responsible. MFT 55 does not accept joint assessments. The penalty for filing a frivolous return may be assessed on MFT 55 if the frivolous return was filed by a single person. If the frivolous return was filed jointly, the penalty must be assessed jointly using Non-Master File procedures. To establish a separate penalty name line, use an IMF entity change (CC INCHG to generate a TC 013).When using this procedure, only the civil penalty name line change may be input. No other entity change information is permitted. Information to otherwise update the entity, such as an address change, will be input before establishing the civil penalty name line. When using this procedure, the Civil Penalty Name line and Master File Name line must be an exact match including first, middle (if applicable), and last name. This means that if the name does not show on IDRS, thorough research will be necessary. 3.12.179.18 (04-09-2019) IMF Data Master File (DM–1) Valid and Invalid Segments This subsection contains information for DM–1, Valid/Invalid Segments. 3.12.179.18.1 (01-01-2015) DM–1 Validation Processing The Data Master File (DM–1) is a data base of name controls and TINs received from three sources: Social Security Administration (SSA) IRS valid processing Individual Taxpayer Identification Number (ITIN) File Note: ITIN applications may be viewed on the ITIN Request Tracking System (RTS). The DM–1 receives weekly updates from all three sources. The DM–1 determines the validity of all transactions containing entity information. The DM–1 "directs" transactions to either the valid segment or the invalid segment of Master File. Transactions that obtain a proximal match on the IRS valid Name Control are given a validity digit of "0" (IMF). These transactions are directed to the valid segment of Master File for posting. If an exact match cannot be found, IMF completes a proximal match on the taxpayer's Name Control and TIN. In order for IMF to obtain a "proximal match" on the taxpayers IMF Name Control and TIN, the following conditions must be met: If ... And ... Then ... A. First letter of the IMF Name Control matches the first letter of Name Control(s) found on DM-1 associated with this TIN Any two of the remaining three letters are equal to the same two relative positions of the Name Controls (NCs) found on DM-1. OR Any two adjacent positions when interchanged, are equal to the same two relative positions of the NCs found on DM-1 and the remaining position of IMF Name Control is equal to the same relative position found on the DM-1 Proximal match occurs. Example: If DM-1 Name Control is VASQ, a proximal match will occur for VAZQ If a proximal match is obtained, the transaction is given a validity digit of "0" , and it is directed to the valid segment of Master File for posting. This proximal match process corrects many typographical errors. The IRS also receives weekly tapes from the Social Security Administration that contain all name controls and TIN's assigned or updated for a one week period. These are designated as “NEW SSA Name Control” on the NAP file. This designation can be viewed via CC INOLE When a transaction finds a match on the DM-1 file with this indicator present, the transaction will post to the invalid side. The account will be considered valid for processing purposes. The account will display the literal NEW SSA Name Control under CC INOLE. This literal prevents entity notices from generating. This literal allows refunds to generate to the taxpayers. If no match is obtained, the transaction is directed to the invalid segment of the Master File and is assigned a validity indicator of "1." If an account is already on the invalid segment with identical information, the transaction will post. If an account is already on the invalid segment with a different Name Control, the transaction will unpost for Name Control mismatch. If there is no account present on the invalid segment, the transaction will unpost. 3.12.179.18.1.1 (01-01-2014) Match on Accretion File If a match is found on the Accretion file, the transaction is given an Accretion File Indicator that will: Prevent Entity notices from generating Allow refunds to generate to taxpayer Note: An account with an accretion file indicator is a valid account although it is directed to the Invalid Segment. 3.12.179.18.1.2 (01-01-2014) No Match on Accretion File If no match is obtained, the transaction is directed to the invalid segment of the Master File. If an account is already on the invalid segment with identical information, the transaction will post. If an account is already on the invalid segment with a different Name Control, the transaction will unpost for Name Control mismatch. If there is no account present on the invalid segment, the transaction will unpost if it is not an account-establishing transaction. 3.12.179.18.1.3 (01-01-2014) ECC-MTB Quarterly Merge ECC-MTB performs a quarterly merge of all accretion tapes into the DM–1. The following dates are approximations: January 15 April 15 July 15 October 15 The account will reside on the invalid side of Master File until the quarterly DM-1 merge is accomplished. The accounts with an accretion file indicator are then merged to the valid segment of the Master File. All transactions remaining on the invalid segment are compared to the new DM-1 tape. If a match is obtained, the account is resequenced to the valid segment. If no match is obtained, the account is returned to its original slot on the invalid segment. Figure 3.12.179-1, Long Entity, and Figure 3.12.179-2, Chart of Validity Segments. Note: The DM-1 can carry more than one Name Control for an SSN. Example: One year the taxpayer's name is Susan Birch (000–00–0123). Susan Birch changes their name to Susan Redwood. They updated their name with SSA to reflect their new last name. The DM-1 will carry both names for the SSN. Figure 3.12.179-1 Long Entity and Other than Long Validity process.Figure 3.12.179–11, shows two flowcharts explaining validity processing for Long Entity and Other than Long Entity. Long Entity Chart: First Box SSA, next Box DM-1Process splits into Valid and Invalid SegmentsValid Segment side TC 150, TC 430, or TC 140 that match SSN but mismatch on Master File Name Control and on first 4 characters on first name line of the document. UP 156 Invalid Segment side A TC 150, TC 430, or TC 140 that mismatches on SSN, continues to UPC 176A TC 150, TC 430, or TC 140 that matches on SSN but mismatches on Master File Name Control, continues to UPC 153Next is the Other than Long Entity ChartStart box SSA, next Box DM-1Process splits into Valid and Invalid SegmentsValid Segment Side has three options Option one is No account established on Master File, then UPC 151 Option two, TC 150, TC 430, or TC 140 that match SSN but mismatch on Master File Name Control and on first 4 characters of first name line of the document, then UPC 156Option three, TCs other than TC 150, TC 430, or TC 140 which match on SSN but mismatch on Master File Name Control, then UPC 152Invalid Segment Side has two options No account established on Master File, then UPC 151A mismatch on Master File Name Control, then UPC 152 Please click here for the text description of the image. Figure 3.12.179-2 Chart of Validity SegmentsFigure 3.12.179–12 shows a chart of validity segment for long entity. If no match is obtained, the account is returned to its original slot on the invalid segment. The process starts: Input to Service Center Computer, then proceeds toEnterprise Computing Center at Martinsburg/Enterprise Computing Center at MemphisOutput SSN and Name Control compared with record on DM-1 tape (SSA) If SSN and Name Control match: validity digit of 0 assigned, follow process AIf SSN and Name Control mismatch; validity digit of 1 assigned, follow process B.Process A: Attempts to locate SSN on valid segment SSN found, follow process CNo record of SSN, transaction unposts.Process C: Checks Name Control Name control match, then posts to TPs account on valid segment if there are no other unpostable conditionsName control mismatch, follow process DProcess D: Is transaction long entity and first four characters of the first name also match? If yes, posts to TPs account on valid segment if there are no other unpostable conditionsIf no, transaction unposts.Process B: Attempts to locate SSN on invalid segment.If SSN found follow Process E:If no record of SSN, transaction unpostsProcess E: Checks Name Control If Name Control match, follow process FIf Name Control mismatch, transaction unpostsProcess F: Posts input to TP's account on invalid segment if there are no other unpostable conditions Freezes refund (if any) and issues notice. Please click here for the text description of the image. 3.12.179.18.2 (01-01-2023) Valid and Invalid Segment of the IMF for SSNs The Master File is structured in two segments—valid and invalid for taxpayers who file using SSN's only. The validity of an SSN/Name Control combination is determined by finding a matching SSN/Name Control combination on the Data Master One File (DM-1) or the Accretion File Output from the Master File that contains an asterisk (*) or "W" immediately following the SSN indicates the account is invalid for the SSN/Name Control combination. A validity digit of "1" (IMF) is given. These transactions are directed to the invalid segment of the Master File. The most common reasons for an invalid account number are: The taxpayer did not properly update name with SSA. Transcription errors made by IRS. The taxpayer entered an incorrect SSN. Master File is segmented according to SSN validity. Valid numbers will be in SSN sequence followed by invalid numbers in SSN sequence. Two taxpayers can be on the Master File under the same SSN. One taxpayer appears on the valid side of the number. One taxpayer appears on the invalid side of the number. The same taxpayer can be on both the valid and invalid segments of Master File. This occurs when the taxpayer has different name controls for different tax periods and has not notified SSA of the name change. Note: If the validity indicator of the Unpostable is directing the transaction to the invalid segment of the Master File, and the account is on the valid segment, resolve with URC 6 to add name line and/or Name Control to redirect the transaction to the valid segment. This also applies when account is on the invalid segment. If an exact match is not found in the TIN validation process, IMF attempts to find a proximal match on the DM-1 or on the accretion file. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, for information on the issuance of Individual Taxpayer Identification Numbers (ITINs). Command Code MFTRA with Request Type "U" is used to request SSA NUMIDENT transcripts. The NUMIDENT entity information is direct from SSA transcripts. The requested NUMIDENT transcript will be returned in approximately one to three days. The SSA provided information includes: Type of SSN Record on File The Month, Day, and Year the application or correction was recorded on the SSA File The Disability Status Indicator The Name on the SSN card to be used in work/business The Name on the most recently assigned SSN card, Name at Birth or any other name used, prioritized in that order Any additional Names Used Citizenship Sex Date of Birth Place of Birth Mother's Maiden Name Father's Name 3.12.179.18.3 (01-01-2019) Social Security Numbers (SSNs) out of Valid Range GUF has implemented validity checks to prevent tax return SSN's out of the range of numbers issued by SSA from attempting to post to the Master File. Exception: A Secondary Social Security Number (SSSN) can be 000–00–0001 and greater. If the taxpayer has an SSN out of the valid range, GUF will not allow the unpostable to be resolved. It will print "SSN NOT GREATER THAN 001-01-0000" or "FIRST THREE DIGITS OF SSN ARE INVALID" . When the primary Social Security Number (PSSN) is out of the valid range, perform all "in-house" research. If a valid SSN, invalid SSN, or Internal Revenue Service Number (IRSN) is found, correct the unpostable record with URC 6. If no other number is found, request assignment of an IRSN. The temporary number must be established on the Master File with a TC 000. Close the Unpostable with URC 6 or URC 8 . If the return was processed as "LONG ENTITY," TC 000 is not necessary. Entity Control will send a letter to the taxpayer notifying them of the assignment of a temporary IRSN. They will explain to the taxpayer that the number shown on return is out of the range of numbers assigned by SSA. They will instruct the taxpayer to go to SSA to obtain verification of the number used on the return. Under no circumstances will a taxpayer assigned an IRSN receive a personal exemption and/or EIC. Send a 685C letter informing the taxpayer of the assignment of the IRSN, and URC 8 to Rejects. Request Rejects to remove the taxpayer's personal exemption and/or EIC claimed. 3.12.179.18.3.1 (01-01-2014) Secondary SSNs When a Secondary SSN (SSSN) is out of the valid range, perform all in-house research. If a valid SSN, invalid SSN, or IRSN is found, correct the SSSN using URC 6. 3.12.179.18.3.2 (01-01-2014) Form W-7 Attached, ITIN Procedures (AUSPC Only) Tax returns received with a Form W-7 attached require special handling regardless of the Unpostable condition. URC 8 the return to Rejects, with instructions to forward to the ITIN office when a Form W-7 is attached for the Primary, Secondary, and/or Dependent(s) and: The Primary, Secondary, and/or Dependent(s) TIN is blank. The Primary, Secondary, or Dependent(s)' TIN edited in red ink is invalid. There is no indication that the return was worked by the ITIN unit (red ITIN number, ITIN rejected stamp, or no W-7 notated). If the document has the Primary TIN area edited (illegible or not) with a red ITIN that does not match the name on IDRS or does not show on the valid or invalid side of CC INOLE: Correct any coding or transcription errors pertaining to the Name Control or TIN. Research the ITIN RTS and CC NAMEI / CC NAMES for the correct ITIN. If a valid TIN is not found, suspend the document and forward the return to Entity for an IRSN. If the document does not have an indication of a W-7 for the Primary taxpayer, suspend the document and forward the return to Entity for an IRSN. If the document has a “Rejected” stamp from ITIN for the Primary taxpayer, check CC NAMEI and ITIN RTS for a valid TIN. If a valid TIN is not found, suspend the document and forward the return to Entity for an IRSN. If the Primary, Secondary, or Dependent(s) TIN is blank and research using ITIN RTS shows the W-7 is in status S or U, assign an IRSN and resolve the unpostable condition. Note: Attach the ITIN RTS screen print showing the status. If the Primary TIN is blank and research using ITIN RTS shows the W-7 in status R2 (rejected; taxpayer has previously assigned ITIN), continue ITIN RTS research for the correct previously assigned ITIN. If the Primary TIN is altered (whited out) by ITIN or written illegibly, research using ITIN RTS and CC NAMEI / CC NAMES for a valid number. If a valid number is not found, suspend the document and forward the return to Entity for an IRSN. 3.12.179.18.4 (01-01-2014) Entity Changes (Name and Address) Any errors observed in the taxpayer's entity information indicated from a return (TC 150) or taxpayer correspondence must be corrected. If a TC 150 for the same tax period is already posted to both the invalid and valid taxpayer's account, do not input a transaction that will cause the two accounts to merge (i.e., TC 011 / TC 013 / TC 040 / TC 041). 3.12.179.18.5 (06-10-2020) Entity Codes (ECs) and Filing Status Codes Entity Code—A code indicating whether a transaction carries full or abbreviated entity data. The entity code is present with the following IMF unpostable and transaction codes. Otherwise the field is blank: UPC 148 UPC 151 UPC 152 UPC 153 UPC 156 UPC 163 UPC 166 UPC 171 UPC 176 TC 140 TC 150 TC 430 The following is a list of entity codes and their meanings: Entity Code Values Meanings EC 1 = LONG ENTITY Complete name(s) and address changes entered on a preprinted label or handwritten name and address information. EC 2 = SHORT ENTITY Check digits or Name Control entered. EC 3 = INTERMEDIATE ENTITY Street address, City, State and ZIP entered. EC 4 = REPEAT UP Results from adding a name line to a prior EC 2 unpostable case. EC 5 = PARTIAL ENTITY Complete name(s) entered. May also include a second name line. BLANK Entity code not significant. Filing Status Codes—Identifies the taxpayer's marital and family situation on Forms 1040, Form 1040-SR, 1040-A and Form 1040-EZ. It is an important factor in determining whether the return is required to be filed, the amount of standard deduction, and the correct tax. The meaning of Filing Status Codes (FSC) are as follows: FSC Description FSC 0 Single, Filing Declaration of Estimated Income Tax FSC 1 Single Taxpayer FSC 2 Married Taxpayer filing Joint Return FSC 3 Married Taxpayer filing a Separate Return (Spouse exemption is NOT claimed) FSC 4 Head of Household (Claiming Dependent) FSC 5 Widow(er) with a Dependent Child FSC 6 Married Taxpayer filing a Separate Return (Spouse exemption IS claimed) FSC 7 Head of Household (Dependent is NOT Claimed) 3.12.179.18.6 (01-02-2016) IMF Entity Resolution Procedures Establishing an account EC 1 - Release the case after correcting any other unpostable conditions. A long entity record entered in ISRP establishes an account. EC 2, EC 4, or EC 5 - Input TC 000 to establish the account and release in the same cycle the TC 000 is input. EC 3 - If TC 150 or TC 430, add the name line with URC 6. If other than TC 150 or TC 430, input TC 000 and release the case in the same cycle. Correcting name on Unpostable record EC 1, EC 4, or EC 5 (TC 140, TC 150, or TC 430 only), correct the name line and Name Control using URC 6. Note: For FSC 2 taxpayers with the same last name for primary and spouse, enter the last name only once. (example, John & Mary<Jones) EC 2 or EC 3 - If the Name Control caused the unpostable, correct the Name Control using URC 6. If the Check Digit caused the unpostable to go against the valid segment of IMF erroneously, correct the document by circling out the Check Digit; enter the appropriate Name Control. Release the case using URC 6. Correcting name on IMF residing on VALID segment: If taxpayer on valid side has changed name and not notified SSA (no matching Name Control with SSA), input TC 013 on the valid side, URC 0 and cycle delay as needed. Note: If the taxpayer's signature contains one last name or dual name is hyphenated, post the document to that Name Control. If both IMF and unpostable name line are incorrect, input TC 013 to correct IMF. Follow previous correction procedures. Note: Document will need to be perfected if correcting the Name Control to a name not found in the Entity portion of the return (e.g. if the taxpayer signed with the valid DM-1 name, but a different name was typed into the Entity section of the return. If TC 150 or TC 430, add name line (if EC 2 or EC 3) and release using URC 5 (UPC 152, UPC 153, UPC 156, or UPC 157). If other than TC 150 or TC 430, input TC 013 and release unpostable case with URC 0, cycling as appropriate. Note: Cycling is necessary any time the account will change from valid to invalid, or from invalid to valid. If the transaction is intended for a BMF account, close with URC 8 with instructions to renumber the document. Exception: UPC 198 and UPC 305 can be closed to post to an IMF account and transferred at the same time to a BMF account. Input TC 570 to prevent an erroneous refund. If the document is a return, attach page one of the correct Form (1041, 1065, 1120, etc.), with the entity section completed. Provide instructions to renumber to BMF and correct EIN, MFT, tax period, and/or Name Control. If the transaction is a payment, other than UPC 198 or UPC 305, prepare a "dummy doc", noting the necessary corrections. Notate the Trace ID on the "dummy doc". . Correcting the SSN on Unpostable record. Before changing the taxpayer's SSN research to verify the "new" number. If only the PSSN is incorrect, correct SSN using URC 6 unless Schedule SE or Form 5329 is present for the primary taxpayer. If either is present, correct with URC 8. Note: If return has an amount entered for line reading “Additional tax on IRA's, other qualified retirement plans, etc. Attach Form 5329 if required”, check CC TRDBV to see if Form 5329 has been "dummied in". If so, correct with URC 8. If PSSN and SSSN are reversed or both are incorrect, check for any SE Schedule(s) or Form 5329. If you determine the SSSN is in error, ensure all necessary corrections are made to the account. For any return sent to Rejects with URC 8 (except if cancelling DLN) input TC 599 AC 017 or AC 018 as applicable using the TIN, Name Control, MFT and tax period of the module where the return will post.: 3.12.179.18.6.1 (01-02-2017) Correcting TINs When Schedule SE or Form 5329 is Present If any SE Schedule(s) or Form 5329 are present (may be dummied in by ERS, check CC TRDBV) and the SSN for the primary is incorrect on the return, and/or incorrectly transcribed by the IRS, perfect the document submitted by the taxpayer. Close with URC 8 with instructions to correct the TIN on the entity record and Schedule SE and/or Form 5329. If the Schedule SE or Form 5329 is for the secondary taxpayer: If the TIN on the Schedule SE or Form 5329 is correct, close with URC 6 to correct primary TIN. Perfect the document. If the TIN on the Schedule SE or Form 5329 is incorrect, close with URC 8. Request Rejects to correct primary and secondary TIN and to correct Schedule SE or Form 5329. Perfect the documents. 3.12.179.18.6.2 (01-01-2015) SE Schedule(s) or Form(s) 5329 are not Present If no SE Schedule(s) or Form(s) 5329 are present, perfect the document submitted by the taxpayer, correct SSN using URC 6. 3.12.179.18.6.3 (01-02-2017) First Name Lines First Name Lines: First name lines may be changed using URC 6 if the unpostable record contains EC 1, EC 4, or EC 5, or the FSC change is NOT from single to joint or vice versa. If the IMF name line is correct, enter this name line data from the unpostable record. If the IMF name line is not the correct name line for the transaction, enter the correct name line for the unpostable record. See IRM 3.13.5, for name line validity criteria. Name Control Change—When one or more of the first four characters of the last name are changed, a corresponding change must be made to the Name Control. FSC match—If the name on the return indicates a single taxpayer, do not change the name line to a joint name line. Do not change a joint return name line to a single name line. Correct the unpostable and URC 8 to have Rejects correct the name line and FSC. For example: a return name line PHILLIP WILLOW must not be changed to PHILLIP & SHARON WILLOW except in the case of UPC 166. Maximum length of name line is 35 characters. When space allows, all available information, including middle initial(s), will be entered. A name line can be added to IMF if the unpostable transaction is a TC 150 or TC 430 with EC 2 or EC 3 and the Unpostables Code is UPC 151, UPC 157, UPC 166, or UPC 188, enter the name line with URC 6. IMF Account incorrect—If it is determined that the name on the IMF account is incorrect and the unpostable code is UPC 152, UPC 153, UPC 156, or UPC 157 Enter the name line with URC 6. For other UPCs, input TC 013 for correction if on same segment of IMF. If on the opposite segment of the IMF, transfer an account to the valid segment of the IMF with TC 041. Note: Before inputting TC 040 / TC 041 verify that all modules have same name and check CC UPTIN for related cases. Integrated Data Retrieval System (IDRS) is a computer system with the capability to retrieve and update stored information of taxpayer's accounts such as name lines on Master Files. Research of IDRS is performed through the use of various command codes input via an IDRS terminal. Some of the most common Command Codes (CCs) used for researching name lines are as follows: IDRS Command Code Use CC ENMOD Displays entity data for a specific TIN. CC IMFOL Researches the Individual Master File On-Line for entity and tax data information posted to the Master File. CC INOLE Researches the NAP for verification of TIN/Name Control and primary name combinations. CC NAMES Is a nationwide search and will be performed to match the data entered from the information in the National Account Index (NAI), and return the SSN's of possible matches. 3.12.179.18.6.4 (01-01-2020) Editing IMF Name Lines If the proposed name line input exceeds the 35 - character/space limit, use the information following as a guideline to reduce the taxpayer(s) name to fit the allowable 35 - character length: Note: Follow the applicable steps until the name line fits the 35 - character space constraint, discontinue following the remaining steps. Substitute the appropriate initial for the secondary taxpayer’s middle name. Delete any middle initial(s) of secondary taxpayer. Delete any middle initial(s) of primary taxpayer. Use initials only for secondary taxpayer’s first name. Use initials only for primary taxpayer’s first name. Abbreviate the secondary taxpayer surname by removing the vowels (begin with the vowels at the end of the secondary taxpayer’s surname first). Example: O'Sullivan becomes OSullivn or OSullvn (if necessary) Note: Do not remove any of the first four characters of the secondary taxpayer’s surname. If further reduction of the name line is still needed, abbreviate the primary taxpayer’s surname as the last step by removing the vowels (begin with the vowels in the end of the primary taxpayer’s surname). Note: Do not intentionally shorten taxpayer’s names if their name(s) fit within the 35 - character constraints. If it is necessary to further reduce the number of characters to fit the name line, improvise with the name line abbreviations. See IRM 3.13.5, for additional instructions to correctly "shorten" the taxpayer’s name(s). 3.12.179.18.7 (01-02-2017) Establishing an Account (TC 000) TC 000 is used to establish a taxpayer's account on the applicable Master File. The following information is necessary to establish the taxpayer using the CC INCHG screen: Name Control Primary Taxpayer Name Spouse's Name (if taxpayer is filing Married Filing Jointly) Entire address Year Digits Filing Status Code (FSC) Spouse's SSN, if available. Remarks Note: DO NOT use the second line as a continuation of the name line. CC INCHGs second name line is used for additional taxpayer information such as Guardian, Custodian, In Care of, etc., and as the street address line for international addresses. Do not attempt to input a TC 000 for an ITIN or an IRSN, as this creates repeat or additional unpostables. 3.12.179.18.8 (06-10-2020) IMF Name Changes (TC 013) When entering a name change (TC 013) to update/correct a joint return filer, it is important to ensure the joint names are in the proper format for the issuance of notices and overpayments. Note: When inputting TC 013 for a joint return filer, enter the spouse SSN on the INCHG screen. If joint filers require a notice, two notices are issued (one to the primary taxpayer and another to the secondary taxpayer). Although Form 1040, Form 1040-SR consists of two lines for entering joint names, Master File is limited to ONLY one line for the "Primary Name Line" . Master File's Name Line field must never exceed 35 characters/spaces. It is imperative that the name line information is contained in the first name line ONLY. When space allows, all available information, including middle initial(s), will be entered. Note: DO NOT use the second line as a continuation of the name line. CC INCHGs second name line is used to enter taxpayer information and titles such as Guardian, Custodian, In Care Of, etc. Note: The absence of TWO BRACKETS around the PRIMARY taxpayer's last name when the SECONDARY taxpayer's name is different will create unnecessary Unpostable conditions. Examples of properly input name changes are shown below. Bold print indicates the primary Name Control. Tax Return Input format for joint filers John Duck Mary Duck JOHN & MARY]DUCK John Duck Mary Swan JOHN]DUCK]& MARY SWAN John Duck Mary Swan-Duck JOHN]DUCK]& MARY SWAN-DUCK John D Duck Mary Ann Swan-Duck JOHN D]DUCK]& MARY ANN SWAN-DUCK John D Duck III MaryAnn L Swan JOHN D]DUCK]III & MARYANN L SWAN The above information CORRECTLY entered will display on CC ENMOD and generate two separate notices: JOHN & MARY DUCK (JOHN DUCK & MARY DUCK) JOHN DUCK & MARY SWAN JOHN DUCK & MARY SWAN-DUCK JOHN D DUCK & MARY ANN SWAN-DUCK JOHN D DUCK III & MARYANN L SWAN Notes The ampersand (&) indicates to Master File that the information following is the Secondary taxpayer's name. The brackets (]]) indicate to Master File that the information contained within is the Primary taxpayer's surname on the account when a joint name line is entered. Do not type blank spaces immediately before or immediately after the brackets when entering name line information. However, a blank space is always required immediately following the ampersand when entering JOINT filer information. If the primary and secondary names exceed 35 characters/spaces, see IRM 3.13.5.118.5, or http://core.publish.no.irs.gov/docs/pdf/d7071--2016-01-00.pdf, Name Control Job Aid for Individual Master File Taxpayers, for additional information. 3.12.179.18.9 (01-01-2019) IMF Name Changes TC 040 and TC 041 Resolution When SSN(s) Address Invalid Segment of Master File Generally, TC 040 is used when a taxpayer has a name change but has not updated with SSA to display the new Name Control. The taxpayer will be on the valid side with an invalid SSA Name Control, and will need to be moved to the invalid side with TC 040. TC 040 is used to change the name and/or TIN of the taxpayer's account that resides on the valid segment of IMF. If the Name Control input does not match the DM-1, TC 040 will move the account to the invalid side. TC 041 is used to change the name and/or TIN of the taxpayer's account that resides on the invalid segment of IMF. Often used to move new ITIN's to the valid segment before the DM-1 quarterly merge. TC 040 and TC 041 do not go through DM-1 validation processes. These TC's will not be used unless IMF established the taxpayer incorrectly; or the taxpayer provides "proof" of their identity through copies of marriage certificates, divorce decrees, legal documents showing a name change, etc. Before entering a TC 040 or TC 041, thoroughly research the taxpayer's account using CC INOLES. If necessary, request a NUMIDENT for the taxpayer using CC MFTRA U to determine the most recent and all the SSA name controls reported by the taxpayer. Information needed to complete a TC 040 or TC 041 is listed below: New Name Control Primary Name Line (All Name Lines for TC 040) Year Name Line New TIN, if necessary Description of change in the REMARKS field. Refer to IRM 3.12.179.18.8, for additional information on Name Changes. When inputting TC 041, for the YEAR-NM-LINE> field in CC INCHG, use a later year where nothing is posted. If the account is established on the valid segment with an invalid Name Control, input TC 040 to resequence the account. See IRM 3.12.179.18.9, URC 0 and cycle delay as needed. If the unpostable case is addressing the invalid side and a TC 041 is being input to the unpostable TIN, close with URC 6 and add Name Control and name line and cycle delay as needed. 3.12.179.18.9.1 (01-01-2020) Research for better SSN(s) or Name Control(s) Research for better SSN(s) or Name Control(s) If ... Then ... A. Better SSN(s) and/or Name Control found based on matches from CC TRDBV or CC IRPTRL URC 6 and make corrections. B. Taxpayer changed name and made prior year payment URC 6 to post payment to Master File Name Control. C. The taxpayer's account is established on the valid side, but the taxpayer has changed name to an invalid Name Control and filed an extension, the most current year return or an estimated payment Input a TC 013 on the VALID segment using the year of the unpostable transaction (may need CC ACTON on CC ENMOD to correct the Name Control on the dummy entity to match DM-1). URC 0 and cycle delay as needed. D. If extension, estimated payment or TC 150 and the taxpayer's account is established on the valid side and the taxpayer has changed name AND updated name with SSA so the unpostable Name Control is now valid Input a TC 013 on the VALID segment using the year of the unpostable transaction. URC 0 and cycle delay only if necessary. E. If the taxpayer's account is established on the valid side, and the taxpayer is filing a return prior to the most current return filed and with a different Name Control Input a TC 013 for the year of the unpostable with post delay "4". Close case with URC 6 to force post name line to Master File Name Control. (account will not be resequencing, cycle delay only if necessary) F. If the unpostable case is addressing the invalid segment but the account is now on the valid segment URC 6 so the transaction will post to the valid segment. G. Account was established on the invalid side on Master File but with a valid SSA Name Control Input TC 041 with the correct information, URC 0 or URC 6 as appropriate and cycle delay as needed. H. Entity is not on Master File and no better SSN and/or Name Control is found, but information is available to establish account on Master File Input TC 000 to the invalid segment for the tax year of the document. Close with URC 0 with Definer B, and cycle delay as needed, unless taxpayer is claiming EIC and/or Personal Exemptions. URC 8 these cases to Rejects and request EIC and/or Personal Exemptions (2017 and prior years only) removed. I. Complete name is available but address is not found Check for attached Form W-2. Input a TC 000 using the address information found to establish the account. If no address is found, input TC 000 using the campus address. Close with URC 0 with definer B, and cycle delay as needed. J. TC 29X URC 6 to the Master File Name Control. 3.12.179.18.10 (01-02-2016) IMF Automated Establishment of Taxpayers Individual Master File (IMF) completes a special process to establish the secondary taxpayer on Master File for all Married Filing Joint (FSC 2) accounts. In this automated process, IMF separates the secondary taxpayer from the primary taxpayer account and systemically establishes a separate account on Master File. Note: IMF will not establish secondary taxpayer's accounts when: the SSSN is invalid or not available; DECD is present in the Secondary Name Line; PSSN is the same as the SSSN; or Spouse name in the FSC 2 or FSC 7 name line is missing. The accounts systemically established by IMF will display transaction codes with a unique DLN of XX263-001-88888-X. The transaction code(s) may be a combination of TC 000, TC 01X, or TC 971 with Action Code (AC) 050 (to change the BOD code). Unpostable Codes UPC 151, UPC 152, UPC 153, or UPC 156 resulting from this systemic process require input of TC 040 (valid side) or TC 041 (invalid side) to bypass the NAP and correct the secondary taxpayer's name. See IRM 3.13.5, for additional information. 3.12.179.19 (01-01-2025) Decedent Returns The sensitive nature of these returns requires special procedures to ensure that the proper person receives the refund check when there is an overpayment. An Individual Income Tax Return (Form 1040 family) must not be allowed to post if the taxpayer died in a year prior to the Tax Year of the return, regardless of the type(s) of income being reported or credits being claimed. Research the primary and secondary TINs, using CC INOLES, to determine the Date of Death (DOD). If the taxpayer was deceased prior to the beginning of the tax period of the return, URC 8 to have Rejects renumber the return Form 1040 and send to BMF Rejects for conversion of F 1040 to F 1041. Include a copy of the first page of Form 1041 with the Entity section filled in. Note: Austin will transship these cases to Ogden for conversion to F 1041. IRM 3.12.37.30, Transshipping Returns. If the taxpayer died during or after the tax period of the return, follow the procedures below. Decedent returns must have a Date of Death (DOD). If there is no Form 1310, correspond with a 12C letter and suspend the case (CC UPCASSC). Note: Form 1310 is not required for the surviving spouse when the Filing Status is 2, if no refund is claimed or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the reply to the 12C letter includes the requested information, input CCC F (Primary), 9 (Secondary), or A (Both) if the respective taxpayer(s) died during the tax year. Cycle delay the case as appropriate. Make sure "DECD" is entered in taxpayer's entity. Attach Letter 12C to return when the reply is received with a Form 1310 or court certificate attached. Examples of properly input decedent name line entries shown below. Bold print indicates the primary Name Control. Situation Input Format for Deceased Filers Single Name JOHN<DUCK<DECD Single Name with suffix JOHN<DUCK<JR DECD Joint Name Line, Same Last Name, Primary Deceased JOHN DECD & MARY<DUCK Joint Name Line, Different Last Name, Primary Deceased JOHN<DUCK< DECD & MARY SWAN Joint Name Line, Same Last Name, Secondary Deceased JOHN & MARY DECD<DUCK Joint Name Line, Different Last Name, Both Deceased JOHN<DUCK<DECD & MARY SWAN DECD Joint Name Line, Same Last Name, Both Deceased JOHN DECD & MARY DECD<DUCK If there is No Reply or the reply is incomplete (i.e., not present or signed, date of death missing, or proper payee cannot be determined), close refund returns with URC 8. Route to Rejects indicating that CCC "3" and CCC "U" must be input. Enter "No Reply from Letter" or "Incomplete Information Received Letter" in "Remarks" . Attach a copy of 12C letter to return. If there is no reply or the reply is incomplete (i.e., not present or signed, date of death missing, or proper payee cannot be determined), close with URC 6 adding CCC "U" . Note: No Reply actions is based on a 45-day period for Domestic and International cases, beginning with the day the letter is mailed to the taxpayer. . The TC 971 AC 524 is an identity theft indicator used to lock the account of deceased taxpayers. It prevents a deceased taxpayer's TIN (SSN or ITIN) from being used as the primary or secondary TIN on a current or subsequent year federal income tax return. See IRM 25.23.2.8.4, Locking Decedent Accounts - TC 971 AC 524 for more information. TC 971 AC 524 is posted to IDRS on CC ENMOD. Do NOT update the date of death on a decedent account with TC 971 and AC 524 - Locking of a deceased taxpayer's account. The TC 971 AC 524 indicator is applied systemically and manually to the account and prevents a return from posting in a year subsequent to the year of death. For example: Date of death 3/15/2023, a return for TY 2023 will post but a return for 2024 will not be allowed to post. The TC 971 AC 524 prevents an original TC 150 tax return from posting. When a tax return is rejected a CP 01H, Identity Theft Lock, notice is mailed to the taxpayer. The Identity Protection Specialized Unit (IPSU) toll-free number 800-908-4490 is on this notice. Refer to IRM 21.6.6.2.20.3, CP 01H Decedent Account Responses. 3.12.179.19.1 (01-01-2015) Joint Returns If the return has filing status 5 checked, and the spouse's date of death is more than two years prior to tax year of return and There is a dependent child, URC 8 to change the filing status to FSC 4. There are no dependent children, URC 8 to change the filing status to FSC 1. If the return has a filing status other than FSC 2, has two names on name line and decedent's date of death is within tax period, (children not a factor), URC 8 to change the filing status to FSC 2. If the return has filing status FSC 5 checked, and there is only one name on the name line, and the spouse's date of death is within the tax period covered by the return, URC 8 to change to FSC 2, and include DECD in the name line. 3.12.179.19.2 (01-01-2015) Other Than Joint Returns "DECD" must be entered after the taxpayer's last name (after any existing suffix). Always enter a second name line, if available. On overpaid returns, a second name line is mandatory. The refund is issued to the person(s) whose name(s) is shown on the second name line. If the proper payee cannot be determined, correspond using a 12C letter to the "Estate of ..." . Include the suffix for any name indicating a court-appointed personal representative, such as: Administrator, Executor, Administrative Exec., Trustee, etc. The second name line must not include any suffixes such as "surviving spouse" , "mother" , "father " , "daughter" , "son " , etc. For more specific procedures, refer to IRM 3.11.3, Individual Income Tax Returns, and IRM 3.12.3, Individual Income Tax Returns. 3.12.179.20 (05-14-2021) Individual Retirement Account (IRA) MFT 29 The purpose of this subsection is to provide instructions for the correction of transactions that are unpostable to the Individual Retirement Account (IRA) - MFT 29. 3.12.179.20.1 (06-10-2020) Source and Sequence of IRA Accounts IRA MFT 29 accounts will be established when Form 5329 is received with Form 1040, Form 1040-SR. In addition, IRA transactions may be input to post to established MFT 29 accounts. These transactions include entity changes, adjustments, audit transactions, etc. IRA transactions will carry a Tax Class (3rd digit of the DLN) of zero. IRA Filing History Codes 0 = No IRA 1 = Primary spouse has IRA 2 = Secondary spouse has IRA 3 = Both have IRA 4 = IRA notice issued 5 = IRA notice issued to primary 6 = IRA notice issued to secondary 7 = IRA notice issued to both 3.12.179.20.2 (01-01-2014) Processing Form 5329 to Create a MFT 29 account Effective January 2006, the input of a TC 971 AC 144 on an MFT 30 module generates a corresponding MFT 29 module for Form 5329. See IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA), within IRM 21.6.5.4.11.4, Processing Form 5329 With TC 971 AC 144, for further instructions. Note: It is no longer necessary to prepare a Dummy Form 1040 in order to process Form 5329. 3.12.179.21 (01-01-2021) Electronic Federal Tax Payment System (EFTPS) and Credit Card and Electronic Funds Withdrawal Payments This subsection contains procedures for resolving EFTPS Credit Card and Electronic Funds Withdrawal Payments. Identify the EFTPS payment(s) by researching IDRS CC IMFOLT. Credit card payments will contain "6" in the 4th position of the EFT-Trace Number field. Electronic Funds Withdrawal (EFW) payments will contain "0" in the 4th position of the EFT-Trace Number field. Note: Use CC TRBDV and/or MeF and the associated payment record for the return to verify that the taxpayer requested the payment. If credit card payments, Electronic Funds Withdrawal payments, or ISRP/Lockbox payments attempting to post will result in an overpayment (refund), and they do not "match" the TC 150 information, research thoroughly before allowing the TC 150 to post. Example: Form 1040 shows taxpayer receives a $700 refund, but taxpayer's TIN has an $1,000 credit card payment. If necessary, contact the EFTPS Accounting Technicians by E-faxing the necessary information to 855-295-0850. Please provide a return Fax number to send back response. Provide the EFTPS Accounting Technician with the Electronic Funds Transfer (EFT) Trace number(s) of the payments in question and any additional background information (copy of CC TXMOD showing payment), as requested. Indicate or underline which payment needs verification. Request the EFTPS Accounting Technician contact the credit card processor (identified by the 10th and 11th positions of the EFT Trace number) for resolution of possible duplicate or misapplied payment(s). Credit card processor numbers 31, 59 or 70 are worked by different technicians. Fax these separately. EFT-TRACE-NUM>xxxxxxxxx31xxxxxx EFT-TRACE-NUM>xxxxxxxxx59xxxxxx EFT-TRACE-NUM>xxxxxxxxx70xxxxxx If faxing the information, the EFTPS Technician will confirm receipt of the cases. After two weeks from confirmation of Fax delivery, if you have not received the information necessary to complete the case, re-fax as a second request. If the unreversed excess credit(s) in the current tax module has a prior year in the TRANS-DATE field: Research IDRS using CC TRDBV or MeF for the Form Payment Record of the prior year electronic tax return. Verify that the payments received belong to the taxpayer. If the prior year tax payment amount is equal to the amount of the current tax year overpayment, correct the module. Any legitimate overpayments will be refunded after verifying with the taxpayer. If research indicates the payment is intended for another module or account, input a credit transfer. If the taxpayer indicates the credit does not belong to him/her and you are unable to determine where to post, if the payment is less than 1 year old, transfer it to Unidentified Remittance by sending Form 2424, Account Adjustment Voucher, to Accounting. If the payment is one year old or more, use Form 8758, Excess Collections File Addition, to transfer to Excess Collections. Close these cases with URC 6 to add CCC 3. Note: If unable to use CC ADD34, you must enter a "1" in the "EFTPS-ELEC-DPST-IND>" field on the CC ADD24 / CC DRT24 input screen. EFTPS and RS-PCC processes unidentified remittances. If EFTPS cannot locate the correct taxpayer, the payment will unpost with SSN 000-00-0002 as UPC 151 RC 1. Refer to UPC 151 RC 1 instructions for resolution. 3.12.179.22 (01-01-2014) International (INTL) Returns (AUSPC only) The basic requirements and procedures in IRM 3.12.179, for processing unpostables also apply to the processing of INTL returns. Procedures for resolving INTL unpostables specific to a particular unpostable code and RC can be found in the IRM section corresponding to that unpostable code and RC If an unpostable Form 1065 or Form 1041 shows a foreign address for a partnership, estate or trust, route the case to OSC as an INTL return. GUF Category L1 is specifically used for INTL. However, INTL cases may unpost under other categories. 3.12.179.22.1 (06-10-2020) International Returns (Filing Location Codes 20 and 21) International returns are assigned either Filing Location Code (FLC) 20 or FLC 21 for AUSPC. FLC 20 returns include: Form 1040 and Form 1040-SR with a foreign address in the entity. Form 1040 with a valid Form 2555-EZ regardless of entity information (Domestic Address) Form 1040-NR and 1040-NR-EZ Dual Status (a taxpayer who is a U.S. resident for part of the year and a Non-resident Alien (NRA) for part of the year) Note: If invalid Form 2555 or Form 2555-EZ and the return has no other foreign aspect, rebatch to domestic program. File Location Code 21 returns include: Form 1040 or Form 1040-SR with addresses in U.S. possessions Form 1040 or Form 1040-SR with addresses in U.S. territories Form 1040-PR Form 1040-SS Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI), or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. attached Form 1040 or Form 1040-SR with Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached 3.12.179.22.2 (03-20-2023) International Returns Transshipping to AUSPC INTL IMF cases are worked in AUSPC only. All international returns received at IRS offices other than AUSPC will be transshipped to AUSPC on Form 3210, Document Transmittal. Related payments are to be deposited at point of receipt. Refer to IRM 10.5.1.6.7.2 and IRM 10.5.1.6.7.3, Privacy and Information Protection, Privacy Policy on mail and shipping information. All transshipped returns received by AUSPC must have a received date stamp. The following is a list of international returns requiring transshipment to AUSPC for processing: Any Form 1040, Form 1040-SR, Form 1040A or Form 1040EZ with an address outside the 50 United States and the District of Columbia (This does not include APO/ FPO addresses.) Form 1042S, Form SSA-1042S, Form RRB-1042S, Foreign Person's U.S. Source Income Subject to Withholding Form 2555, Form 2555-EZ, Foreign Earned Income Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests Form 8288-B, Application for Withholding Certificate Form 8804, Form 8805 or Form 8813 Statement of Withholding under Section 1446 Form 8833, Treaty-Based Return Position Disclosure Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition Taxpayer indicates an exemption of income or exclusion from tax due to an international tax treaty. Do not forward "American Indian Treaty" returns "Treaty Trader" or Fulbright Grantee Section 911, 913, or 931 of the Internal Revenue Code (IRC) is notated Form 1040, Form 1040-SR is from Guam Form W-2 from Guam Form 1040-NR or Form 1040-NR-EZ (If Form 1040-NR or Form 1040-NR-EZ is attached to Form 1040, Form 1040-SR leave the Form 1040, Form 1040-SR attached) Form 1040-PR Form 1040-SS or Form 1040-SS (NMI) Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands Dual Status (i.e., a taxpayer who is a U.S. resident for part of the year and a Non-resident Alien (NRA) for part of the year) Primary or both taxpayers are Nonresident Aliens Exception: Primary taxpayer is NRA with no SSN; however, secondary taxpayer has an SSN and W-2 income. In this case, edit the secondary taxpayer as the primary taxpayer and continue processing the return. Income paid in foreign currency, when it has not been converted to U.S. currency Any return with both Virgin Island Form W-2 and U.S. income regardless of the address Section 933 of the Internal Revenue Code (IRC) is notated 3.12.179.22.3 (06-10-2020) Status of an International Filer Examine Form 1040, Form 1040-SR,Form 1040-NR, Form 1040-NR-EZ, Form 2555, Form 2555-EZ, Form W-2 or other documents to determine the taxpayer's status. A taxpayer's status may be U.S. Citizen, U.S. Resident Alien or Nonresident Alien. U.S. citizens living or traveling outside of the United States are required to file a Form 1040 or Form 1040-SR U.S. Income Tax Return, on which they must report their worldwide income. U.S. Resident Aliens are generally Non U.S. citizen taxpayers who are treated as U.S. citizens for tax purposes and are required to file a Form 1040 or Form 1040-SR U.S. Income Tax Return, because they meet either the Green Card or Substantial Presence tests for the tax year in question. Like U.S. citizens, U.S. Resident Aliens are also required to report their worldwide income on a Form 1040 or Form 1040-SR. Nonresident Aliens are generally Non U.S. citizens who do not meet either the Green Card or the Substantial Presence tests for the tax year in question. Nonresident Aliens are taxed on their U.S. source income and on certain foreign source income that is effectively connected with a U.S. trade or business. For more information on determining the status of an international filer, refer to Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, and Pub. 519, U.S. Tax Guide for Aliens. 3.12.179.22.4 (01-01-2014) Guam Address or Income From Guam Amended returns must be filed with the jurisdiction which processed the original return. Estimated Tax Payments must be made to the jurisdiction which will process the tax return. 3.12.179.22.5 (01-01-2014) Virgin Islands Address or Income From Virgin Islands U.S. citizens who have income from the Virgin Islands but are not bona fide residents of the Virgin Islands file their income tax returns with both the U.S. and the Virgin Islands government. 3.12.179.22.6 (06-10-2020) Dual Status Tax Returns A dual-status tax return is filed by a taxpayer who is a resident alien and a nonresident alien within the same tax year. This usually occurs in the year the alien arrives in or departs from the United States. However, a resident alien who leaves the U.S. temporarily and does not abandon lawful permanent residence (Green Card), retains resident alien status while abroad. The taxpayer is not considered dual status and must report worldwide income. The taxpayer is permitted to use Form 1040-NR as a work sheet to compute tax for the period of non-residence or Form 1040, Form 1040-SR as a work sheet to compute tax for the period of residence. If necessary, enter the data from worksheet to perfect the return. 3.12.179.22.7 (01-01-2024) Form 1040-PR and Form 1040-SS Self-employed persons residing in Puerto Rico compute and report their Social Security Self Employment tax on Form 1040-PR. Note: Effective Tax Year 2023, Processing Year 2024 Form 1040-PR will be replaced with Form 1040-SS (Spanish). Self-employed persons residing in the Virgin Islands, American Samoa, Northern Mariana Islands and Guam compute and report their Social Security Self-Employment Tax on Form 1040-SS. A signature is required on all Form 1040-PR and Form 1040-SS. 3.12.179.22.8 (01-01-2025) Form 1040-NR and Form 1040-NR-EZ (AUSPC Only) Form 1040-NR and Form 1040-NR-EZ are filed by: Nonresident aliens who have U.S. source income; Nonresident aliens who are engaged or considered to be engaged in a trade or business in the U.S. whether or not they have income from U.S. sources; Note: If the taxpayer states present in the U.S. 183 days or more, review the complete return and attachments for additional information explaining the taxpayer's claim continuing Nonresident Alien status. If attachments do not verify continuing non-residency, correspond. If No Reply, process Form 1040-NR and Form 1040-NR-EZ. DO NOT allow the standard deduction or treaty benefits. Note: No Reply actions is based on a 45-day period for International cases, beginning with the day the letter is mailed to the taxpayer. Dual status taxpayers in the year of entry into or departure from the U.S. Note: If there is an indication that the taxpayer is a Dual Status filer, follow instructions for Dual Status Tax Returns, IRM 3.12.179.22.6. All Forms 1040-NR and Forms 1040-NR-EZ are processed only in AUSPC under FLC 20. Income to be reported on Form 1040-NR is classified as either effectively connected with a U.S. trade or business or not effectively connected with a U.S. trade or business. Income Effectively Connected with a U.S. Trade or Business is reported on Form 1040-NR, Page 1, Lines 1a -15. Returns with an entry on Line 8 ('wage income'), for batching purposes are assigned Doc Code 73. Doc Code 73 returns (wage income) are due the fifteenth day of the fourth month (0415XXXX) following the close of the tax period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Returns on which other types of "effectively-connected income" is reported Form 1040-NR (page 1, Lines 1b - 15), but which do not include WAGE (line 8) income are assigned Doc Code 72. Income Not Effectively Connected With a U.S. Trade or Business is reported on Form 1040-NR, Page 4. Returns with only non-wage, effectively- connected income (Form 1040-NR, Page 1, Lines 1b-15), and/or Income Not Effectively Connected With a U.S. Trade or Business (page 4) are assigned Doc Code "72" . Doc Code 72 (Non-Wage, Effectively-Connected Income and/or Not Effectively Connected Income) returns are due the fifteenth day of the sixth month (0615XXXX) following the close of the tax period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: All returns processed after June 3 (including Form 1040-NR Doc Code 72) and all returns for which the DLN Julian Date (digits 6-8) is 155 or later, require a received date. URC 8 if it is necessary to change the received date to an earlier date. Income reported on Form 1040-NR-EZ is classified as effectively connected income ONLY: All Forms 1040-NR-EZ are assigned Doc Code 73. Form 1040-NR-EZ is due the fifteenth day of the fourth month following the end of the tax period (04/15/2016 for TY 2015 calendar year returns).≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: For reference to special processing instructions for certain Form 1040-NR and Form 1040-NR-EZ filers, see IRM 3.21.3, International Returns and Documents Analysis, Individual Income Tax Returns; or IRM 3.22.3, International Error Resolution, Individual Income Tax Returns. 3.12.179.23 (06-29-2023) Individual Master File (IMF) Unpostable Resolution The following provides the individual unpostable resolution procedures and guidelines for all IMF cases with Unpostable Codes (UPC's) in the range 126-299. Note: Unused IMF UPC's are "reserved" . If the original condition has been resolved, no additional research is needed, close URC 0. Unless an Unpostable condition is caused by an obvious error such as a transcription or coding error, research is required. The most common research tools available are IDRS Command Codes, IDRS Computer (ECC-MTB) Transcripts, the Closed Register, Unpostable Reports, RTR system, the ITIN system, and MeF. Before releasing an Unpostable case, review the account to ensure the Name Control, TIN, Filing Requirement and Year/Month are correct. Identify and resolve all unpostable conditions which could result in repeat or incorrect posting of unpostable conditions. Occasionally cases that are identified as "Auto-Closed (URC 2)" do not get closed by the system. This occurs when the record does not contain a significant IDRS employee number. These will have to be manually closed with URC 2 or D as appropriate. 3.12.179.24 (03-15-2021) Form 4442, Inquiry Referral Submission Processing (SP) may receive Form 4442, Inquiry Referral for open Unpostables. All Business Operating Divisions (BODs) requesting closure of an unpostable case must follow the instructions on the Form 4442 Submission Processing Unpostable Referral Listing found on the SERP - Form 4442 Submission Processing Unpostable Referral Listing - Who/Wherehttp://serp.enterprise.irs.gov/databases/who-where.dr/form-4442-sp-unpostable-referral-listing.html. A Form 4442 will only be submitted if the unpostable case has not been resolved within 8 weeks of unposting. If the Form 4442 is received before the 8 weeks has lapsed, the referral may be returned to the originator to be re-submitted once the timeframe is met. Caution: : Before rejecting a referral back to a BOD, verify the unpostable transaction is not a repeat unpostable. Some transactions will unpost under different UPC’s. The literal “CYC” on Line 1 of CC UPTIN and on line 2 of CC UPRES identifies the original cycle the original transaction record went unpostable. If 8 cycles have lapsed since the transaction originally unposted, continue processing the referral as requested. If the Form 4442 is received and there is not an open unpostable, the referral may be returned to the originator. If a Form 4442 is received that needs to be worked by Unpostables it must be completed within 20 days of the received date. The campuses ensure the Form 4442 Submission Processing Unpostable Referral Listing found on the SERP - Form 4442 Submission Processing Unpostable Referral Listing - Who/Wherehttp://serp.enterprise.irs.gov/databases/who-where.dr/form-4442-sp-unpostable-referral-listing.htmlcontains accurate information and submit updates as necessary. For more information on Form 4442, see IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442. 3.12.179.25 (01-01-2025) Unpostable Code (UPC) 126 Reason Code 0 and RC 1 Return Integrity and Compliance Services (RICS) Identity Theft Filter Please NOTE that Submission Processing is not working UPC 126 cases. This inventory is worked by RICS/RIVO. Refer to RM 25.25.6.2.3 Exam/Collection/Compliance Office Employees - Procedures for Cases with Taxpayer Protection Program (TPP) Involvement CONDITION RC 0 This condition occurs when a TC 150 input to a module containing a TC 971 AC 121 or TC 971 AC 124 with a DLN in the misc field equal to the Return DLN. Also, unpost if TC 971 AC 121 or AC 124 with a DLN in the misc field equal to the Return DLN is input in the same cycle as the TC 150. Note: The Taxpayer Protection Program (TPP) is responsible for identifying potential identity theft cases that are scored by a set of identity theft models in the Dependent Database (DDB); selected through filters in the Return Review Program (RRP) system or manually selected by Return Integrity & Verification Operation (RIVO). Note: Bypass the UPC 126 RC 0 if the IP-PIN on the input return is equal to the IP-PIN posted in the entity. ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CONDITION RC 1 TC 150 transferred from MFT 32 to MFT 30. Resolution UPC 126 RC 1 GUF will auto close URC 0 posting TC 150 to MFT 30. 3.12.179.26 (01-01-2014) UPC 127 RC 0 Invalid Universal Location Code CONDITION RC 0 This condition occurs when a TC 150 / TC 430 (entity code 1 or 3) or 01X contains an address that has a zero or invalid ULC in the location code field. Resolution UPC 127 RC 0: GUF Auto-Close URC 8 to Rejects. 3.12.179.27 (01-01-2014) UPC 128 RC 0 IDRS Notice Status Mismatch CONDITION RC 0 This condition occurs when a TC 920 is input to a module not containing at least one of the following statuses: 12, 20, 21, 22, 23, 24, 26, 54, 56, 58, or 60. Resolution UPC 128 RC 0: GUF Auto-Close URC D. 3.12.179.28 (01-01-2014) UPC 129 RC 0 Political Check-Off CONDITION RC 0 This condition occurs when a TC 150 with DLN XX211XXX99XXXX contains CCC G without an original return posted. Current year records are resequenced up to 16 cycles prior to becoming Unpostable. Resolution UPC 129 RC 0: GUF Auto-Close URC D. 3.12.179.29 (01-06-2023) UPC 130 RC 0 Unprocessable Transactions CONDITION RC 0 This unpostable occurs when an input transaction contains information that causes a halt in the posting run. Resolution UPC 130 RC 0: If there is an originator close URC 2. If there is not an originator elevate to Campus P&A Analyst to elevate to HQ Analyst for resolution. Exception: If the module addressed by the transaction has a debit balance of $1,000,000,000 or more, URC 8 to Rejects, instructing Rejects to follow their instructions for handling IMF accounts over 1 billion dollars in IRM 3.12.37.18.6.2, Correction Procedures UPC 130 RC 0, and IRM 3.12.37.27.5.3 IMF Accounts Over 999 Million Dollars. Note: Debit module balances over $1,000,000,000 cannot be processed to Master File. These cases are processed to Non-Master File, consolidated in Kansas City. 3.12.179.30 (01-01-2025) UPC 130 RC 1 Multiple Merge Initiating Transactions CONDITION RC 1 This condition occurs on the weekly day of the following cycles: 06, 18, 32, and 45, unpost all but the first merge transaction input of any combination of the following resequencing merge transactions TC 011, TC 013, TC 040, or TC 041 if there are 4 or more merge transactions. Exclude the following DLNs, xx26388888888x, and xx26399988899x. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution UPC 130 RC 1: GUF Auto-Close URC D. 3.12.179.31 (01-01-2025) UPC 131 RC 0 Criminal Investigation Reversal CONDITION RC 0 This condition occurs when a TC 915 is input to a tax module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution UPC 131 RC 0: GUF Auto-Close URC 2 to CI. 3.12.179.32 (01-01-2014) UPC 132 RC 0 Invalid IMF Merge CONDITION RC 0 This condition occurs when a TC 011, TC 040, or TC 041 is input with an SSN equal to the account SSN. Resolution UPC 132 RC 0: GUF Auto-Close URC 2 to Originator. 3.12.179.33 (01-01-2025) UPC 133 RC 0 Examination Request Indicator and Military Deferment CONDITION RC 0 This condition occurs when a TC 424 (except with block and serial of 88885 and 77777) is input to MFT 29 or 30 and an account containing Entity Combat Zone indicator set to 1. Resolution RC 0: GUF Auto-Close URC 2 to Exam. 3.12.179.33.1 (05-09-2018) UPC 133 RC 1 CONDITION RC 1 Unpost TC 500 with a closing code (cc) 53, 55, 57 or 59 for any of the following conditions: Note: References to TC 500 cc 53 relate to TC 500 cc 52. References to TC 500 cc 55 relate to TC 500 cc 54. References to TC 500 cc 57 relate to TC 500 cc 56 References to TC 500 cc 59 related to TC 500 cc 58. TC 500 cc 53, cc 55, or cc 57 input to a module that does not contain a prior posted TC 500 cc 52, cc 54, or cc 56, respectively, with a matching CSED indicator. TC 500 with cc 53, cc 55, or 57 containing a transaction date prior to a Combat Entry Date or transaction date of TC 500 cc 52 or cc 54. TC 500 cc 58 or TC 500 cc 59 if the transaction date falls within a combat zone period. If both transactions, TC 500 cc 58 and cc 59 are input in the same cycle and the hospitalization exit date is within a combat zone period, both transactions will unpost. TC 500 cc 59 if the combat zone indicator is set to 1 and TC 500 cc 59 exit date is within a combat zone period. TC 500 cc 59 unless the module contains a prior posted TC 500 cc 56 with matching CSED indicator. TC 500 cc 59 if the combat zone indicator is not set to 1. TC 500 cc 58 and TC 500 cc 59 are input in the same cycle, unpost both transactions if the hospitalization exit date on the TC 500 cc 59 is prior to the hospitalization entry date input on the TC 500 cc 58. Resolution UPC 133 RC 1 GUF Auto-Close URC 2 to Originator. 3.12.179.34 (01-08-2019) UPC 134 RC 2, RC 3, and RC 5 Debtor Master File (DMF) CONDITION RC 2 This condition occurs when a TC 131 type 01 has a negative state repayment amount that would cause the net state repayment amount of all type 01 TC 131s with matching agency, subagency, and year or original offset to be less than zero. Resolution UPC 134 RC 2 GUF Auto-Close URC 2 to Originator. CONDITION RC 3 This condition occurs when any TC 011, TC 013 (with reverse validity), TC 040, or TC 041 attempts to post to an account containing an unreversed TC 898 with a transaction date that is within six years of the current 23C date. Master File will bypass this unpostable if the Scrambled SSN Indicator is set to 10 or 12. Note: TC 898 is considered reversed if the net of TC 898, TC 899, TC 76X all with matching TOP Offset Trace Number (OTN) net to 0. Include memo money in the netting. These transactions will resequence one week prior to unposting. Resolution UPC 134 RC 3 GUF Auto-Close URC 2 to Originator. CONDITION RC 4 Reserved CONDITION RC 5 This condition occurs when a TC 290 containing a TC 766 and OTN attempts to post to a module containing a TC 898 with a transaction date greater than six years from the current date. Resolution UPC 134 RC 5: GUF Auto-Close URC 2 to Originator. 3.12.179.35 (01-01-2014) UPC 135 RC 0 Disaster Claims CONDITION RC 0 This condition occurs when a TC 29X blocked 290–299 for a debit or zero amount is input to a module that does not contain a TC 150. Resolution UP 135 RC 0: GUF Auto-Close URC 2 to Accounts Management. 3.12.179.36 (01-01-2014) UPC 136 RC 0 and RC 1 This subsection contains conditions and resolutions for UPC 136. 3.12.179.36.1 (01-01-2025) UPC 136 RC 0 Decedent Returns and Computer Condition Codes (CCCs) CONDITION RC 0 This condition occurs when a TC 150 contains CCC A, CCC F, or CCC 9, FSC 2, and the literal DECD is not present in the name line. Bypass anything other than MFT 30 returns. Resolution UPC 136 RC 0: Research using the return, CC UPRES, CC INOLE, and CC TRDBV to determine if CCC 9 or CCC F is correct. If CCC 9 or CCC F is correct, use the following instructions: If... And... Then... A. No refund is due URC 6 to add literal “DECD” to name line. If return contains CCC F, proceed to instruction 3. B. A refund is due, or return is non-compute CCC W or L is present and a second name line is present, or URC 6 to add literal “DECD” to name line. If return contains CCC F, proceed to instruction 3. C. A refund is due, or return is non-compute Second name line is missing, and/or CCC W or CCC L is missing. Input TC 013 to add second name line, using Posting Delay Code. URC 6 to add CCC W or L as needed and to add literal “DECD” to name line. If return contains CCC F, proceed to instruction 3. D. A refund is due, or return is non-compute Second name line is present and CCC W or CCC L is missing URC 6 to add CCC W or CCC L as needed and to add literal “DECD” to name line. If return contains CCC F, proceed to instruction 3. E. Credits for a subsequent tax period are posted to the deceased taxpayer’s account The spouse’s account is established and no name change is needed Transfer the credits to the spouse’s account. F. Credits for a subsequent tax period are posted to the deceased taxpayer’s account The spouse’s account is not established Monitor the spouse’s account until it is automatically established, (two cycles after the return posts). Then transfer the credits. G. Credits for a subsequent tax period are posted to the deceased taxpayer’s account The spouse’s account is established, but a name change is needed Transfer the credits first under the current IMF Name Control. Then input TC 013 with Posting Delay Code 4. Note: The second name line appears above the entity information on Form 4251. This must be present for a refund return, to indicate that the refund will be paid to the surviving spouse (CCC W) or to the legal representative, i.e., Court appointed, place of business, or a surviving spouse AND legal representative (CCC L), as indicated on the return. CC UPRES shows which CCCs are present on the account. If the return must not contain a CCC A, CCC 9 or CCC F, URC 8 and request removal of CCC. UPC 136 - Related Computer Condition Codes If... Then... CCC A Both taxpayers deceased CCC F Primary taxpayer deceased CCC 9 Secondary taxpayer deceased CCC L Refund to be issued to legal representative (or business) on second name line. CCC W Refund to be issued to taxpayer on second name line. Note: These CCC needs to be added to the Tax Return only on the year the taxpayer became deceased. 3.12.179.36.2 (01-01-2015) Resolution Procedure UPC 136 RC 0 When Establishing Spouse's Account Research to ensure the spouse's account is established. If the spouse's account is not established, Master File will generate a TC 000 to establish the spouse's account two cycles after the return posts. If credits for a subsequent tax period are posted to the deceased taxpayer's account, monitor the account until the spouse's account is established. Once established, transfer the credits to the spouse's account. If the spouse's account is established, compare the name line of the established account with the spouse's name on the unpostable document. If the names are different, input a TC 013 to update the established account. If transferring credits, use Posting Delay Code (PDC) 4 when inputting the TC 013. If the names are the same, transfer any credits or payments as needed, cycling as appropriate. TC 430 or TC 660 payments for the tax period of the joint return will be automatically transferred by the computer. Note: Be sure TC 000 has posted before initiating credit transfer. 3.12.179.36.3 (01-01-2016) UPC 136 RC 1 Temporary SSN With Unallowable Claims CONDITION RC 1 This unpostable occurs when a TC 150 with a primary TIN that starts with a "9" and that contains a claim for the Earned Income Credit (EIC) and/or a personal exemption attempts to post. Note: Master File will bypass this check if the SSN is in the ITIN range (middle two digits are 50-65, 70-88, 90–92, 94-99). Master File will bypass the exemption portion of the unpostable if the Exemption Positions Verified field contains a 0 in position 1 or if the return contains RPC O. Resolution UPC 136 RC 1 GUF Auto-Close URC 8 to Rejects. 3.12.179.37 (01-04-2021) UPC 137 Bureau of the Fiscal Service (BFS) (Formerly Financial Management Service [FMS]) This subsection contains conditions/resolutions for UPC 137. Caution: Do NOT delete a TC 898 transaction until contact has been made with the Treasury Offset Program (TOP)/(Debtor Master File (DMF) Liaison. The TOP/DMF Liaison will coordinate the correction of the transaction with BFS. Caution: Do NOT delete a TC 899 transaction unless specifically instructed to do so per this IRM or contact has been made with the TOP/DMF Liaison. Note: When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. The TOP/DMF Liaison can be reached by E-FAX 855-335-0980 or by telephone at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If using E-FAX include your email address and your leads email address in the body of the email so the reply can be returned to you promptly. 3.12.179.37.1 (03-20-2023) UPC 137 RC 1 CONDITION RC 1 This condition occurs when a TC 898 with Doc Code 45 has resequenced for ten cycles and the module does not contain a TC 840 with a matching DLN. Resolution UPC 137 RC 1 Use the following IF and THEN chart for case resolution. If ... Then ... A. If TC 840 with matching DLN is found, Close the case with URC 6 to correct the date of the TC 898 to match the date of the TC 840 B. If TC 840 with matching DLN is not found, Contact the TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. Note: When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. 3.12.179.37.2 (03-20-2023) UPC 137 RC 2 CONDITION RC 2 This condition occurs when: TC 898 with Doc Code 45 does not match the DLN of a prior posted TC 840 or TC 898 with Doc Code 77 and the transaction date is not within 12 days of a prior posted EFT TC 846 or within six days of a paper refund. Resolution UPC 137 RC 2 Research the module for the most recent pending or posted TC 840 / TC 846. When analyzing for this condition, only consider TC 846(s) that are dated the same date or later than the TC 898. Note: A TC 898 originating from a computer-generated refund, TC 846, has the same DLN except for the Document Code which is changed to Doc Code 77. Note: There may be up to two TC 898s for each TC 840, or TC 846. Note: When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. If ... And ... Then ... A. If TC 898 contains Doc Code 45, TC 840 with the same DLN is located, URC 6 to correct the date of the TC 898 to match the date of the TC 840. B. TC 898 DLN contains Doc Code 77, TC 846 is located, URC 6 to correct the date of the TC 898 to match the date of the TC 846. C. TC 898 containing Doc Code 45 or Doc Code 77 and you are unable to locate the matching refund, Contact TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. 3.12.179.37.3 (01-01-2025) UPC 137 RC 3 CONDITION RC 3 This condition occurs for the following reasons: the memo amount of the TC 898 is greater than the money amount of the matching TC 840 / TC 846. If the module contains multiple TC 898 / TC 899 transactions with the same date, these must be netted when performing this check. the split refund indicator on the TC 898 is different from the split refund indicator on the matching TC 846 with the same date. Resolution UPC 137 RC 3 Use the following IF and THEN chart for case resolution. Note: When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. If ... Then ... A. The money amount of the TC 898 is greater than the money amount of the matched TC 840 / TC 846, Contact TOP/DMF Liaison for resolution. refer to IRM 3.12.179.37 for TOPS/DMF liaison information. B. Split refund indicator on the TC 898 is not the same as the split refund indicator on the matched TC 846 with the same date, URC 6 to input the correct Split Refund Indicator. NOTE: that any correction that is done for UPC 137 field (LINE 18 displays the fields) is done on LINE 19 of the UPRES SCREEN. Note: When following the case resolution below always check to ensure the transaction dates match on the TC 899 and TC 898. 3.12.179.37.4 (03-20-2023) UPC 137 RC 4 CONDITION RC 4 This condition occurs for the following reasons: TC 899 containing an OTN (Top Offset Trace Number) that does not match the OTN of a prior posted TC 898 with the same date. The split refund indicator on the TC 899 does not match the split refund indicator of a prior posted TC 898 with the same date. Resolution UPC 137 RC 4 Take the following steps to correct the unpostable. Note: When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. Note: Always research cross-reference TINs for matching TC 898. Do not attempt to URC 6 to a proper TIN. Instead, notify management to elevate to the Headquarters IMF Unpostable Analyst through (P&A) analyst for resolution assistance. Coordination with the TOP/DMF Liaison to reinput the cross-reference TIN will be made. If ... And ... Then ... A. TC 898 with matching OTN and date is found, Close using URC 0. B. TC 898 with matching OTN and date is found, shows as DU (deleted unpostable) on CC TXMOD, Contact the TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. C. TC 898 with matching OTN and date is not found, Research using the IAT Unpostable History Tool finds a matching TC 898 that is unpostable at another campus, Note: The FLC of the refund will be different from the TC 899 Contact the campus to see when the case will be closed. Monitor for posting. Once the TC 898 is posted close the TC 899 with URC 0. D. TC 898 with matching OTN and date is not found, An unpostable TC 898 is not found at another campus, Contact TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. E. TC 898 with matching OTN and date is posted, Split refund indicators do not match, URC 6 to input the correct Split Refund Indicator. NOTE: that any correction that is done for UPC 137 field (LINE 18 displays the fields) is done on LINE-19 of the UPRES SCREEN. . F. TC 898 with matching OTN and date cannot be located, Contact TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. Note: When following the case resolution below always check to ensure the transaction dates match on the TC 899 and TC 898. 3.12.179.37.5 (01-01-2025) UPC 137 RC 5 CONDITION RC 5 This condition occurs for either of the following: TC 899 with Record Type 1-3, and 5 containing a memo amount that exceeds the net amount of a prior posted TC 898 / TC 899 with the same OTN minus the net of TC 76X with the same OTN. TC 899 Record Type 4 and the module does not contain a TC 899 Record Type 2 with matching OTN. If found, unpost unless the net memo amount of the TC 899 Record Type 2 minus prior posted TC 899 with Record Type 4 (all with matching OTNs) is equal to or greater than the input TC 899 Record Type 4. Resolution UPC 137 RC 5 Often this unpostable is caused by a timing issue. TC 899 Record Type 4 will not post unless a TC 899 Record-Type 2 is already posted on the account. TC 899 Record-Types 2 and 4 will often be transmitted on the same tape from BFS, or the Record Type 2 will be sent after the Record-Type 4. Caution: TC 899 transactions are financial transactions and only deleted for the reasons specified below or if instructed by the TOP/DMF Liaison. Note: Use the OFFST - AMT on CC TXMOD to calculate whether the TC 899 amount exceeds the netted amount. You must take into consideration all TOP transaction codes with the same OTN to determine the net TOP Offset amount. Disregard the signs (+ or -) of each transaction code when completing the steps below. See IRM 21.4.6.4.2.11 , Netting TOP Offsets and Reversals, for more information. Determine the TOP offset, TC 898, or TC 971 AC 598 and the OTN of the offset that is to be netted. Subtract from the TC 898 or TC 971 AC 598: all TC 899s or TC 971 AC 599s, type 1, type 2, or type 3, with the same OTN. Subtract from the TC 898 all TC 766s with the same OTN. Add to the TC 898 or TC 971 AC 598: all TC 899s or TC 971 AC 599s, type 4, with the same OTN Add to the TC 898 all TC 767(s) with the same OTN. Note: When this formula is used and the balance equals zero, refer to the TOP/DMF Liaison. Written as a formula, the above steps appear as follows: Net TOP Offset Amount TC 898 or TC 971 AC 598 – TC 899 or TC 971 AC 599 types 1, 2, or 3 – TC 766s + TC 899 or TC 971 AC 599 type 4 + TC 767s = Net TOP Offset Amount NOTE: The OTN must be the same for all these transactions when computing the net TOP offset amount. Use the following IF and THEN chart for case resolution: Note: When following the case resolution below always check to ensure the transaction dates match on the TC 899 and TC 898 Note: When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. If ... And ... Then ... A. TC 899 Record-Type 1 is unpostable Contact TOP/DMF Liaison for resolution refer to IRM 3.12.179.37 for TOPS/DMF liaison information. B. TC 899 Record-Type 2 is unpostable TC 766 with the same OTN and same money amount is present Contact TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. C. TC 899 Record-Type 3 is unpostable Contact TOP/DMF Liaison for resolution. Refer to IRM 3.12.179.37 for TOPS/DMF liaison information. D. TC 899 (any Record-Type) is unpostable TC 898 is unpostable (with the same OTN) Close the TC 898 according to the UPC code resolution. Close the TC 899 with URC 0 unless the transaction date is incorrect then close with URC 6 to correct. Cycle delay to allow the TC 898 to post first. E. TC 899 (any Record-Type) is unpostable There is no record of TC 898 Close using URC D. Include in the remarks that there is no record of TC 898. F. TC 899 (any Record-Type) is unpostable TC 899 with the same record type has already posted with the same OTN and exact money amount. This may be a duplicate transaction. Note: the 2nd TC may reflect a different transaction date Contact TOP/DMF Liaison for resolution refer to IRM 3.12.179.37 for TOPS/DMF liaison information. G. TC 899 (any Record-Type) is unpostable TC 899 has already posted with the same OTN Using the offset formula: If the total reversal amount is less than the TC 898 offset amount, URC 6 to correct the transaction date. If the total reversal amount is greater than the TC 898 offset amount, URC D. H. TC 899 Record-Type 4 is unpostable TC 899 Record-Type 2 is unposted Close the TC 899 Record-Type 2 according to the UPC code resolution. Using the offset formula: If the total reversal amount is less than the TC 898 offset amount, URC 6 to correct the transaction date. If the total reversal amount is greater than the TC 898 offset amount, URC D. I. TC 899 Record- Type 4 is unpostable TC 899 Record-Type 2 is found Using the offset formula: If the total reversal amount is less than the TC 898 offset amount, URC 6 to correct the transaction date. If the total reversal amount is greater than the TC 898 offset amount, URC D. J. TC 899 Record-Type 4 is unpostable TC 899 Record-Type 2 is not found Suspend the case for two cycles. If TC 899 Record-Type 2 is still not found then close the unpostable with URC D. 3.12.179.37.6 (01-01-2014) UPC 137 RC 6 CONDITION RC 6 This condition occurs when a TC 899 containing a Spouse's SSN does not match the Spouse's SSN of a prior posted TC 89X with the same date and OTN. Resolution UPC 137 RC 6 Research for correct SSN and close using URC 6. 3.12.179.38 (05-09-2018) UPC 138 Refund Repayment and Cancellation This subsection contains conditions/resolutions for UPC 138. Note: It has been determined programming does not allow URC 6 GUF correction for TIN when the TC is 848 or TC 849. When correction to the TIN is required, unpostables course of action is to URC 1 to Accounting if Doc Code 45 or URC 8 to Rejects if Doc Code 48. 3.12.179.38.1 (09-20-2024) UPC 138 RC 0 CONDITION RC 0 This condition occurs for any of the following reasons: TC 720, TC 740, or TC 841 greater than the net amount of the posted TC 72X and TC 84X transactions. TC 841 blocking series 77777 or 77711-77713 or 77714 if the module does not contain a prior posted EFT TC 846. TC 740 / TC 841 not equal to a prior posted unreversed TC 840 or TC 846, unless TC 898 is also on the module with the same date as the TC 840 / TC 846. Unpost if the input transaction does not match an amount of a prior posted TC 840 or TC 846, or TC 849. TC 740 will unpost as UPC 194 if the amount is less than a prior posted TC 840 or TC 846. TC 740 / TC 841 may be less than the money amount of the TC 840 / TC 846 providing the module contains an unreversed TC 898. In this situation, the TC 740 / TC 841 must be greater than the amount of the original refund and equal to the TC 840 / TC 846 minus the net of TC 898 / TC 899 / TC 76X with OTN. In all cases the OTN must match the OTN of the TC 898. If the TC 841 / TC 898 / TC 899 is input for a refund that is being split, the split refund indicator should be present. TC 841 does not have a Split Refund Indicator that matches the indicator on a prior posted TC 846. Bypass the Split Refund Indicator for split paper refund. TC 841 blocking series 77714 if the module does not contain a prior posted EFT refund. Note: If contacted by Accounting to release a case immediately, then URC 1 the case to Accounting. In "Remarks" (line 8 of UPRES) state the case is being closed at the request of Accounting and provide any additional information as needed. Resolution UPC 138 RC 0 - Conduct thorough research to determine if the unpostable TC is addressing the correct module. If... And... Then... A. TC 840 or TC 846 Is in another module with the same money amount (The unpostable TC may still belong on another module if it is equal to the difference between (TC 840 / TC 846 - TC 720 / TC 841) on that module). Close with URC 6 to correct the tax period. B. TC 740 or TC 841 The transaction date is within 12 business days of the prior posted TC 840 or TC 846 with the same money amount, Close with URC 6 by changing the date to match the date of the posted TC 840 or TC 846 date. C. TC 740 Economic Impact Payment (EIP 3) TC 766 CRN 338 / TC 766 CRN 257 is on the module and the prior posted TC 846 posted with the same money amount, Close with URC 6 by changing the date to match the date of the posted TC 846 date. D. TC 740 or TC 841 Is on correct module but different money amounts Close with URC 1 to Accounting. Attach all research to case. For additional information refer to IRM 21.4.3, Returned Refunds/Releases. E. TC 740 or TC 841 Is less than the net amount of the posted refund minus a TOP offset (TC 846 – TC 898), Close with URC 1 to Accounting. Attach all research to case. For additional information refer to IRM 3.12.179.11.5, IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, and IRM 21.4.6.. Note: Effective 1/1999 and subsequent, due to the BFS takeover of DMF processing, TC 740 / TC 841 may be less than the money amount of the TC 846 / TC 840, providing the module contains a TC 898. In this situation, TC 740 / TC 841 must be greater than (TC 840 / TC 846 – TC 898 – TC 899 Record Type 1 or 3). In all cases, the OTN must match the OTN of the TC 898. If there are previous refunds on the module, be careful to associate the transactions correctly. F. If the transaction date and amount of the TC 841 matches the date and amount of a prior posted TC 846 And the split refund indicator of the TC 841 does not match the split refund of the TC 846, Close with URC 1 to Accounting to change the TC 841 indicator to equal to the TC 846 indicator. G. If a TC 720 is posted (the unpostable TC 841 will not find the TC 846). Close with URC 1 to Accounting, and complete Form 8749 marking box n, to “wash out credit side”, notate in remarks “TC 720 posted”. Note: If the module has two refunds in the same cycle, transactions must be associated correctly. If TC 740 is a duplicate of a posted TC 841 with a DLN in blocking series 94X and cases that are not caused by one of the following: A duplicate TC 841 Money amount discrepancy A split refund indicator issue and cannot be resolved by Unpostables Suspend unpostable. Campus IDRS # File Location code TC 841 DLN Austin 0611300002 18 Kansas City 0911844444 09 Ogden 0411700009 29 Take the following action: Input CC STAUP (Not to exceed 4 cycles). Establish an open control with the CC ACTON. Note: TC 740 is UPC 138 RC 0 in Kansas City. Research shows a posted TC 841 (blocking series 940-949) was input by the Austin campus. Assign the control base to Austin Accounting. Refer to Document 6209, Section 4 for a complete listing of File Location Codes. Use Activity Code – 25 (TNSFRCASE). Input Category Code - RTCK (Returned Check). Accounting will utilize the CCA 42–43, IDRS Overage Report to identify, monitor and work these cases. If the account already has an established open control base, then notify the controlling area of the actions being taken. Monitor the account for 4 cycles and check CC UPDIS for remarks from Accounting. If the TC 840 or TC 843 is pending or posted close the unpostable with URC 0 to post the TC 720 or TC 740 and cycle delay as needed. If there is no TC 840 or TC 843 pending or posted after 4 cycles, close the unpostable case with URC 1 to Accounting. When either a TC 840 or a TC 843 has posted on the account, then Unpostables will close the unpostable with URC 0 to post the TC 720 or TC 740. Note: If after 4 cycles and there is no action from Accounting, contact Accounting via email with subject line Inquiring on UPC 138 past 4 cycles. Refer to IRM 3.17.80-4 for point of contact information. Resolution Procedure UPC 138 RC 0 for TC 841. When there is a duplicate TC 841 posted on an account, then the following actions must be taken (unless the unpostable is Doc Code 45 and the posted TC 841 has a DLN in blocking series 94X): If ... Then ... A. Doc Code 48 URC 1 to Accounting. Complete Form 3809 and print TXMOD. B. Doc Code 45 • Money discrepancy URC 1 to Accounting. In the remarks indicate "duplicate TC 841." Print CC TXMOD and Form 3245. • Cases with no money discrepancy URC 1 to Accounting with the remarks "no money discrepancy". 3.12.179.38.2 (09-20-2024) Resolution Procedures for UPC 138 RC 0 for TC 720 When a TC 720 on Doc Code 45 unposts with an inflated Julian Date (4XX-7XX), elevate to HQ through local P&A Analyst. Note: The TC 720 amount may be equal or less than the TC 846 amount and may contain multiple TC 720s. When TC 720 is an Economic Impact Payment (EIP 3) with TC 766 CRN 338 or TC 766 CRN 257 on the module with the same money amount, close with URC 6 and change the date to match the date of the posted TC 846 date. When TC 720 on Doc Code 45 unposts and the amount of the TC 720 is greater than the net of TC 72X and TC 84X on the module (including when there are no TC 840 / TC 846 on the module), conduct thorough research to determine if the unpostable TC is addressing the correct module. If unable to locate where to post the refund repayment, transfer to Unidentified. If the received date is over one year old, send the unpostable TC 720 to Excess Collections. URC 1 to Accounting with instructions to forward to Unidentified or Excess Collections as appropriate. Include all research when closing the unpostable. Note: Make sure all research steps to identify the correct module have been exhausted including checking other tax periods and XREF (cross-reference) TIN's. 3.12.179.38.3 (09-20-2024) Resolution Procedures for UPC 138 RC 0 for TC 720 Refund Anticipation Loan (RAL) repayment The Refund Product Code indicators can be found on TRDBV under the attribute of Refund Anticipation Loan Code and on MeF Return Request Display (RRD) under Code and Edit values titles REF Anticipation Loan Ind. If there is no RAL code 1-4 present on CC TRDBV, the refund should not be considered a Refund Advance Product. TC 720 does not match the net amount of the posted TC 72X or TC 84X transactions on a module. The account will have the following indications that a refund that was used to obtain a refund anticipation loan (RAL) is being returned by the bank. TC 916 CI Refund Freeze was posted on module, may have already been reversed. TC 971 AC 017 posted – indicates a return posted to a cross-reference TIN. Cross-reference TIN is an IRSN. TC 846 has been reversed by a TC 841 and a TC 840 for same amount/tax period is posted on the cross-reference TIN. Form 3245, Posting voucher, is marked that the repayment is for a RAL. If the TC 720 is equal to or less than the TC 840 on the XREF TIN, URC 6, definer B to move the unpostable repayment to the cross-reference TIN. If a TC 720 with a Doc Code 48 needs to be renumbered to a TC 700, then URC 1 to Accounting with instructions to input a TC 700 with a Doc Code 58. If a TC 720 with Doc Code 45, URC 1 to Accounting with instructions to renumber to Doc Code 17 as TC 670, with secondary TC 570. Send completed Form 3245 and Form 3244, along with a print of CC TXMODA, showing unpostable TC 720 and posted TC 846. 3.12.179.38.4 (01-01-2025) UPC 138 RC 2 CONDITION RC 2 This condition occurs when a TC 740 or 841 contains a check number input to a module containing a prior posted unreversed TC 740 or 841 with matching check number. Resolution UPC 138 RC 2 GUF Auto-Close URC 1 to Accounting Control Operations (ACO). 3.12.179.38.5 (01-01-2025) UPC 138 RC 3 CONDITION RC 3 This condition occurs when a TC 740 or TC 841 transaction date does not match the transaction date or Refund Payment Date of a prior posted Tc 840, TC 846, or TC 849. Resolution UPC 138 RC 3 Close with URC 6, changing the date to match the date of the posted TC 840 or TC 846. If the date already matches, follow instructions above for UPC 138 RC 0, IRM 3.12.179.38.1. 3.12.179.38.6 (01-01-2025) UPC 138 RC 4 CONDITION RC 4 This condition occurs when: TC 848 does not match the date of a prior posted TC 840 or TC 846. TC 848 exceeds the net of the TC 84X or TC 74X with matching date. TC 848 amount exceeds the net TC 849 amount or there isn’t a posted TC 849 with matching date. TC 841 with Doc Code 48, blocking series 940–999 with an inflated Julian date that meets UPC 138 RC 0, RC 2, or RC 3 conditions. Resolution UPC 138 RC 4 Research to determine if the TC 848 is addressing the correct module. If correction only applies to the date, Name Control and/or tax period close with URC 6. Close with URC 8 if Doc Code 48 or URC 1 if Doc Code 45 when the TIN needs correction. Use the chart below to determine closure. If ... And ... Then ... A. The TC 848 date does not match the posted TC 84X / TC 74X. The TC 848 does not exceed the net of the posted TC 841 or TC 74X. Validate the Name Control and tax period are correct. Close with URC 6 to correct the date, Name Control and/or tax period. B. The TC 848 date does not match the posted TC 84X / TC 74X The TC 848 does exceed the net of the posted TC 84X / TC 74X or it cannot be located. Post to the corresponding TC 849. Prepare a “dummy doc” using Form 3809. Make credit corrections to correspond with the debit, change TC 848 to TC 841. If Doc Code 45, close the case to Accounting using URC 1. Request the case be processed manually to the cross-reference using corrections on Form 3809. If Doc Code 48, close the case to Accounting using URC 1. Request to post to cross-reference. Input corrections on Form 3809. Note: It has been determined programming does not allow URC 6 GUF correction for TIN when the TC is 848 or 849. When correction to the TIN is required, unpostables course of action is to URC 1 to Accounting if Doc Code 45 or URC 1 to Accounting if Doc Code 48. If the TC 841 is a duplicate. Prepare Form 3809 and URC 1 to Accounting In the remarks field, indicate the case is a duplicate TC 841. If the amount of TC 841 is greater than the net amount of the posted TC 700, TC 720 and/or TC 84X transactions. Prepare Form 3809 and URC 1 to Accounting. In the remarks field, indicate the TC 841 amount is invalid. 3.12.179.39 (01-01-2014) UPC 139 RC 0 and RC 1 Offer-in-Compromise CONDITION RC 0 This condition occurs when a TC 481, TC 482, or TC 483 is input and the module contains an unreversed TC 780. CONDITION RC 1 This condition occurs when a TC 780 is input, and the module does not have a TC 480 posted. Resolution UPC 139 RCs 0 and RC 1: GUF Auto-Close URC 2 to Originator. 3.12.179.40 (01-01-2014) UPC 140 GUF RPS and Payment Match This subsection contains conditions/resolutions for UPC 140. 3.12.179.40.1 (01-01-2019) UPC 140 General Information The following explains the Master File By-Pass Criteria for UPC 140: Master File Bypass criteria 1. Transaction is a corrected UPC 140 2. Balance due amount from section 6 of the input return matches ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the money amount from the net of all posted TC 61X. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ EXCEPTION: MASTER FILE WILL NOT BYPASS RC 5 FOR THIS CONDITION. 3. Amended return freeze is set 4. Balance due per taxpayer field is zero or credit. Master File will not bypass RC 6 for this condition. 5. Module contains a TC 150. 6. TC 150 addressed to MFT 32 or contains SPC T. GENERAL INFORMATION: When a payment attempts to post as a TC 610 and there is no account established, the TC 610 will resequence in GUF for up to 29 cycle weeks. The payment will resequence each week (if no account is established) until cycle 29, then it will go Unpostable as UPC 151. Use CC IMFOLQ to locate the resequencing file payment. A TC 000 to establish the account, input before cycle 29, will allow the payment to post to the account. Note: Enter corrected TC 610 and TC 150 received dates accurately to prevent repeat Unpostables. Refer to IRM 3.12.179.13, for related information on Category Code Y1 and Y2 unpostables. When multiple TC 610s are present see IRM 3.12.179.13.1.2. 3.12.179.40.1.1 (01-01-2016) UPC 140 GUF Comparisons When the RPS TC 150 unposts, GUF matches the TC 610 on the resequencing files by comparing the TINs of the TC 150 and the TC 610. Matches occur if TINs are identical or matches are on seven characters. GUF then compares Name Control, MFT, tax period, and money amounts. 3.12.179.40.2 (01-01-2020) Research Tools for UPC 140 The following Command Codes may be useful when researching this UPC: Research Command Codes CC INOLET is useful when research on all accounts within the same SSN or EIN is desired CC IMFOLQ displays payments held in the resequencing file until cycle 29 CC INOLEX displays any DM1 name controls, cross-reference and merge transaction information is displayed when applicable CC IMFOLI displays an index of all tax modules available for a requested SSN CC TXMODA displays tax information for a specific IMF module CC SUMRY displays TIF modules available for a particular TIN CC DDBKD, CC NAMEI, and CC NAMES to locate parent/siblings CC URINQ/XSINQ display payments in Unidentified or Excess Collections Use the RTR System to research payments. See IRM 3.12.179.5.3. 3.12.179.40.3 (01-01-2025) UPC 140 RC 0 and RC 1 CONDITION RC 0 CONDITION RC 0 This condition occurs when a RPS TC 150 is input to a module not containing an RPS TC 61X (or TC 61X with Doc Code 19, Doc Code 70, or Doc Code 76) unless an RPS TC 61X is input the same cycle. CONDITION RC 1 This condition occurs when a RPS TC 150 is input to a module not containing a TC 610 with matching DLN or with Doc Code 19, Doc Code 70, or Doc Code 76. Resolution UPC 140 RC 0 and RC 1: Complete the following: Review the Form 4251 and return to ensure the SSN is correct. Research CC TXMOD. If the payment is already posted, correct the payment TC if necessary, according to IRM 3.12.179.40.5 . Check Unidentified Remittance File with CC URINQ for payments associated with newly assigned ITINs or rejected ITINs. Coordinate with Accounting to have URINQ payments properly posted before closing the case. Research RTR to verify the payment belongs to the correct taxpayer. Form 8765, see IRM 3.17.220.2.12, Applying Amounts From the XSF. Research CC IMFOL to determine if the taxpayer is in debit status for previous tax period(s) or the payment history shows that the taxpayer has not paid timely or is currently making installment payments. After thoroughly researching the unpostable account and the respective spouse's account (if filing jointly) and it is determined the return was batched incorrectly, URC 0. Note: All streamline returns will have Filing Location Code (FLC 20) on them. If a TC 150 with a DLN blocking series 850-859, then URC 0 with no further comments needed. For further detail regarding batching and numbering procedures refer to IRM 3.10.73, Batching and Numbering. If TC 610 is posted to an incorrect module, transfer credit to correct module. URC 0 and cycle delay to post after the credit transfer. . Note: Omission or insufficient amount of the cycle delay may cause erroneous issuance of CP 14. If research cannot find a TC 610, determine if TC 150 was previously unpostable to another SSN. If previously unpostable (a repeating case), research other SSN for the TC 610. Make corrections to both transactions (credit transfer, correct tax period, etc.). Correct with appropriate URC and cycle delay if necessary. Research CC INOLE and examine the return for other SSN(s). Ensure all other research methods available are completed. If TC 610 is found and the account addressed by the unpostable return is not established, input TC 000 to establish the account. Suspend unpostable with CC UPCASSA until the account is established. Input a TC 570 to the TC 610, if needed, to stop the refund before transferring the credits. Once the taxpayer is established, transfer the credit to the unpostable module. Correct with URC 0 and cycle delay, as necessary. Example: Remittance was sent in by parents for a child's return that has not posted. Research CC IMFOLQ for the unpostable SSN and other SSNs found through research. If TC 610 is on the resequencing file with a DIFFERENT SSN/Name Control, input TC 000 to establish this account. Suspend using CC UPCAS for 14 days or until the account is established. Transfer credit to correct the account once it posts. Release the Unpostable with URC 0 and cycle delay, as necessary. Note: Definer code "Q" for CC IMFOL allows Unpostable tax examiners to "query" payments (TC 610) on the resequencing file by TIN or payment amounts (possibly seen on CC TXMOD as R0240 TC 610.) This Command Code can be used in all cycles. Additional information on CC IMFOLQ is available in IRM 2.3.51, Command Code IMFOL. . If TC 610 is in RJ status, use CC ERINV to determine if the document is in ERS/Rejects inventory. If so, suspend case and coordinate with Rejects Unit, providing posting instructions (e.g. correct SSN, Name Control, and tax period). Close case to resolve unpostable after TC 610 has posted If the missing TC 610 / TC 370 is in DJ status, research other modules and cross-references for the payment. When located, do credit transfer. Release with URC 0 and cycle delay, as necessary. If payment shows as R0520 or PN on CC TXMOD, hold unpostable case until payment posts or unposts. 3.12.179.40.4 (01-01-2015) Research for Missing Payments for UPC 140 Thoroughly research to locate the missing payment to ensure it did not post to an earlier/later tax period or to a spouse's/dependent's account. Make the necessary corrections to post the return. Make every effort to locate TC 610 before closing the unpostable case. URC 0 will generate a notice to the taxpayer. 3.12.179.40.5 (01-01-2022) Resolution Procedures for UPC 140 with Posted TC 610, TC 660, and TC 670 Payment ATTENTION: AFTER UTILIZING ALL RESOURCES TO VERIFY PAYMENT, IN CONJUNCTION WITH RTR VERIFICATION AND TAXPAYER INTENT, MAKE CORRECTIONS TO PAYMENT TCs BASED ON THE FOLLOWING CRITERIA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ES credits are considered timely filed 15 days before and 15 days after the due date. If payment is posted outside the range of the due date, the payment will post as TC 670. For an extension (04-15-20XX thru 04-23-20XX) the payment will past as TC 670. With the Return Receive Date, the payment will post as TC 610. All subsequent payments will post as TC 670 . ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the payment is an Estimated payment for a future tax period or if the taxpayer has a history of making Estimated payments and the money needs to be transferred to a future tax period, use a Doc Code 24 (if changing the TC) or a Doc Code 34 (if TC is staying the same) to move the payment to the correct tax period as a TC 660 or TC 670 (see above). If the module contains TC 971 AC 114 or if RPC “F” is on the tax return, research to determine if the check or voucher contains reference to the IRC 965. If reference is made, initiate a credit transfer to change the TC 610 to TC 670 with DPC 64 and input TC 570 to prevent an erroneous refund. If no reference is made, continue with resolution research. 3.12.179.40.6 (01-01-2025) Resolution Procedures UPC 140 for Multiple TC 610 Payments If one TC 610 matches the Tax Return module balance due amount, research to determine where the other TC 610 will need to post. If found, transfer the payment to the correct module and URC 0. If not found, determine if the additional payment must be refunded to the taxpayer. Contact taxpayer if necessary. If the additional TC 610 must be refunded, input a credit transfer to change it to a TC 670. If No Reply is received and the additional TC 610 can be positively identified as belonging to the taxpayer, change it to a TC 670 and allow it to refund. Otherwise, transfer the payment to Unidentified using Form 2424, or to Excess Collections using Form 8758 if the TC date is more than 1 year old. Note: No Reply actions is based on a 45-day period for Domestic and International cases, beginning with the day the letter is mailed to the taxpayer. If none of the posted TC 610s match the Tax Return module balance due amount, research the taxpayer's account and history including SSSN (if filing jointly). If partial payments (payments less than the Tax Return module balance due amount) are being made, leave earliest TC 610 as is, and change subsequent payments to TC 670s. If correct modules are identified, transfer the payment to correct modules. URC 0 to post after all transfers are completed. If unable to identify correct modules for posted payments, take action to transfer payment(s) to Unidentified. URC 0 and cycle delay to post after transfer is complete. 3.12.179.40.7 (01-01-2025) UPC 140 RC 2 CONDITION RC 2 This condition occurs when a non-RPS TC 150 is input to a module containing an unreversed RPS TC 610 or unreversed TC 610 with Doc Code 19, Doc Code 70, or Doc Code 76. Note: Master File will bypass E-file Returns (identified by their unique ULC) or if payment is Doc Code 19 with a 6 in the 4th position of the EFT Trace Number. The 6 identifies the payment as a credit card payment. Resolution UPC 140 RC 2 Resolution for all tax returns - The GII tool will be ran upfront for ALL cycles that meet criteria in paragraphs a-c below. Any cases not meeting the criteria would be worked manually by Unpostables TE. When researching CC TRDBV IA screen and the (T BAL DUE OR REFUND AMOUNT) equals CC TXMOD, TC 150 matches or is less than total payments (TC 430, TC 610, TC 660, TC 670, TC 716, and TC 806), or if the TC 150 posted after the cycle of the TC 610 close URC 0. Research CC SUMRY if there are other modules in a balance due status that exceed the credit on the open unpostable, close URC 0. Research CC SUMRY / CC TXMOD on open Unpostable case and if there is an open or closed control base with Category ASIA, DDIA, DDIA, PREA; posted TC 971 AC 043, TC 971 AC 060-063, TC 971 AC 082-083, TC 971 AC 107, TC 971 AC 174, TC 971 AC 646, or TC 971 AC 899, or any Tax modules in Status 60 close URC 0. If you determine the payment DOES NOT meet the above criteria use RTR to view a copy of the check If unable to verify credit belongs to the taxpayer, request the posted TC 610 using CC ESTABDO on payments with FLC 20, FLC 71, and FLC 74.(File Location Code is the first two digit of the DLN). If... And... Then... A. Tax Period transcribed incorrectly URC 8 to Rejects to correct to Tax Period. B. TC 610 posted to wrong module URC 0 and cycle delay as necessary. C. Payment does not belong to TP Transfer the payment to the correct taxpayer's account. Close the TC 150 with URC 0. D. Payment belongs to TP Posted to wrong module Transfer to the correct module. Close the TC 150 with URC 0. Cycle delay, as necessary. If the credit belongs to the taxpayer, but you are unable to determine the correct placement of payment(s), contact by phone or correspond with the taxpayer using a Letter 12C or Letter 1687C. Suspend the case using CC UPCASSC. If... And... Then... A. TP verifies payment Close URC 0 B. TP does not verify payment or provide a response Payment was a personal check or fully identified money order, and there is no evidence of ID Theft, Close URC 0 C. TP does not verify payment or provide a response Payment was a personal check or fully identified money order, and there is evidence of ID Theft Close URC 6 and add CCC 3 D. TP does not verify payment or provide a response Payment cannot be identified as belonging to the taxpayer Transfer payment to Unidentified using Form 2424 for payment with transaction dates less than 1 year old. Transfer to Excess Collections using Form 8758 if date of payment is greater than 1 year old. Close with URC 6 and add CCC 3 3.12.179.40.8 (01-01-2014) UPC 140 RC 3 CONDITION RC 3 Will unpost an RPS TC 150 if the posted RPS TC 610 or TC 610 with Doc Code 19, Doc Code 70, or Doc Code 76 has been reversed by a TC 612. Resolution UPC 140 RC 3 Use the following: If a reversed TC 610 is present, determine if TC 610 money amount matches Unpostable TC 150 balance due amount. If money amounts match, determine where the TC 610 posted. If TC 610 was moved in error, initiate a credit transfer to bring TC 610 to correct module. URC 0 and cycle delay to post in the same cycle or subsequent cycle as credit transfer. If TC 610 was moved correctly but TC 150 was in error (incorrect tax period), URC 8 to have Rejects post TC 150 to the correct module. If money amounts do not match, locate the missing TC 610. Follow correction instructions for UPC 140 RC 0 and RC 1. 3.12.179.40.9 (01-01-2025) UPC 140 RC 5 CONDITION RC 5 This condition occurs when an RPS TC 150 contains a transaction date that does not match the transaction date of an unreversed RPS TC 610 or unreversed TC 610 with Doc Code 19, Doc Code 70, or Doc Code 76 which is dated ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Tax Year RDD ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2019 07-15-2020 ≡ ≡ ≡ ≡ ≡ ≡ 2020 05-17-2021 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2021 04-18-2022 ≡ ≡ ≡ ≡ ≡ ≡ 2022 04-18-2023 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2023 04-15-2024 ≡ ≡ ≡ ≡ ≡ ≡ 2024 04-15-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution for 2019 tax returns received prior to RDD - The GII tool will be ran upfront for ALL new cycles that meet criteria for a timely filed return due to the change of allowing additional time to file theses returns. The tool will identify any timely TC 610 and TC 150 and if no multiple TC 610 or late TC 610 then the tool would close cases URC 0, if multiple TC 610 or TC 610 were late these would be worked manually by unpostables TE. Resolution for 2020 tax returns received prior to RDD - The GII tool will be ran upfront for ALL new cycles that meet criteria for a timely filed return due to the change of allowing additional time to file theses returns. The tool will identify any timely TC 610 and TC 150 and if no multiple TC 610 or late TC 610 then the tool would close cases URC 0, if multiple TC 610 or TC 610 were late these would be worked manually by unpostables TE. Resolution UPC 140 RC 5 Ensure the Received Date is entered correctly on return. Since this correction will generate a notice to the taxpayer, ensure you thoroughly research the available documentation and IDRS, as necessary. Determine the received date of the return (TC 150) in the following priority: IRS received date stamped. U.S. Postal Service postmark date, APO, U.S. Embassy and Consulate, or official foreign country postmark Private Meter postmark Service Center Automated Mail Processing System (SCAMPS) digital date Revenue officer signature date Signature Date (Current Year Returns) Julian Date minus 10 days in the DLN Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: For prior year returns, follow the above chart, but only use the signature date if it is within the current year. Ensure the Return (TC 150) Received Date was correctly entered. If the return date (TC 150) is correct, input a credit transfer to change the TC 610 date to match the TC 150 received date. On the credit transfer, enter secondary TC 570 on the debit side and a post delay of 1 cycle on the credit side. URC 0 and cycle delay as appropriate. Note: If "Returned for Signature" is stamped on the return, do not change the original TC 610 date. If the TC 150 date (return) is correct and the TC 610 date (payment) was legitimately received after the return (i.e., intended as a subsequent payment), URC 0 and allow condition to post. If the TC 150 date is not correct and it is a current year return, URC 6 to correct the date to a later date, or URC 8 for an earlier date. Input a credit transfer if needed to change the TC 610 date to match the TC 150 received date. If the TC 150 date is not correct and it is a prior year return, URC 8 to Rejects to correct the date. Input a credit transfer to change the TC 610 date to match the TC 150 received date. If TC 611 reversed the TC 610 and TC 150 received date is correct, resolve with URC 0. Note: If multiple TC 610 payments are posted for the same tax period for that taxpayer, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, DO NOT change the date of the earliest TC 610 date. Resolution Procedures for UPC 140 RC 5 for Transshipped International Returns: If Form 1040, Form 1040-SR with Form 2555 or Form 2555-EZ , Form 1040-NR or Form 1040-NR-EZ, and Form 1040-PR or Form 1040-SS or a Form 1040, Form 1040-SR has international information and has a stamped received date from another Campus or IRS Office, take the following actions: If Code and Edit has not circled out the original date, then circle out the original received date and leave the gaining centers received date. If there is no AUSPC received date, enter payment transaction date as the received date and continue to process the return. 3.12.179.40.10 (03-20-2023) UPC 140 RC 6 CONDITION RC 6≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Master File bypasses this condition for a return containing TPNC 218, a non-compute return, or a prior year return containing a Preparer Code. Resolution UPC 140 RC 6 Resolution for all tax returns - The GII tool will be ran upfront for ALL cycles that meet criteria in paragraphs a-e below. Any cases not meeting the criteria would be worked manually by unpostables TE. If... And... Then... A. Research CC TRDBV IA screen and the (T BAL DUE OR REFUND AMOUNT) equals CC TXMOD, TC 150 matches or is less than total payments (TC 430, 610, TC 660, TC 670, TC 716, and TC 806),or if the TC 150 posted after the cycle of the TC 610 Close URC 0 B. TPNC is other than 218 Close URC 0 C. Research CC SUMRY for other modules in a balance due status that meet or exceed the credit on the open unpostable Close URC 0 D. If there is a duplicate TC 610 on TXMOD Change latest TC 610 payment to TC 670, close URC 6 and cycle delay as needed E. If there is an amended return (TC 971 AC 010, TC 971 AC 120, TC 976 or a pending TC 290), on any module, Close the unpostable return with URC 6, adding CCC 3 on UPRES, to freeze the module F. If there is a TC 716 on the current year or CC TRDBV amount on line 36, Change payment to subsequent Tax period as a TC 716, close URC 6 and cycle delay as needed G. If the module contains a TC 971 AC 114 or if the return has RPC “F”. *The payment was not posted as a TC 670 with DPC 64 Change the payment to TC 670 with DPC 64. Close the unpostable with a URC 6 and cycle as appropriate H. If The payment was posted as TC 670 with DPC 64, Continue with resolution research I. If you determine the taxpayer INTENTIONALLY MADE AN OVERPAYMENT, URC 0 and allow the return to post J. If there is another return already posted There is a credit balance on the module, and is not an exact match to the posted return Close the unpostable return with URC 6 adding CCC 3 on CC UPRES to prevent the module from refunding K. If you determine the payment DOES NOT meet the above criteria Use RTR to view a copy of the check L. If you determine the payment DOES NOT belong to the taxpayer, Move the payment to the correct taxpayer's account/module. Close the unpostable with a URC 6 and cycle as appropriate M. If the payment is an Estimated Payment for a future tax period, Move the payment to the correct tax period and change the Transaction Code as applicable. (TC 660 or TC 670). Close URC 6 and cycle as appropriate. N. If you determine an encoding error was made (i.e., check/money order written for $300 but posted for $3,000), DO NOT CORRESPOND with the taxpayer Correct the taxpayer's account with URC 6 to add CCC 3, and use a cycle delay code as appropriate. Enter in the remarks field, Dishonored Check Function. To prevent an erroneous refund, input a TC 570 or CCC 3 if posting of the payment would result in an overpaid account. Route the case to the Dishonored Check Function (DCF). Attach documentation showing the encoding error. Input CC STAUP to prevent the issuance of erroneous notices to the taxpayer. O. If you determine the encoding error WILL NOT result in a taxpayer refund (i.e., check/money order written for $3,000 but posted for $300), Follow instructions in (N) above with the exception of the information contained in the NOTE P. If the check was cashed in error (e.g. a state income tax payment), Handle according to local procedures. Q. If you determine the payment DOES NOT match the taxpayer's liability or payment history, suspend the case. Call or correspond with the taxpayer using a Letter 1687C to determine where to apply the payment, If the taxpayer provides information as to where to apply the money, follow taxpayer instructions. Correct with appropriate URC. R. If you determine the payment DOES NOT match the taxpayer's liability or payment history, suspend the case. Call or correspond with the taxpayer using a Letter 1687C to determine where to apply the payment, If the taxpayer provides a copy of the check without details on where to apply the balance Close URC 0 to allow payment to refund. S. If you determine the payment DOES NOT match the taxpayer's liability or payment history, suspend the case. Call or correspond with the taxpayer using a Letter 1687C to determine where to apply the payment, If taxpayer DOES NOT REPLY or does not provide instruction on where to apply the payment, if it can be determined that the payment on the account is from the taxpayer filing the return URC 0 to allow refund. Otherwise, edit CCC 3 on the Form 1040 and close with URC 6 to add CCC 3 to freeze the module. If payment document does not provide sufficient information indicating where to apply the payment, prepare Form 2424 to transfer payment to Unidentified. Note: To prevent an erroneous refund when a credit transfer is being done on a Tuesday, input a cycle delay as appropriate on a TC 150. Note: If an encoding error is identified and the payment is NOT an open unpostable, print RTR, complete Form 4442 and give to work leader. The work leader will fax to Accounts Management. 3.12.179.41 (01-08-2019) UPC 141 RC 0 CONDITION RC 0 This condition occurs when: TC 150 (except Doc Code 26) is input to a module containing an unreversed TC 971 AC 150. TC 150 does not contain RPC F and is input to a module containing an unreversed TC 971 AC 114 TC 150 contains RPC F, after resequencing two cycles, the input module does not contain a posted unreversed TC 971 AC 114. TC 150 contains RPC F and the “Other payment CR amount” is greater than the TC 971 AC 114 “MISC.” field “Total 965 amount”. TC 150 is input to module containing a posted TC 971 AC 115 and the “Other payment CR amount” is equal to or less than the TC 971 AC 115 “MISC” field ”Deferred amount” TC 670 contains DPC 64 and is input to MFT 29, MFT 35, MFT 65, or MF 55. Unpost the input return if the Total 965 tax amount is significant and RPC F is not present on the return. Unpost the input return if the TC 150 contains RPC F and the Total 965 tax is equal to $0 and 965 Installment amount is significant. Unpost the input return if the deferred 965 amount is greater than the “Total 965 amount”. Unpost the Return if the “Other Payment Credit Type Code” is “T” and both RPC “F” and TC 971 AC 114 are not present. Resolution UPC 141 RC 0: GUF Auto-Close URC 8 to Rejects. 3.12.179.42 (01-01-2025) UPC 142 RC 0 (Obsolete) CONDITION RC 0 Reserved. 3.12.179.43 (01-01-2014) UPC 143 RC 0 Settlement Amount CONDITION RC 0 This condition occurs when the input transaction contains a primary TC 30X and the DLN blocking series is 790-799 or 900-999. Master File will compare "History transaction amount" in the input transaction with the TC 150 liability amount plus any subsequent adjustment transactions (TC 29X and TC 30X) that have posted to the module after the TC 150 posted. If not equal ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ unpost unless Priority Code 2 or 3 is present in transaction. Note: This check will not be performed for MFT 29. Resolution UPC 143 RC 0: GUF Auto-Close URC 2 to Originator. 3.12.179.44 (01-01-2014) UPC 145 RC 0 W-4 Penalties and Substitute for Returns (SFR) CONDITION RC 0 This condition occurs when SFR TC 150 attempts to post to a module containing a previously posted TC 150. Resolution UPC 145 RC 0: GUF Auto-Close URC 8 to Rejects. 3.12.179.45 (01-01-2014) UPC 146 RC 0 Revenue Receipt and Substantiated Credit CONDITION RC 0 This condition occurs for a revenue receipt transaction, when, after return settlement, an unreversed TC 760 is posted, and the revenue receipt credit amount equals the TC 760 amount. Note: Master File bypasses this condition on corrected UPC 146 and UPC 198. Resolution UPC 146 RC 0: Use the following: If the TC 762 is posted in same cycle or a later cycle, URC 0 to resolve. If the TC 762 is pending, URC 0 to correct. 3.12.179.45.1 (01-01-2014) Resolution Procedure UPC 146 RC 0 When TC 762 not Present Input a TC 570 and URC 0. Indicate "Original payment posted, reverse TC 760" . Route a copy of the unposted and posted documents and all research to "Hard-core Payment Tracer Function" (HPTF) in Accounting. Request determination on reversal of TC 760. 3.12.179.46 (06-10-2020) UPC 147 RC 0 Identity Protection PIN (IP PIN) CONDITION RC 0≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The definitions below pertain to the areas referred for UPC 147. Definitions SPIDT = Submission Processing Specialized Identity Theft function in Notice Review SP UP = Submission Processing Unpostable Unit RIVO = RICS Return Income Verification Organization (previously IVO) 3.12.179.46.1 (01-01-2025) Preliminary Research to Determine Resolution for UPC 147 RC 0 Integrated Automation Technology (IAT) UNP147 ID theft tool will be used by running the GUF 11-40 or GUF 55-40 weekly when the new receipts generate to assist in determining what actions to take and how to resolve UPC 147 RC 0 cases. The IAT UNP 147 ID theft tool is mandated to resolve unpostable condition to ensure timeliness of processing tax returns, when available. The UPC147 ID Theft tool will be used by running the GUF 11-40 or GUF 55-40 weekly when the new receipts generate. The completed report will be saved after the tool has been ran. The report will be used by the Tax Examiner to work the inventory. The tool is only able to extract data from current year cycles. When the tool errors or is not working properly then resolve the UPC 147 RC 0 manually by using the preliminary instructions below.. Check the tool monthly for accuracy. If the tool is not working properly, elevate to Campus Planning and Analysis Analyst to open a ticket to IAT and notify HQ Analyst. Note: Occasionally RICS/RIVO will run their GII tool to clean up some cases for SP. If the UPC is closed by IDRS number 14838, (RICS TE) DO NOT contact them. This is a HQ Analyst request to assist with inventory. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.179.46.2 (09-23-2019) UPC 147 RC 4 No Filing Requirement CONDITION RC 4≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution UPC 147 RC 4 GUF Auto Close URC D to the Files function. 3.12.179.47 (01-01-2014) UPC 148 Non-Matching Spouse's SSN This subsection contains conditions and resolutions for UPC 148. 3.12.179.47.1 (01-01-2025) UPC 148 RC 0-5 Bypass UPC 148 for TC 150 directed to MFT 29 or MF 32 or containing SPC T not corrected UPC 126 RC 1. CONDITION RC 0 This condition occurs when a TC 150 with Schedule SE for spouse is input and transaction does not contain SSSN and the SSSN is not present in the controlling name line for the input period. CONDITION RC 1 This condition occurs when a TC 150 with Schedule SE SSN in Section 18 does not match the SSSN for the controlling name line of input return contained in entity or not matching SSSN from input return. CONDITION RC 2 This condition occurs when a TC 150 with a TIP Income Schedule (Form 4137) for the spouse and the input transaction does not contain an SSSN and an SSSN is not present in the controlling name line for input period. CONDITION RC 3 This condition occurs when a TC 150 with a TIP Income Schedule (Form 4137) for spouse containing an SSSN not matching the SSSN of input transaction or contained in the controlling name line for input period. CONDITION RC 4 This condition occurs when a TC 150 contains Uncollected Social Security and Medicare Tax (Form 8919) for spouse and the input transaction does not contain a SSSN and a SSSN is not present in the controlling name line for the input period. CONDITION RC 5 This condition occurs when a TC 150 with Uncollected Social Security and Medicare Tax (Form 8919) contains a SSSN not matching the SSSN of the input transaction or contained in the controlling name line for the input period. Resolution UPC 148 RCs 0-3: GUF Auto-Close URC 8 to Rejects. If case did not Auto-Closed, URC 8 with remarks “FOLLOW REJECTS INSTRUCTIONS.” Resolution UPC 148 RCs 4-5: URC 8 with remarks “FOLLOW REJECTS INSTRUCTIONS.” (Rejects will delete section 62 and input section 61 for Form 8919 for a single taxpayer, and input sections 61 and 62 with the correct SSN if it is filing status 2 and both taxpayers have Form 8919 present. if no Form 8919 is present delete section 61 and 62. 3.12.179.47.2 (01-01-2014) UPC 148 RC 6-7 Form 5405 First Time Home Buyer Credit CONDITION RC 6 This condition occurs when a TC 150 contains section 58, (Form 5405) with a SSN not equal to the primary SSN. CONDITION RC 7 This condition occurs for the following: TC 150 contains section 59 (Form 5405) which does not contain a SSSN and a SSSN is not present in the controlling name line for the input period. TC 150 contains section 59 (Form 5405) if the section 59 SSSN does not match the SSSN of the input transaction or is not contained in the controlling name line for the input period. Resolution UPC 148 RCs 6 -7: GUF Auto-Close URC 8 to Rejects. 3.12.179.47.3 (01-15-2015) UPC 148 RC 9 Form 8941 CONDITION RC 9 This condition occurs when a TC 150 contains section 65, (Form 8941 for the primary) with a SSN not equal to the primary SSN or with section 66, (Form 8941 for the spouse) with SSN not equal to the spouse SSN. Resolution UPC 148 RC 9 GUF Auto-Close URC 8 to Rejects. 3.12.179.48 (01-01-2014) UPC 150 Statute Expiration This subsection contains conditions and resolutions for UPC 150. Note: If an account with an unreversed TC 520, cc 83, cc 85 or cc 88 module unposts as UPC 150 treat as a bankruptcy case and follow procedures under UPC 171. Exception: TC 150 is a dummy IRA (type indicator 1, 2, or 3) with a zero IMF tax liability and zero IRA tax. This condition excludes TC 370. 3.12.179.48.1 (01-01-2023) UPC 150 RC 0–2 CONDITION RC 0 This condition occurs when the first return is attempting to post to a module containing a tax liability and the received date is more than 3 years before the current 23C date. Note: Master File will bypass MFT 29 for this condition. CONDITION RC 1 This condition occurs when an amended or duplicate (TC 977 or TC 976) return contains an Assessment Statute Expiration Date (ASED) or extended RDD less than 60 days after the current 23C date or has already expired. Note: Master File bypasses a corrected UPC 150 and MFT 29 for this condition. CONDITION RC 2 This condition occurs when the transaction (Form 1040-X) is Doc Code 54, blocking series 290–299, and ASED or extended RDD is less than 60 days after the current 23C date or has expired. Note: Master File will bypass a corrected UPC 150, TC 291 with a priority code 9, or MFT 29 for this condition. (If a TC 291 with a priority code 9 attempts to resequence, unpost the 150 instead.) Bypass for TC 290 with CRN 263. EXCEPTION: TC 150 is a dummy IRA type (type indicator 1, 2, 3) with a zero IMF tax liability and zero IRA tax. Resolution UPC 150 RC 0-2: GUF assigns all these UPC 150 cases directly to the Statute Function. 3.12.179.48.2 (01-01-2023) UPC 150 RC 3-7 and RC 9 RCs 3 through 9 unpost when the 23C date of current cycle is later than the ASED as extended, including input transaction. The TC 290 will post when the 23C date of the TC 290 is within 60 days of a non Doc Code 54 TC 977 posted prior to ASED date. CONDITION RC 3 This condition occurs when a TC 29X or 30X has a debit amount unless a secondary TC 320 or TC 321 is present. Bypass for TC 290 with CRN 263. Note: Master File will bypass TC 29X / TC 30X for debit amount that contains a priority code 1 if the record contains reference numbers 003, 004, 007, 073, 903, 904, 907, 973, or 993–998 providing no other reference numbers (outside this range) are included on the adjustment. CONDITION RC 4 This condition occurs when a TC 298 contains a blocking series other than 950—959. Bypass for TC 290 with CRN 263. CONDITION RC 5 This condition occurs when TC 160 or TC 350 (Doc Code 54 or Doc Code 47) contains a debit amount. CONDITION RC 6 This condition occurs when a TC 170, TCC 200, or TC 310 attempts to post with a debit amount unless a TC 320 posting or has posted. CONDITION RC 7 This condition occurs when a TC 290 input to MFT 55 contains a Credit Interest Date earlier than 23C Date plus 60 days. CONDITION RC 8 Reserved CONDITION RC 9 This condition occurs when a TC 290 with TC 766 and an OTN if the transaction date of the matched TC 898 is greater than 6 years from the current date. Resolution UPC 150 RC 3-7 and RC 9 GUF assigns RC 3-7 and RC 9 directly to the Statute Function for corrective action. 3.12.179.49 (01-01-2025) UPC 151 No Account Present on Master File UPC 151 occurs when TC 902, campus request to put a specific entity or tax module on IDRS, is input and no account is present on Master File. TC 904 is generated, which notifies IDRS that the entity or tax module is not present on the Master File. When IDRS shows a resequenced (RS) TC 904, the TC 904 is one cycle later than when Master File was searched. Having both a RS TC 904 and an entity showing for same cycle is possible. Example: In cycle 202231, Master File was searched but no entity existed. In cycle 202232 entity was established. IDRS shows both an TC 904 for cycle 202232 AND a newly established entity for cycle 202232. In this case, the entity is established and TC 000 should NOT be input. If a TC 916 is on the account, contact CI for instructions. Compare the Name Control on Master File with the Name Control on the signature: If they match, post the document to that Name Control. If they do not match, using the Name Control on the signature input TC 013 and cycle delay as needed. When establishing an account using TC 000 for multiple taxpayers using the same address, after you have input the initial address, on all subsequent accounts you can enter a "Y" in the DUP-ADDR-IND field. Be sure to add all other information including the in care of line, omitting the address ONLY. . When inputting TC 000 to establish an account, Major City Codes can be used when appropriate in place of the city and state. See Document 7475, State and Address Abbreviations, Major City Codes 3.12.179.49.1 (03-20-2023) UPC 151 RC 0 CONDITION RC 0 This condition occurs when transactions do not create entities and no entity is present except: drop TC 019, TC 901, TC 902, and TC 920. Also unpost DMF TC 130 with CREF Indicator and DMF TC 130 previously posted with non-matching CREF indicator (consider 00 to be a significant CREF indicator). Rather than unpost, TC 971 AC 52, AC 121-129, AC 850, AC 153, TC 971 AC 199 with FS2006 in XREF Miscellaneous field, TC 971 AC 111 and TC 29X containing CRN 330 will resequence with RC 84. Exception: Allow TC 971 AC 111 to resequence up to cycle YYYY49 of the current year processing, if it doesn’t post by cycle YYYY49 then unpost If account is still not present, drop TC 971 and TC 29X with CRN 330 in cycle YYYY52. TC 97X AC 134 will resequence for up to 10 cycles until the last day of the cycle (Thursday) if the account is not present. Master File will bypass this condition for TC 666 with Julian Date 999 or TC 500, cc 52–55 containing a block and serial number of either 88888 or 99999. These DOD transactions are dropped in lieu of unposting. Also bypass for Entity Code 1 TC 150 directed to MFT 32 or Entity Code 1 Returns containing SPC T not C-UPC 126 RC 1. Also bypass for ITIN-RTS systemically generated TC 971 AC 193, TC 971 AC 194 (FLC 18, Doc Code 77, blocking series 77778 Note: Transactions with Doc Code 17, Doc Code 18, Doc Code 19, Doc Code 20, Doc Code 70, Doc Code 76, and TC 971 AC 696 will resequence for two cycles before unposting. Caution: See UPC 151 RC 1 for current year RPS TC 610s and TC 610s with Doc Code 19, Doc Code 70, or Doc Code 76. Resolution UPC 151 RC 0: Use the following: If TC 14X, URC 6 and correct Name Control. If SSN/name is found on spouse's account input TC 000 to establish and URC 0. If unable to correct, URC D. If Doc Code is 04, Doc Code 14, Doc Code 49, Doc Code 63, Doc Code 77 (except Form 4868 or TC 898 / TC 899), Doc Code 78, Doc Code 79, Doc Code 80 or, Doc Code 81, GUF Auto-Close URC 2 to Originator. If Doc Code is 77 and NO TC 898 or TC 899 URC D If Doc Code is 77 and TC 898 or TC 899 (BFS), research and correct the condition with URC 6. Caution: Do NOT URC D the case. If unable to correct the case, contact the TOP/DMF Liaison by E-FAX ≡ ≡ ≡ ≡ ≡ ≡ ≡ or by telephone at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for resolution. When closing cases based on the determination made by the TOP/DMF Liaison, include remarks showing the case was closed per the TOP/DMF Liaison. 3.12.179.49.2 (01-01-2020) Resolution Procedures UPC 151 RC 0 When SSN(s) Address Valid Segment of Master File If document contains a complete name(s) and address(es) (and entity code is not 3), input TC 000, URC 0 with definer B, and cycle delay as needed. Figure 3.12.179-3 , Figure 3.12.179-4Figure 3.12.179-5 and Figure 3.12.179-6. Note: SSSN, if available, should be entered when inputting TC 000 with a joint name line or with filing status 3. Note: Do NOT input TC 000 on MFT 29 or on ITINs or IRSNs. TC 000 on ITIN or IRSN will repeat UPC 157 RC 2. Figure 3.12.179-3 UPC 151 RC 0 - URC 0 - Valid TC 000Figure 3.12.179-18, shows if a document contains a complete name and address, input TC 000, URC 0 with a definer B. A Form 4868 is displayed with taxpayer's name and address. Next is an CC INCHG screen showing the entries for NEW-NAME-CONTROL, PRIMARY-NAME and the address fields. In the remarks field - UPC 151 INPUT TO ESTABLISH ENTITY MODULE. There is a notation: Establish valid entity. You may use Major City Codes when appropriate. Also, displayed is the CC UPRES screen for UPC 151, showing 0B entered with the notation, Release using URC 0 with Definer B. Please click here for the text description of the image. If the unpostable transaction contains check digits and an established account is found, URC 6 to input the Name Control for IMF accounts. If the Entity Code is 3, the name line must also be input. If only complete name is available, review Form W-2, CC IRPTRL, CC TRDBV and attachments for address. If an address is found, input TC 000, URC 0 with Definer B, and cycle delay as needed. If address is NOT found, establish using campus address, URC 0 with Definer B, and cycle delay as needed. See IRM 3.12.179.10.6, for valid campus addresses. See Note below prior to establishing the module. Note: Refer to IRM 3.12.179.49.6 , UPC 151 RC 0 Resolution Procedures for Other Situations, to resolve any unpostable that falls under this criteria prior to establishing the module. If Entity Code is 3 (address, no name) and the above conditions apply, URC 6 with Definer B to add name line. Note: See IRM 3.12.179.18.5, for definition of Entity Codes. If the account is found on invalid segment but the DM-1 matches the return, input TC 013 or TC 041 (if the Name Control on the invalid segment matches the DM-1). Correct with a URC 6 to input Name Control and name line. Cycle delay as needed. Note: If a TC 150 for the same year is already posted to both the invalid and valid taxpayer's account, do not input a transaction that will cause the two accounts to merge (i.e., TC 011, TC 013, TC 040, TC 041). Figure 3.12.179-4 UPC 151- No Account Present - ValidFigure 3.12.179-19, is a flowchart of no account present on the valid account and procedures for MFT 55, if there is no record, to establish a Master File entity. The process begins with the question: Is the complete name line available and the TC is 150, TC 430, TC 670 (Form 4868) or 290 (blocking series 400-499) other than EC 3. The yes response goes to the response box - Input TC 000. Close with URC 0 with Definer Code B. Cycle as appropriateThe no response goes to the next question.Question two: Is the complete name line available and the Entity Code 3? The yes response goes to the response box - Resolve case using URC 6 with Definer Code B. Add the name line.The no response goes to the next questionQuestion three: Is the case a taxpayer filing as an injured spouse?The yes response goes to the response box - Release to the posted TC 150. If the TC 150 is not found input a TC 000 and close using URC 0. Cycle as appropriate.The no response goes to the next question. Question four: Is the unpostable a TC 460 without a complete name line or non-remit? the yes response goes to the response box - Resolve using URC D, except when the transaction is Form 4868 with remittance, then release using URC 8 and request Rejects route the payment to unidentified.The no response goes to the next question.Question five: Is the case a TC 670 for a zero amount with a secondary TC 360? The yes response goes to the response box - Release using URC 2 and route to Collection Branch.The no response goes to the next question.Question six: Is the case a Form 1040-X (blocking series 200-299 Doc Code 54), a dummy Form 1040 with the PECF box checked or a TC 29X, which was incorrectly input? The yes response goes to the response box - If the case cannot be corrected after research, cancel the DLN with URC 2 or URC 8, whichever is appropriate. The no response goes to the final box - All other valid SSNs release with URC D, URC 2, or URC 8 and route to the appropriate area. Please click here for the text description of the image. Figure 3.12.179-5 UPC 151 RC 0 URC 6 - Form 1040-NRFigure 3.12.179-20, shows a Form 1040-NR and displays CC INOLES and CC UPRES. The 1040-NR only shows the Entity portion listing Ely (Maverick) Alder as the name. CC INOLES screen show the IMF Name Control as ALDE and the SSA Name Control as MAVE ALDE. Also, displayed is the CC UPRES screen showing URC 6 with the complete name line entered for the UPC 151. Please click here for the text description of the image. Figure 3.12.179-6 UPC 151 RC 0, TC 000 Foreign Address - Form 1040-NR, Valid Segment Figure 3.12.179-21, shows a Form 1040- NR for Margaret C Willow. Next is displayed a CC INOLEX screen showing No Account on Master File DM1 Name Control WILL. Next is a CC INCHG input screen showing the entries to establish the taxpayer with TC 000. Notation states Use a comma and period at the end of a foreign address entry. Also, displayed is the UPRES screen showing URC 0B entered for the UPC 151 and indication to cycle as appropriate. Please click here for the text description of the image. 3.12.179.49.3 (01-01-2020) Procedure UPC 151 RC 0 when SSN(s) Address Invalid Segment of Master File Research for better SSN(s) or Name Control(s). If... Then ... A. Better SSN(s) and/or Name Control found based on matches from CC TRDBV, CC IRPTRL, CC INOLE, CC NAMES, etc. URC 6 and make corrections. B. If the taxpayer indicates the payment is for a prior year and the taxpayer changed name. URC 6 to post payment to Master File Name Control. C. The taxpayer's account is established on the valid side, but the taxpayer has changed name to an invalid Name Control and filed an extension, the most current year return or an estimated payment. Note: If current year tax return is filed, post extension or estimated payment to match the Name Control on the return. Edit corrections on document. Input a TC 013 on the VALID segment using the year of the unpostable transaction (may need CC ACTON on CC ENMOD to correct the Name Control on the dummy entity to match DM-1). URC 0 and cycle delay as needed. D. Account was established on the invalid side on Master File but valid SSA Name Control Input TC 041 with the correct information, URC 6, input Name Control and name line and cycle delay as needed. E. Entity is not on Master File and no better SSN and/or Name Control is found, but information is available to establish account on Master File Input TC 000 to the invalid segment for the tax year of the document. Close with URC 0 with Definer B, and cycle delay as needed, unless taxpayer is claiming EIC and/or Personal Exemptions (2017 and prior years only). When claimed, URC 8 these cases to Rejects and request to remove. F. Complete name is available but address is not found Check any attached Form W-2 CC IRPTRL, and CC TRDBV. Input a TC 000 using the address information found to establish the account. If no address is found, input TC 000 using the campus address. Close with URC 0 with definer B, and cycle delay as needed. G. TC 29X URC 6 to the Master File Name Control. Figure 3.12.179-7, Figure 3.12.179-8, and Figure 3.12.179-9 for examples on TC 000 - Establishing on Invalid Segment, No Account Present or .Dual Name SSN Account. Figure 3.12.179-7 UPC 151 RC 0 - URC 8 - TC 000 to establish on Invalid SegmentFigure 3.12.179-22 displays the top half of a 2019 Form 1040 form showing the name, address and SSN. Also, displayed is the partial second page of the 1040 showing an entry on line 18a for Earned income credit. Next is displayed an CC INOLEX screen showing No Account on Master File for the SSN. None of the SSA name controls matched the last name on the tax return. Notation CC INOLE shows this SSN is not valid for this taxpayer and no account was found through research. Next is displayed the CC INCHG screen showing the entries to establish the account on the invalid side. Notation two: Establish the account on the invalid segment. Next is the CC UPRES screen, showing URC 8 and in remarks, Invalid Account Remove EIC. Notation: If the taxpayer claimed EIC or exemptions (2017 and prior years only), release the case using URC 8 with remarks. If no EIC or exemptions are claimed, close case using URC 0 with a Definer B. Please click here for the text description of the image. If the account is established on the valid segment with an invalid Name Control, input TC 040 to resequence the account. See IRM 3.12.179.18.9. URC 0 and cycle delay as needed. Figure 3.12.179-8 UPC 151- No Account Present - InvalidFigure 3.12.179 -23, shows no account present on an invalid account, if there is no record, establish a Master File entity. The flowchart starts with Decision one: Is the unpostable a TC 14X ? If yes, Research spouse's SSN. Input TC 000 for taxpayer if possible. Close the case using URC 0 and cycle as appropriate. If no information is found, resolve case using URC D. If no, continue to Decision two Decision two: Is the Doc Code 04, 14, 49, 63, 77 (except Form 4868), 78, 79, 80, or 81? If yes, GUF auto-void to originatorIf no, continue to Decision threeDecision three: Was the document processed to the wrong Master File? If yes, Release case using URC 8. Request the document be input to the correct Master File. If no, continue to Decision fourDecision four: Has the taxpayer changed name? yes, continue to Process A If no, continue to Decision fiveDecision five: Was a different SSN and/or name found?If yes, resolve case using URC 6 If no, continue to Decision sixDecision six: Is the unpostable a TC 150 claiming EIC and/or exemptions? If yes, input TC 000 on invalid side, release case using URC 8 and add appropriate remarks.If no, continue to Decision seven Decision seven: Is the unpostable a TC 150, not claiming EIC and/or exemptions?If yes, input TC 000 to the invalid segment for the tax year of the document. Close using URC 0 and cycle delay as needed. Process A: Is the unpostable a prior year payment?If yes, See IRM 3.12.179.47.5If no, continue to Process BProcess B: Is TP on Master File?If yes, input TC 013 on the valid segment. Close case using URC 0, cycle as appropriate. If no, input TC 000 on the invalid segment for the tax year of the document. Close using URC 0 and cycle as appropriate. Please click here for the text description of the image. Figure 3.12.179-9 UPC 151 RC 0 Dual Name SSN Account on invalid side of Master File - Form 1040-NR, Invalid SegmentFigure 3.12.179-24, shows a Form 1040-NR and displays CC INOLET, CC INCHG and CC UPRES, where the SSN is provided by the taxpayer on Form 1040-NR and matches our records. The account is INVALID due to a Name Control mismatch. The figure displays a Form 1040-NR for Austin B. Marten-Rose , Identifying number 000-00-1234. Next is displayed an CC INOLET screen for 000-00-1234* Name Control ROSE, SSA Name Control MART. Next is a CC INCHG input screen showing a TC 013 on the INVALID segment to correct the Name Control. The remarks state UPC 151. Also, displayed is the UPRES screen showing URC 0 entered for the UPC 151. The Remarks state TC 013 INPUT ON INVALID with release cycle Please click here for the text description of the image. 3.12.179.49.4 (01-01-2023) UPC 151 Correcting Unpostables Resolution UPC 151 RC 0: Follow the chart below. If... And... Then... A. Taxpayer’s account is established on the valid side, The Name Control was transcribed correctly, URC 0. B. Taxpayer’s account is established on the valid side The Name Control was transcribed incorrectly URC 6 to correct the Name Control and name line. C. Taxpayer’s account is established on the valid side The taxpayer’s name has changed Input TC 013 on the valid side. URC 0 and cycle delay as needed. D. Taxpayer’s account is established on the invalid side Unpostable Name Control matches one of the SSA name controls Input TC 041 on the invalid side. URC 0 and cycle delay as needed. E. TIN is incorrect Correct TIN is found through research Correct TIN. Input TC 000 if needed on correct TIN (if not ITIN or IRSN). Close with URC 8 if necessary to remove EIC and/or primary exemption. Otherwise, close with URC 6. F. TIN is incorrect No correct TIN can be found Input TC 000 on invalid side (if not ITIN or IRSN). Close with URC 8 if necessary to remove EIC and/or primary exemption. Otherwise, URC 0B. G. No account is established, but TIN belongs to taxpayer (check CC MFTRA U) Unpostable Name Control does not match one of the SSA name controls Input TC 000 on invalid side. Close with URC 0B. H. No account is established Unpostable Name Control matches one of the SSA name controls Input TC 000 on the valid side. Close with URC 0B. I. TIN begins with 9 No account is established Search for another TIN. If none found, request IRSN. Once IRSN is assigned, send 685C letter. Close with URC 8 if necessary to remove EIC and/or primary exemption. Otherwise, close with URC 6. 3.12.179.49.5 (01-01-2016) Resolution Procedure UPC 151 RC 0 for Prior Year Payments Use the following when correcting prior year payments: If ... And ... Then ... A. Unpostable Taxpayer owes on a prior year where taxpayer filed jointly with a spouse/former spouse Close with URC 6 to post the payment to the SSN and/or Name Control of the debit module and cycle delay as needed. B. Unpostable Taxpayer no longer owes jointly with a former spouse Is currently filing jointly as a secondary taxpayer on another account Close with URC 6 to post to the current primary taxpayer's SSN and/or Name Control and cycle delay as needed. C. Unpostable Taxpayer no longer owes jointly with a former spouse Has their OWN established account on Master File Close with URC 6 to post to the Unpostable taxpayer's current year account and cycle delay as needed. D. Unpostable Taxpayer no longer owes jointly with a former spouse Is NOT currently filing a joint return and no account is established on Master File Input a TC 000 and Close with URC 6 to change the tax period on the unpostable transaction to the current year. Cycle delay as needed. 3.12.179.49.6 (01-01-2024) Resolution Procedure UPC 151 RC 0 for Other Situations Research as appropriate to establish taxpayer's account. Use the following if unable to correct case: If document was processed to wrong Master File, URC 8 to Rejects and request Rejects cancel the DLN and re-input document to correct Master File. Input CC STAUP to correct Master File if needed. Note: If payment, secure document using RTR. For a payment document, prepare Form 3244, close URC 1 to Accounting to forward to Unidentified Unit. For a remittance with extension (TC 460), Form 4868, URC 1 and request to void DLN and route document to Files. Prepare Form 3244 and route payment to Unidentified Unit. Note: You will only need to complete Form 3244 only if the money is split remittance or there is a second TC 460 for .00. If TC 460 (non remit) Form 4868, Doc Code 77 research CC TRDBV and CC IRPTRL. If paper with correct TP, TIN and Tax Period, input TC 000 or TC 013 to allow TC 460 to post and close URC 0, cycle delay as needed. Note: If unable to establish (TC 000 or TC 013) or unable to correct the TIN request IRSN If paper, research to verify correct TP, TIN and Tax Period, if changes need to be made close URC 6. If MeF or unreadable close URC D. If TC 150 for PECF (Presidential Election Campaign Fund) (Dummy 1040-X only). URC 8 and request Rejects cancel DLN and refile in original block of documents. If TC 670 is for a zero amount (non-money amount) with secondary TC 360, URC 2 to Collections. If UPC 151 repeats as UPC 134 RC 3, (as seen on CC UPTIN), URC 6 with the Master File Name Control and name line, adding the new last name to the end of the name line. Example: If the name on the return is Myrtle Pine, and the name on the Master File is Myrtle Cedar, URC 6 with Name Control CEDA and name line MYRTLE<CEDAR PINE. If the Master File Name Control is Cedar and the return comes in Myrtle Pine-Cedar, URC 6 with name line MYRTLE PINE<CEDAR. Note: The Master File will not allow a TC 013 to post on a DMF account. If TC 971 check CC TRDBV for account information to set up TC 000. If not available check CC IRPTRL, CC DDBKD, and CC MFTRAU. Use campus address only as last resort. 3.12.179.49.7 (01-01-2024) Resolution Procedure UPC 151 RC 0 for L7s If Doc Code 58 and cross-reference is "Excess Collections" , research using CC URINQ, CC XSINQ, and CC IMFOLI for posting information URC 6 to correct. If no information found, URC 8 to Rejects to forward to Excess Collections, 6800 Account. If TC 840, check CC INOLET for cross-reference. If TC 841 / TC 740, route to the Refund Inquiry Unit. See IRM 3.12.179.11.5 for further instructions. Note: To prevent UPC 175, check CC IMFOLI to see if money is posted If TC 848 (credit) research to locate the corresponding TC 840 / TC 846 (debit). Determine the correct Name Control and/or TIN. Correct using URC 6 when discrepancies exist. If unable to locate the corresponding TC 840 / TC 846 (debit), reverse the credit to the cross-reference account with the corresponding TC 849 using URC 6. If TC 849 (debit) research to determine the correct Name Control and/or TIN. Correct as appropriate using URC 6. If unable to post, reverse the credit to the corresponding TC 848 using URC 6. 3.12.179.49.8 (01-01-2014) Resolution Procedure UPC 151 RC 0 for 1040-X (Blocking Series 290-299 Doc Code 54) If TC 29X, thoroughly research for TC 150 posting. If found, URC 6 and make necessary corrections. If not found, URC 2 and route to originator. 3.12.179.49.9 (01-01-2020) Resolution Procedure UPC 151 RC 0 for Injured Spouse If TC 150 is Form 8379 (Injured Spouse), research for original posted TC 150. If TC 150 is found, URC 6 to correct name and SSN. Figure 3.12.179-10. If no TC 150 is posted, input TC 000, URC 0 with Definer B. Figure 3.12.179-10 UPC 151 RC 0 - URC 6, Injured SpouseFigure 3.12.179-25 displays Form 8379, Injured Spouse Allocation. The first name on the form is Minnie Q. Maple and the second name is Donald X Maple. Notation - The return was filed and posted under the spouse's account. Next is an CC IMFOLT screen showing that the return was filed and posted under the spouse's account. Also, displayed is the UPRES screen with URC 6 to change the SSN on the unpostable TC 150 to the spouse's SSN. Notation - Resolve the unpostable Form 8379 by posting it with original return. Please click here for the text description of the image. 3.12.179.49.10 (01-01-2024) Resolution Procedure UPC 151 RC 0 for MFT 29 If TC 30X, reassign to Examination. If payment, research for a different SSN and/or Name Control. If found, release using URC 6. Note: Always research IMF for the SSN as a primary and secondary. If a different SSN is not found and the unpostable is a payment (See Note below), research to determine if the payment was intended for a different Master File. If payment was intended for a different Master File, release using URC 8. Request Rejects renumber the document. If unable to determine where payment was intended, release using URC 1. Request Accounting send the payment to Unidentified. Caution: Research for TC 150 or indication that a TC 150 has been initiated by Accounts Management (history item). The payment will post long before the loose Form 5329 has been reviewed to determine tax liability. Prior to sending the payment to Unidentified, request the original return to see if there is any information with it. 3.12.179.49.11 (01-02-2017) Resolution Procedure UP 151 RC 0 for MFT 55 If there is no record, establish a Master File entity. Input TC 000 for year of penalty assessment (MFT 55 only), URC 0 and cycle delay as needed. (Master File will extract and establish CVPN). Figure 3.12.179-4 and Figure 3.12.179-8 for an overview of UPC 151. 3.12.179.49.12 (11-13-2017) Resolution Procedure UPC 151 RC 0 for MFT 35 With TC 796 Use the chart below to identify the condition and actions needed to resolve UPC 151 RC 0 with TC 796 on the MFT 35 module. Check both valid and invalid segments on the MFT 35 module. Condition Action A. If MFT 35 is present URC “0” the TC 796 to post to MFT 35. See Note B. If MFT 35 is not present URC “0” the TC 796 with a release/cycle delay code 1. MF will perform the DM-1 check on the corrected UPCs to direct the TC to the correct segment and prevent repeat unpostables. Note: If the taxpayer’s MFT 30 and/or MFT 35 is posted on the invalid side, use URC “0B” to post to TC 796 to the MFT 35. 3.12.179.49.13 (01-01-2024) UPC 151 RC 1 CONDITION RC 1 If the account is not present, TC 670 input to MFT 29 or current year RPS TC 610s and TC 610s with Doc Codes 19, Doc Code 70, or Doc Code 76 input with MFT 30 to the valid segment prior to cycle 27 will resequence until cycle 29, then unpost. If input in cycle 27 or later, they will resequence for three cycles and then unpost. Invalid cases DO NOT resequence. Refer to UPC 151 RC 0 for TC 610s that do not meet this condition. Note: Definer code "Q" for CC IMFOL allows Unpostable tax examiners to "query" payments (TC 610) on the resequencing file by TIN or payment amounts. Additional information on CC IMFOLQ is available in IRM 2.3.51, Command Code IMFOL. Resolution Procedure UPC 151 RC 1 TC 610 Payments: Complete the following: Research CC IMFOLQ for the unpostable SSN and other SSNs found through research. If TC 610 is on the resequencing file with a DIFFERENT SSN/Name Control, input TC 000 to establish this account. Suspend using CC UPCAS for 14 days or until the account is established. Transfer credit to correct the account once payment posts. Release the Unpostable with URC 0 and cycle delay as necessary. If necessary use CC MFTRA U, CC IRPTRL, and CC DDBKD to establish the account. Do not establish account on the invalid side. Note: For payments on CC IMFOLQ after cycle 29, input TC 000. Otherwise the payment will not drop off the resequencing file until the following year cycle 29. If TC 150 posted, release TC 610 with appropriate URC to post to same account as TC 150. Use RTR to review the payment or if not on RTR request a copy from Files. Research for a different SSN/Name Control. If a different SSN/Name Control is found, correct using URC 6. If a different SSN is not found but the document contains a complete name, input TC 000 on invalid segment (if necessary use Service Center address), URC 0 and cycle, if necessary. If unable to establish the account, URC 1 to Accounting. to send the payment to Unidentified. For EFTPS payments with the SSN 000-00-0002, URC 8 to Rejects. Request Rejects forward the payment to Unidentified. 3.12.179.49.14 (01-01-2024) UPC 151 RC 2 CONDITION RC 2 This condition occurs when a TC 611 input to an account containing an RPS TC 610 or TC 610s with Doc Code 70 or Doc Code 76, matching the tax period of the TC 610, that is resequencing per UPC 151 RC 1. The TC 610 is removed from the resequence file and sent as an UPC 151 RC 2. Resolution UPC 151 RC 2 Use CC BDINQ (refer to IRM 2.4.25, for CC BDADDR, CC BDADD, CC BDAPLR, CC BDAPL, CC BDOUTR, CC BDOUT, CC BDENT, and CC BDINQ). Work both the TC 611 and TC 610 cases at the same time. Coordinate with Dishonored Check Function (DCF) in Accounting to get a copy of bad check, if necessary. Determine if TC 610 and TC 611 are attempting to post to the same account. If correct account, establish with TC 000 and close both unpostable cases with URC 0 with definer B. TC 611 must post in same cycle as or a cycle after TC 610. If wrong account and research finds correct account, close both with URC 6. If necessary, input TC 000 to establish account. Cycle cases to post in same or subsequent cycle as TC 000. TC 611 must post in same cycle as or a cycle after TC 610. If correct taxpayer is NOT found, assign a temporary IRSN. Close both cases with URC 6 to the IRSN once assigned. If cases do not contain enough information to assign a temporary IRSN, release both cases with URC 1 to Data Controls to void the DLNs. Note: If TC 610 has original return DLN, also prepare a Form 3244. 3.12.179.50 (01-01-2014) UPC 152 Name Control Mismatch Other Than Long Entity This subsection contains conditions/resolutions for UPC 152. 3.12.179.50.1 (01-01-2019) UPC 152 RC 0 Name Control Mismatch Other Than Long Entity CONDITION RC 0 This condition occurs when any other than a long entity TC 150, TC 430, or TC 140 is addressing the invalid segment of Master File. Bypass for TC 150 directed to MFT 32 or containing SPC T not corrected UPC 126 RC 1. Bypass the Name Control check for input TC 97X AC 643. 3.12.179.50.1.1 (01-01-2025) Resolution Procedure UPC 152 RC 0 using Form 4251 Compare Unpostable Name Control with Master File Name Control. If Doc Code 14, Doc Code 49, Doc Code 63, Doc Code 77, Doc Code 78, Doc Code 80, or Doc Code 81, URC A or URC 6 to correct name or SSN. If unable to correct, URC 2 to Originator. If TC 14X, URC 6 to make necessary changes to SSN and Name Control. If SSN is on spouse's account, input TC 000 to establish account and URC 0. All others, release with URC 2 to Originator. If no Originator, URC D. If TC 120, GUF Auto-Close URC 2 to SC Disclosure. If TC 96X, GUF Auto-Close URC 2 to Originator. If transcription error and Entity Code (EC) is 2 or EC 3, release with URC A. URC A will change the Unpostable Name Control to the Master File Name Control. . If transaction contains a name line, URC 6 to correct the Name Control and name line. If different SSN is found or SSN(s) are reversed, correct errors with URC 6. Correct both SSNs if they are reversed or the Unpostable will repeat as UPC 299 RC 4. If the taxpayer on the invalid segment is the same as on the unpostable, but the name has changed, URC 5. Note: If EC 2 or EC 3, a complete name line is needed when using URC 5. All others, request documents pulled from files. 3.12.179.50.1.2 (03-04-2015) Resolution Procedure UPC 152 RC 0 Document Pulled from Files Documents pulled from Files—Research for better name and/or SSN. If information is found or SSNs of joint filers are reversed, URC 6 to correct. Note: Ensure both the primary and SSSN are correct. Form 8379 (Injured Spouse) — Research for original TC 150 posted. If information does not match, URC 6 and make changes to name line and SSN if necessary. If no TC 150 is posted, input TC 013 on the INVALID segment using the Name Control from the VALID segment. URC 0 and cycle delay as needed. If the Unpostable taxpayer already resides on the valid segment of Master File and filed with a different name, input a TC 013. If another (unrelated) taxpayer resides on the invalid segment of Master File, research for a better SSN. If a better SSN is not found, assign a IRSN to the taxpayer residing on invalid side. After assigning an IRSN to the taxpayer residing on the invalid side, input a TC 011 to merge the INVALID TIN to the IRSN or better TIN found. (This moves the taxpayer's data residing on the invalid side of Master File to the IRSN). If a name change for the Unpostable taxpayer, input a TC 013 with posting delay code 4, to post after the TC 011. Release using URC 0 or 6, as appropriate, and cycle six weeks to post after the TC 013. Note: If the Unpostable taxpayer's name has been input incorrectly, edit the name on the return/voucher. Close with URC 6 and cycle delay as needed. If a Name Control has been edited in red, use it as the Name Control for the ITIN or IRSN. If the unpostable taxpayer is already on the valid and invalid segments of Master File with previous names used and filed with a different invalid name, see your work leader or transfer the case to Entity Unpostables for further research. If unable to locate a better name or SSN for the Unpostable, follow local procedures for assigning an IRSN (temporary SSN). Send 685C letter informing the taxpayer that an IRSN has been assigned. If personal exemption and/or EIC are claimed, URC 8 and request Rejects update the entity with the new IRSN and remove the exemption and/or EIC. If no tax liability and no EIC claimed, URC 6 to new IRSN. 3.12.179.50.2 (01-01-2024) UPC 152 RC 1 CONDITION RC 1 This condition occurs for transactions that are not covered by UPC 153 (i.e., Name Control mismatch addressing the invalid side and is not long Entity TC 150, TC 140 or TC 430) or 156 (i.e., Name Control mismatch addressing the valid side and is not TC 150 or TC 430 with Entity Code 2 or EC 3 or TC 140. The Name Control of all other valid transactions will perform a proximal Name Control comparison between the input transaction and the account primary Name Control. These transactions need to match only first 3 characters of input transaction with first 3 characters of the posted or prior Name Control, if a match is made the transactions will post.) Note: Master File will bypass TC 500 cc 52 or cc 53 with a block and serial of either 88888 or 99999 containing a significant CREF Indicator, TC 971 AC 157, and TC 971 AC 100-106 generated by Master File and sent to MFT 31. Master File will also bypass for TC 013 and TC 014 with block and serial of 88888, TC 594 cc 84 with block and serial of 99999, TC 290 Julian Date 997 directed to MFT 31 or MFT 65 and TC 370 with Julian Date 997 or 999. Transactions with Doc Code 17, Doc Code 18, Doc Code 19, Doc Code 20, Doc Code 70, and Doc Code 76 will resequence for two cycles prior to unposting. Note: Effective March 2017, bypass for Entity transactions TC 01x with FLC 20, Doc Code 63 and Julian date inflated by 400 input to ITIN numbers, TC 971 / TC 972 AC 193 and for NAP TC 540 / TC 542 blocking series 11111. Effective midyear 2017, bypass the Name Control check for TC 971 AC 52, TC 152, TC 121-129, TC 134 and TC 194. Use Resequence code 52. These transactions will resequence until the last day of the cycle Note: Effective 04-01-2020: Bypass for ICCE generated TC 971 AC 199 with ‘REBYYYY’ in the last 7 positions of the misc. field and TC 971 AC 162 to allow them to post in the Entity. Resolution UPC 152 RC 1 Complete the following: If TC 460 (Extension), TC 150 (Return) or TC 430 (Estimated Payment) and taxpayer changed name. input TC 013. URC 0 or URC 6 and cycle delay as needed. If payment and applied to correct taxpayer, URC A to change the Unpostable Name Control to the Master File Name Control. Note: Do not input a TC 013 if a New SSA Name Control is present on the module and the TC 150 has also unposted, URC 0 and delay one cycle. Note: If a Name Control has been edited in red, use it as the Name Control for the ITIN or IRSN. If unable to determine correct Name Control, research for better name/SSN. If better name or SSN is found, URC 6 to make corrections. If TC is 640 or TC 670 (including extensions with a remittance) or TC 680 and you cannot find taxpayer, URC 1 to Accounting to send the payment to Unidentified. If TC 460 or 670 (no remit extension), and you cannot find the taxpayer, obtain an IRSN for the taxpayer and URC 6 to post the transaction under that TIN. If TC 898 or TC 971, URC A. All others URC 2 or URC 8 as appropriate and route documentation to Originator. If a different name or SSN could not be located, follow Service Center procedures for assigning an IRSN. Request the document and forward to Rejects closing with URC 8 to remove primary exemption and/or EIC, . For EFTPS payments with the SSN 000-00-0002, URC 1 to Accounting to send the payment to Unidentified. 3.12.179.50.3 (11-13-2017) Resolution Procedure UPC 152 RC 1 for MFT 35 With TC 796 Use the chart below to identify the condition and actions needed to resolve UPC 152 RC 1 with TC 796 on the MFT 35 module. Check both valid and invalid segments on the MFT 35 module. Condition Action A. If MFT 35 is present URC 0 the TC 796 to post to MFT 35 See Note B. If MFT 35 is not present URC 0 the TC 796 with a release/cycle delay code 1. IMF will perform the DM-1 check on the corrected UPCs to direct the TC to the correct segment and prevent repeat unpostables. Note: If the taxpayer’s MFT 30 and/or MFT 35 is posted on the invalid side, use URC 0B to post to TC 796 to the MFT 35. 3.12.179.50.4 (01-01-2020) UPC 152 RC 2 MFT 55 TC 013 Mismatch CONDITION RC 2 This condition occurs because MFT 55 TC 013 must match on the first four characters of first and last names. Resolution UPC 152 RC 2 Research to determine corrective action. If we can determine a VALID Name Control, URC D and input TC 013 on account residing on VALID segment. If corrective action cannot be determined, URC 2 and route to Originator (Exam or Collection). Figure 3.12.179-11 for an overview of UPC 152. Figure 3.12.179-11 UPC 152 Overview of Resolution for Name Control MismatchFigure 3.12.179-27 shows a flowchart of the Name Control mismatch. The process starts with decision one: Is the unpostable caused by a Name Control transcription error?If yes, resolve using URC A to post to Master FileIf no, proceed to decision BDecision B: Is the unpostable transaction for an injured spouse found on the VALID segment? If yes, post to the original TC 150. If there is no TC 150 posted, input a TC 013 and close using URC 0.If no proceed to Decision CDecision C: Was a different SSN located or are the SSNs reversed? If yes, resolve using URC 6If no proceed to Decision DDecision D: Has the taxpayer changed name? Yes, resolve using URC 5. If EC 2 or 3, include complete name line. If a payment other than TC 430, URC A to post to Master File.If no, proceed to Decision EDecision E: Was the unpostable taxpayer found on the valid and invalid segments with different names on both segments? If yes, check both sides for posted returns. Merge if possible. If unable to determine which side to post, URC 2 to originator. If unpostable is a return or payment, decide which side to post according to the latest information. If no, proceed to Decision FDecision F: Was the unpostable taxpayer found on the valid segment with a different name but a different taxpayer was found on the invalid segment? If yes, Follow the procedures for assigning a temporary SSN (IRSN) to the taxpayer established on the invalid segment of the Master File. Input TC 011. When invalid side is available, input TC 013 to move the Unpostable taxpayer to the invalid segment.If no and a different name or SSN for the unpostable taxpayer could not be located and the TC is 150 or 430, then follow procedures for assigning a temporary SSN (IRSN) to the unpostable taxpayer.End of flow chart. Please click here for the text description of the image. 3.12.179.51 (01-01-2014) UPC 153 Long Entity Addressing Invalid Segment of Master File This subsection contains conditions/resolutions for UPC 153: The following Command codes are useful but not inclusive when researching this condition: Current processing year: CC INOLE, CC NAMES, CC NAMEI, CC UPTIN Prior year payments: CC IMFOLI, CC INOLET, CC UPTIN, CC NAME, CC NAMES Name change and/or establishing an account: CC ACTON, CC ENMOD / CC ENREQ / CC INCHG 3.12.179.51.1 (01-01-2020) UPC 153 RC 0 CONDITION RC 0 This condition occurs on a Name Control mismatch—long entity TC 150, TC 140, or TC 430 addressing invalid segment. Resolution UPC 153 RC 0: Compare Unpostable Name Control with Master File Name Control. Verify that the TIN and Name Control were transcribed correctly. Research to determine whether the TIN belongs to the taxpayer. Follow the correction procedures in the charts below. Note: The following command codes are useful but not all-inclusive when researching this condition: CC INOLE, CC NAMES, CC NAMEI, CC DDBKD, CC IRPTR (Definer L), and CC MFTRA (request type U). Note: Taxpayers using an SSN not assigned to them by SSA or using an IRSN are ineligible for the personal exemption and EIC. Taxpayers with an ATIN or ITIN are eligible for the personal exemption, but ineligible for EIC. CC TRDBV and CC RTVUE can be used to determine if the primary exemption and/or EIC have already been removed. If it is necessary to remove either the EIC or the primary exemption, URC 8 to Rejects with remarks: REMOVE EIC AND/OR PRIM EXMT. If the TIN is incorrect: If ... And ... Then ... A. The correct TIN is found through research, Schedule SE or Form 5329 for the primary taxpayer is attached to the return, Close with URC 8 to correct the TIN on the entity and the Schedule SE or Form 5329. Transfer credits if necessary and cycle delay as needed. If the name has changed, input TC 013 on the correct TIN. If the correct TIN is an ITIN with the account established on the invalid side, and shows “NEW SSA Name Control” in the middle of the CC INOLET screen, input TC 041 on the invalid side. Cycle delay the return if URC 6. B. The correct TIN is found through research, Schedule SE or Form 5329 for the primary taxpayer is not attached to the return, URC 6 to correct the TIN. Transfer credits if necessary and cycle delay as needed. If the name has changed, input TC 013 on the correct TIN. Cycle delay the return if URC 6. Figure 3.12.179-12 See Figure 3.12.179-29 below. If the correct TIN is an ITIN with the account established on the invalid side, and shows “NEW SSA Name Control” in the middle of the INOLET screen, input TC 041 on the invalid side. Cycle delay the return if URC 6. C. No correct TIN can be found and the taxpayer is different from the taxpayer established on the invalid side of the unpostable TIN, Request an IRSN for the taxpayer of the unpostable. Once assigned, send 685C letter, Close with URC 8 if necessary to remove primary exemption or EIC, and/or to correct Schedule SE or Form 5329. Include instructions to correct the TIN to the new IRSN. Otherwise, close with URC 6 to correct the TIN to the new IRSN. Transfer credits if necessary and cycle delay as needed. The TINs on the return are reversed If ... Then ... A. No Schedule SE or Form 5329 is attached, URC 6 to correct both TINs. B. Schedule(s) SE or Form(s) 5329 is (are) attached, URC 8 to correct the entity and the Schedule(s) SE and/or Form(s) 5329. The Name Control was transcribed incorrectly If ... And ... Then ... A. The correct Name Control matches the account on the invalid side, URC 6 to correct the Name Control and name line, or URC 8 if taxpayer is claiming primary exemption and/or EIC with an SSN not assigned to them by SSA, or with an IRSN. B. The correct Name Control matches the account on the valid side, a different taxpayer is established on the invalid side, URC 6 to correct the Name Control and name line. C. The correct Name Control matches the account on the valid side, and the same taxpayer is established on the invalid side with a different Name Control. Check CC IMFOLI to determine if any tax periods have a return posted to both the valid and invalid side, If not, input TC 013 on the invalid side using the Name Control from the valid side. URC 6 to correct the Name Control and name line and cycle delay as needed. If so, do not input TC 013. URC 6 to correct the Name Control and name line. D. The correct Name Control matches the DM-1 Name Control, there is no account established on the valid side, the same taxpayer is established on the invalid side with a different Name Control, Input TC 013 on the invalid side using the DM-1 Name Control. URC 6 to correct the Name Control and name line and cycle delay as needed. E. The taxpayer has an ITIN, “NEW SSA Name Control” appears in the middle of the CC INOLET screen, and the correct Name Control matches the ITIN Name Control, Input TC 041 on the invalid side using the correct Name Control and a later tax year on which nothing is posted. URC 6 to correct the Name Control and name line and cycle delay as needed. The Name Control was transcribed correctly If ... And ... Then ... A. The same taxpayer is established on the invalid side, the document shows the taxpayer’s name has changed, Close with URC 5. If the taxpayer has an ITIN and “NEW SSA Name Control” appears in the middle of the CC INOLET screen, if the DM-1 update is scheduled within two weeks, hold the case until the update occurs. Then input TC 013 on the valid side. Close with URC 0 and cycle delay as needed. B. A different taxpayer is established on the invalid side, the SSN belongs to the taxpayer of the unpostable, and no account is established on the valid side, Search for a correct TIN for the taxpayer on the invalid side. If correct TIN is found, input TC 011 or TC 041 to move the account. Close with URC 0 and cycle delay as needed. If correct TIN is not found, request IRSN for taxpayer on the invalid side. Once assigned, send 685C letter. Input TC 011 or TC 041 to move taxpayer to IRSN. Close with URC 0 and cycle delay as needed. C. A different taxpayer is established on the invalid side, and an account is established for the taxpayer of the unpostable on the valid side, Search for a correct TIN for the taxpayer on the invalid side. If correct TIN is found, input TC 011 on the invalid side to move the account. Input TC 013 on the valid side using the unpostable Name Control. Close with URC 0 and cycle delay as needed. If correct TIN is not found, request IRSN for taxpayer on the invalid side. Once assigned, send 685C letter. Input TC 011 or TC 041 on the invalid side to move taxpayer to IRSN. Input TC 013 on the valid side using the unpostable Name Control. Close with URC 0 and cycle delay as needed. , Figure 3.12.179-12 UPC 153 RC 0 - ResolutionFigure 3.12.179-28 shows the resolution when the Correct SSN is found and the Name is updated. Form 1040 partial page one is displayed. First name: Carolyn. Last name: (Willow) Bismuth, with Willow circled in red. SSN entered as 000-00-1234 with the 1234 in position 6 through 9 circled and 2345 is written above it. Notation: The taxpayer entered an incorrect SSN on her return. Next is displayed a CC NAMES screen. CAROLYN WILLOW is at the top. The first name listed is CAROLYN WILLOW with SSN 000-00-2345. The second name is CARL & LOUISE WILLOW with SSN 000-00-6789. Notation: The correct SSN is found on CC NAMES using the name in parentheses. Next is a CC INCHG screen showing Notation to Input TC 013 to correct the name. 000-00-2345 is bolded at the top of the screen. Field NM-CTRL is WILL. NEW-NAME-CTRL entered is BISM. YEAR-NM-LINE is highlighted to input the year of the return. FS 1 is highlighted . Notation: Input TC 013 to change name. Also, displayed is an CC UPRES screen for UPC 153. UPRES 6 is highlighted on the first line. SSN 000-00-2345 is highlighted and release cycle is highlighted. Notation: Resolve the case using URC 6 and cycle to post after the TC 013. Please click here for the text description of the image. If SSN(s) on return are reversed, correct both SSN(s) with URC 6. If SSN(s) are correct but name changes are required, (i.e., taxpayer shows a name change on document) URC 5. URC 5 will change the name on the Master File, leaving the account on the invalid side. No cycle delay needed. Figure 3.12.179-13. Figure 3.12.179-13 UPC 153 - Valid Name Control Mismatch FlowchartFigure 3.12.179-29 displays a flow chart for the resolution of UPC 153 valid Name Control mismatch. The first box in process is the question: Is the unpostable Name Control in error? Yes response goes to resolution box - Resolve case using URC 6. Input TC 041 if needed and cycle.No response goes to next question.Question two: Is the unpostable a TC 14X? Yes response goes to resolution box - Release using URC 2. Route to the Collection Branch with a print of CC UPRES.No response goes to next question.Question three: Is the unpostable taxpayer the same person as the taxpayer on the VALID segment and is there a different entity on the invalid segment? Yes response goes to resolution box - Find correct SSN, if unable follow local procedures to assign an IRSN to the taxpayer on the invalid segment. Input TC 011 to move the account. Input TC 013 to post unpostable taxpayer on the invalid segment and cycle.No response goes to next question.Question four: Is the unpostable taxpayer the same person as the taxpayer on the INVALID segment, using the correct SSN but the name is different, mismatching DM-1? Yes response goes to resolution box - Resolve the case using URC 5. No response goes to next question.Question five: Was a valid SSN located or are the SSNs reversed? Yes response goes to resolution box - Resolve the case using URC 6. If needed, input TC 041 and cycle as appropriate.No response goes to next question.Question six: Was an invalid name or SSN located for the unpostable taxpayer and exemptions and/or EIC are claimed? Yes response goes to resolution box - Release the case using URC 8. Add remarks Invalid SSN, remove the exemption and/or EIC claimed.No response goes to the final resolution.Final response box- Follow service center procedures to assign an IRSN to the unpostable taxpayer close with URC 6 and cycle, if necessary. Please click here for the text description of the image. 3.12.179.51.2 (03-04-2015) Resolution Procedures UPC 153 RC 0 Correcting International Unpostables AUSPC only INTL: Use the following when processing international taxpayers: Often, International taxpayers have dual or hyphenated surnames that they alternate in using and that can be transcribed in error. Research both names thoroughly, reviewing signatures, entity information on the return, Master File information, and CC CFOL Command Codes including CC NUMIDENT file using CC MFTRA. Note: If a Name Control has been edited in red, use the Name Control for the ITIN or IRSN. Note: Make every effort to follow the intent of taxpayer. Use the following research procedures: If Unpostable name is WRONG, URC 6 and make corrections. If Master File and Unpostable name controls are different, TC 013 or TC 041 to correct names. URC 6 and cycle delay as needed. If the taxpayer's signature contains one last name or dual name is hyphenated, post the document to that Name Control. Input TC 013 or TC 041 if needed. Note: ITINs are always established on the invalid segment until the DM-1 is updated by SSA. Input TC 041 on a year with nothing posted, to move to valid segment. 3.12.179.52 (01-01-2014) UPC 154 RC 0-6 Math Error Processing CONDITION RC 0 This condition occurs with TC 290 with Priority Code 6 if the math error freeze is not significant or there is an unreversed TC 470 cc 94 present. CONDITION RC 1 This condition occurs with TC 29X with Priority Code 7 and there is no TC 470 cc 94 present. CONDITION RC 2 This condition occurs with TC 470 cc 94, if the math error freeze is not significant or no TC 29X blocking series 770–789 present. CONDITION RC 3 This condition occurs with TC 472 cc 94 if there is no TC 470 cc 94 posted. CONDITION RC 4 This condition occurs when a TC 29X (except TC 294 / TC 295 blocking series 900–929 or with Julian Date 999) attempts to post to a module containing an unreversed TC 570 generated from adjustment processing (MFT 30 only). CONDITION RC 5 This condition occurs with TC 29X with blocking series 770–789 and an unreversed TC 470 cc 94 is present on the module. CONDITION RC 6 This condition occurs with TC 470 cc 94 and there is an unreversed TC 470 cc 94 present on the module. Resolution UPC 154 RC 0-6: GUF Auto-Close URC 2 to Originator. 3.12.179.53 (01-02-2017) UPC 155 RC 0 CONDITION RC 0 This condition occurs when a TC 29X or TC 30X attempts to post to a module restricted from generating interest or if the module contains a non-restricting TC 340. Note: Master File will bypass for TC 290 / TC 300 for a zero amount providing no secondary transactions are present or if the adjustment record contains TC 34X or TC 77X. Master File will also bypass for TC 291, TC 295, TC 299, TC 301, TC 305, or TC 309 if the sum of TC 34X is zero; or for a non-restricting TC 340 if the module contains a secondary transaction of TC 270 or TC 271 only. Note that if interest is restricted due to TC 604 or TC 608, Master File will not bypass the unpostable unless the adjustment contains a TC 340 or TC 341 or the TC 290 / TC 300 is for zero amount with no secondary transactions. Resolution UPC 155 RC 0: Use the following: If Form 1040-X (TC 29X) with Doc Code 54, Blocking Series 200-299, GUF Auto-Close URC 2 to Accounts Management. All other TC 29X or TC 30X, GUF Auto-Close URC 2 to Originator. CONDITION RC 1 This condition occurs when a TC 29X or TC 30X is input to a module containing a prior posted TC 971 AC 64 and either a TC 29X or TC 30X. Note: Master File will bypass this condition if the input adjustment contains TC 340 or TC 341; if a TC 290 / TC 300 is for a zero amount providing no secondary transactions are present; if the TC is 291, TC 295, TC 299, TC 301, TC 305, or TC 309; or if a corrected UPC 155. Resolution UPC 155 RC 1 GUF Auto-Close URC 2 to Originator. Note: If the Nullification Code cannot be determined by the Employee Number, URC D with remarks. 3.12.179.54 (01-01-2025) UPC 156 RC 0 Valid Segment of Master File Name Control Mismatch This subsection contains conditions/resolutions for UPC 156. CONDITION RC 0 This condition occurs when a Name Control mismatches on the valid segment for TC 150 or TC 430 (Entity Code 2 or EC 3) or TC 140. Exceptions occur for TC 150, TC 140, or TC 430, Entity Code 1, EC 4, and EC 5. Resolution UPC 156 RC 0: If TC 150 or TC 430 and taxpayer changed name, URC 5 after researching CC MFTRA and CC IRPTR to confirm taxpayer identity. Note: If name on form matches SSA Name Control on CC INOLES, URC 5 to correct name line. Note: For URC 5 resolution description see IRM 3.12.32.12. If taxpayers are the same and Master File name is correct, URC 6 or URC A to correct the Name Control. If taxpayers are the same individual(s) and both Unpostable and Master File name controls are incorrect, TC 013 to change name on Master File to agree with return name. URC 6 with Definer Code B and cycle delay as needed. Figure 3.12.179-14. If SSNs are reversed, correct SSNs using URC 6. If the Entity Code is other than 1, enter the name line. , Note: If EC 2 or EC 3, a complete name line is needed when using URC 5. Figure 3.12.179-14 UPC 156 RC 0 - URC 6 - Name Control MismatchFigure 3.12.179-30 shows the resolution when the Master File Name Control is updated. Form 1040 partial page one is displayed. First name: Gloria Jane. Last name: Cedar Beech. In the Filing Status section, Married filing separately box is checked. 000-00-4321 is entered on line for spouse's SSN. Notation: The taxpayer has three valid name controls, ASPE, CEDA and BEEC. The current Name Control is ASPE. Next is an INCHG screen showing TC 013 to correct the Name Control. NEW-NAME-CTRL entered is BEEC. The PRIMARY-NAME field has GLORIA J CEDAR] BEECH. YEAR-NM-LINE is highlighted. Notation: Input TC 013 to update the name line on the Master File. Also, displayed is an UPRES screen. 6B is highlighted on the first line. SSN 000-00-4321 is highlighted. The Entity Code (EC) is highlighted. BEEC is highlighted in the NAME field. Notations: Correct the Name Control using URC 6 with Definer Code B. If the Entity Code is 1,4 or 5, enter the complete name line on UPRES. If the Entity Code is 2 or 3, enter the Name Control only. Please click here for the text description of the image. 3.12.179.54.1 (01-01-2024) Resolution Procedure UPC 156 RC 0 When Missing Taxpayer Information If CC MFTRAU and CC IRPTRL do not confirm taxpayer identity search for a valid SSN using CC NAMES, CC NAMEI, etc. If a different SSN is found, URC 6. If document is a payment and does not contain enough information to correspond, refer to (4). If unable to find a valid Name/SSN, correspond with Letter 239C. Suspend case with CC UPCASSC. If taxpayer's reply shows a valid SSN, URC 6. If taxpayer's reply shows SSN is correct and a name change has occurred, URC 5. If taxpayer's reply does not contain different SSN or there is not enough information to correspond or No Reply and document is a payment, URC 1 to Accounting to send to Unidentified. If document is a return and does not contain enough information to correspond, reassign to Entity for assignment of an IRSN. Add a notation to the cases advising Entity the return will be released using URC 8 to Rejects. Rejects must delete the primary exemption and EIC. If document is a return and taxpayer's reply does not contain a different SSN or does not reply to a request for additional information, follow local procedures for assigning an IRSN. 3.12.179.54.2 (01-01-2020) Resolution Procedure UPC 156 RC for E-Filed Returns Use IDRS Command Code TRPRT for a Graphic Print and CC TRDBV for Transcript Prints. Figure 3.12.179-15 for an overview of UPC 156. Figure 3.12.179-15 UPC 156 Valid Name Control MismatchFigure 3.12.179-32 displays the flowchart for resolution of UPC 156 valid Name Control mismatch. The process starts with the question, Is the transaction for an Injured Spouse? The yes alternative ends in resolution box - Post to the original TC 150.The no alternative flows to question two.Question two: Is the unpostable a TC 140? The yes alternative ends in resolution box - If the Master File taxpayer and the unpostable taxpayer appear to be the same person, resolve using URC 6 or URC A to post to Master File.The no alternative flows to question three.Question three: Has the taxpayer changed name? (MFTRA with Definer U may be required to determine this). The yes alternative ends in resolution box - Resolve using URC 5. If Entity Code 2 or 3, input the complete name line.The no alternative flows to question four.Question four: Are the SSNs reversed? The yes alternative ends in resolution box - Resolve using URC 6 to correct both the primary and secondary SSNs.The no alternative flows to question five.Question five: Is the taxpayer the same, the name was transcribed incorrectly and MF needs a name change update? The yes alternative ends in resolution box - Input TC 013. Update the Master File name to agree with the return and resolve using URC 6 to correct the Name Line.The no alternative flows to the last resolution - Correspond with the taxpayer on the unpostable return for a good SSN and resolve the case upon reply. If there is No Reply and the document is a return, follow local procedures for assignment of an IRSN. If the unpostable transaction is a payment, release using URC 8 and send the payment to Unidentified. Please click here for the text description of the image. 3.12.179.55 (01-01-2023) UPC 157 RC 0 (FSC 5) and RC 1 (Generated Name Control) CONDITION RC 0 This condition occurs when a TC 150 with FSC 5 attempts to post and the controlling name line for two most current preceding tax periods before the year of the input transaction contains FSC 5.(Filing Status code 5 is Widower with Dependent Children). Note: Master File will bypass this condition for a corrected UPC 157. Resolution UPC 157 RC 0: Research the two immediately preceding tax periods using CC RTVUE. If the taxpayer filed with FSC 5 for the two preceding years, URC 8 to Rejects with the following instructions. If a dependent is claimed, request Rejects change FSC to 4. If a dependent is not claimed, request Rejects change FSC to 1. CONDITION RC 1 This condition occurs when a generated Name Control does not match primary Name Control. Resolution UPC 157 RC 1 Compare names on document and Master File. Use signatures for correct spelling. If Master File name is correct, URC 6. If Unpostable name is correct, URC 5. 3.12.179.55.1 (01-01-2020) UPC 157 RC 2 Joint Name Line CONDITION RC 2 This condition occurs when a TC 000, TC 01X, containing name information for TC 140, TC 150, or TC 430 with a joint name line that contains an ampersand [&] followed by one of the following errors: The ampersand (&) is not followed by a minimum of a blank space, alpha characters, another blank space and alpha characters. The ampersand (&) is followed or preceded by blank space, blank space. The ampersand (&) is part of the last name. FSC is other than 2 or FSC 7 and the ampersand (&) is included in the name line or if the BRACKET (]) points to a blank as the last name. Note: Master File will consider the first alpha characters as the first name after a blank space the second alpha characters are considered as the last name. If the SSN is not a valid TIN (e.g. 111-11-1111) the condition will unpost. Resolution UPC 157 RC 2 Compare names on document with Master File. For TC 000 on ITIN or IRSN, URC 2 to Originator with remarks "INVALID TRANS FOR ITIN or IRSN: VOID" . If unpostable is TC 000 or TC 01X, research thoroughly. Use CC ENMOD to determine the intent of the name and/or TIN update. Use CC ENMOD / CC ENREQ / CC INCHG when a reinput of TC 000 or TC 01X is necessary. Close with URC D to void the Unpostable. Remarks: "INPUT CU: NAME LINE: VOID" . Note: When using CC INCHG for entering the Joint Filed name line information, the second name line must be used to enter taxpayer information and titles such as Executor, Power Of Attorney (POA), Guardian, Custodian, etc. It is not to be used for the continuation of the primary name line. URC 2 to originator only if UNABLE to correct the unpostable condition. For additional information, refer to IRM 3.12.179.18.8, IMF Name Changes (TC 013). If unpostable condition is TC 150 or TC 430 (non-generated transaction), correct by comparing the names on the document and Master File. Use signatures, Form W-2, etc. for correct spelling of name. If the name line was transcribed incorrectly, URC 6 to correct the Unpostable name line and Name Control. If FSC needs to be corrected, URC 8 to Rejects. For E-File returns, research CC TRDBV, CC INOLE, CC MFTRA, CC NAMES, and/or CC NAMEI, on both segments if necessary, to obtain the secondary taxpayer's SSN and last name. If CC INOLE for the primary or secondary taxpayer contains a joint name line with the same joint taxpayers as on Form 4251, URC 6 and correct the name line to match INOLE. If CC INOLE for the primary or secondary does not contain a joint name line with the same joint taxpayers as on Form 4251, URC 6 and shorten the name line to include the secondary's last name, using the name shortening rules in (5). Follow the rules in IRM 3.12.179.18.6.4, Editing IMF Name Lines, in sequential order to shorten a name line to 35 - characters. See IRM 3.13.5.120.5, for additional information. Note: As soon as a rule shortens the name line to fulfill the 35 - character space constraint, discontinue following the remaining rules. 3.12.179.55.2 (01-01-2023) UPC 157 RC 3 Invalid Spousal SSN CONDITION RC 3 This condition occurs for the following: TC 000, TC 01X -TC 04X, TC 080, TC 140, TC 150, or TC 430 containing a SSSN of 123456789 or nine of the same number (ex. 111111111). TC 017 with a Justification indicator input with a SSSN starting with 9 (This check is bypassed if the SSSN is an ITIN). TC 150 containing RPC E containing a SSSN starting with 9 (This check is bypassed if the SSSN is an ITIN). TC 000 or TC 016 either with a Justification indicator input to an SSN starting with 9 (This check is bypassed if the SSSN is an ITIN). Resolution UPC 157 RC 3 Research for a valid SSSN by checking the return and attachments and using CC INOLE, CC NAMES, etc. Use the If And Then chart below for resolution. If ... And ... Then ... A valid SSSN is found URC 6 to correct the SSSN. A. TC 150 A valid SSSN cannot be found and the RPC E present on TRDBV. URC 8 to Rejects, instruct Rejects to remove the SSSN, spouse exemption (2017 and prior year return only) and the RPC E. Edit the return. B. TC 150 A valid SSSN cannot be found and the Return Processing Code (RPC) E is not present on TRDBV on the codes screen (Returns Processing line). URC 8 to Rejects, instruct Rejects to remove the SSSN and spouse exemption (2017 and prior year return only). Edit the return. C. Other than TC 150 URC 2 to the originator. Include Remarks, “SSSN INVALID; VOID”. 3.12.179.55.3 (01-01-2024) UPC 157 RC 4 Invalid SSNs CONDITION RC 4 This condition occurs for any transaction attempting to post to the entity containing SSN 123-45-6789 or with SSN 111-11-1111, 222-22-2222, etc. Resolution UPC 157 RC 4 Research for a valid SSN by checking the return and attachments and using CC INOLE, CC NAMES, etc. If payment transaction, research RTR. If a valid SSN is located, URC 6 and correct the SSN. If a valid SSN is not located, use the following table to close the unpostable. If ... Then ... A. TC 150 Request assignment of an IRSN. B. Payment - TC 430 Secure payment documents. URC 1 to Accounting to send to Unidentified. 3.12.179.56 (01-01-2014) UPC 158 RC 0 and RC 1 Estimated Penalty, Duplicate Assessments, and Abatements CONDITION RC 0 This condition occurs when a TC 30X or TC 29X blocked other than 290–299 or 930–949, carries credit reference number 806, 807, or 252 not containing a secondary TC 17X if the module contains a prior posted TC 170 or TC 171 with Doc Code 17, Doc Code 18, Doc Code 24, Doc Code 47, Doc Code 51, Doc Code 52, or Doc Code 54. Note: Master File will bypass this condition if TC 290 contains a priority code 1 or 8 or the TC 300 contains a priority code 8. Resolution UPC 158 RC 0: GUF Auto-Close URC 2 to Originator. CONDITION RC 1 This condition occurs for any of the following: TC 290, TC 294, TC 298, TC 300, TC 304, or TC 308 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 290, TC 294, TC 298, TC 300, TC 304, or TC 308 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; or TC 291, TC 295, TC 299, TC 301, TC 305, or TC 309 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 291, TC 295, TC 299, TC 301, TC 305, or TC 309 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡; or TC 300 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a prior TC 295 or TC 299. TC 29X / TC 30X containing a reference number 806, 807, or 766 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a prior posted matching transaction (example, reference number 806 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ) Note: Master File will bypass RC 1 with a corrected UPC 158 or if the TC 29X contains a priority code 1 or 8 or the TC 30X contains priority code 8. Resolution UPC 158 RC 1 GUF Auto-Close URC 2 to Originator. 3.12.179.57 (01-01-2014) UPC 159 No Existing Tax Module This subsection contains conditions/resolutions for UPC 159. 3.12.179.57.1 (01-01-2025) UPC 159 RC 0 CONDITION RC 0 The following tables provide a detailed explanation of UPC 159: This condition occurs when an Input transaction (other than those following) attempts to create a Tax Module (MFT 29 or MFT 30): TC 140 TC 141 TC 142 TC 150 TC 290 blocking series 290–299, 980–989 TC 370 TC 424 with Push Code 010, 019–041, 049, or 081 TC 430 TC 460 TC 460 TC 470 cc 96 TC 474 TC 480 TC 500 cc 52, cc 54, or cc 56 TC 520 cc 6X, cc 81, cc 83, and cc(s) 85–89 TC 540 TC 560 TC 582 TC 59X except TC 592 TC 610 TC 640 TC 660 TC 666 with Julian Date 999 TC 670 TC 690 TC 700 TC 710 TC 760 TC 76X Doc Code 54 blocked 4XX/4XX/29X/988-989 TC 790 (MFT 29 only) / TC 796 (MFT 29 and MFT 35 only) TC 800 TC 810 TC 840 TC 849 TC 914 TC 916 TC 925 after resequencing for 1 week TC 930 TC 960 TC 970 AC 001 TC 971 other AC 1–9, AC 111, or 199 or AC 830 TC 971 AC 111 will resequence with RC 84 rather than unpost TC 971 AC 114, AC 115 TC 971 AC 128 will unpost after resequencing the transaction for 4 weeks TC 971 AC 607 attempting to post to MFT 30 or MFT 31 and no module has been established Note: If the only transaction present in a module is TC 91X, unpost any transaction (except TC 91X) that cannot create a tax module. (See UPC 183). Note: Effective January 2014, don't allow a TC 29X Doc Code 54, blocking series 200-289 to create an MFT 29 or MF 30 module. Effective January 2015, unpost TC 29X containing CRN other than 330. An Input Transaction (other than the following) attempts to create an MFT 55 Module: TC 290 blocking series 050–198, 520–529, 590–599, 960–969 or 980–999 providing a reference number (other than 697 or 699) for a significant amount is present. TC 370 containing Civil Penalty Reference Numbers. TC 520 CCs 6X, 81, 83, 85–89 TC 520- TC 529 TC 590- TC 599 TC 640 TC 670 TC 694 TC 914 TC 960- TC 969 TC 971 AC 82, AC 83, AC 97, AC 682, or AC 683 TC 980- TC 999 with reference number for a significant amount (exception: reference number 697 or 699 MFT 31 cannot be created by any transaction other than the generated TC 370 or TC 971 AC 102 or AC 103. MFT 31 can also be created by TC 370 blocked 900–909. MFT 65 cannot be created by any transaction other than the IMF generated TC 370. MFT 82 cannot be generated by any transaction other than an input TC 971 AC 507. An Input Transaction (other than the following) attempts to create an MFT 35 Module: TC 290 with penalty reference number Penalty Reference Number (PRN) 692 for a significant amount is present TC 370 containing PRN 692 TC 520 CC 6X, 81, 83, 85–89 TC 640 TC 670 TC 914 TC 960 TC 971 AC 31–34, AC 43, AC 63, AC 65, AC 82, AC 83, AC 107, AC 682, and AC 683 3.12.179.57.1.1 (01-01-2025) Resolution Procedure UPC 159 RC 0 When Correct Account is Located Research to determine where original TC 150 has posted. Use the following when the correct taxpayer account is found: If SSN, name and/or tax period ending are in error, correct with URC 6. If a transaction that creates a module is pending or has posted, URC 0 and cycle delay as needed. If document containing a transaction that creates a module is Unpostable, (e.g. if TC 150 is Unpostable and TC 971 would post once the TC 150 posted) close both cases together, correct with the appropriate resolution code and cycle delay as needed. If TC 680 and research shows a posted or pending TC 150, URC 0, URC 6, or URC 8 depending on correction necessary to close the case. If TC 150 is UPC 171 or there is no posted or pending TC 150, change TC 680 to TC 670. If Doc Code is 77 and TC 898 or TC 899 research and correct the condition with URC 6. If unable to correct the case, notify management to elevate to the Headquarters IMF Unpostable Analyst through P&A Analyst for resolution. Put case in suspense and do not close until instructed. DO NOT URC D TC 898 / TC 899. 3.12.179.57.1.2 (01-01-2025) UPC 159 RC 0 No Module for Installment Agreements (IA) User Fees Payments Payments are initially applied to the tax liability. The IA user fee Transfer Program “sweeps” all active IA’s, coded as User Fee Due, and moved the money from the tax account to an accounting fund for the IA user fee. This process is referred to as the User Fee Sweep and is done weekly. Beginning 4 weeks after a TC 670 has posted to the account, and sufficient payments are available to satisfy the entire user fee amount due, the payment is systemically reversed on the tax module with a TC 672 (Saturday Julian date) in the DLN of the credit transfer from “001 through 365”. User Fees are applied to MFT 55 and Tax Period YYYY01, conduct all research to determine if the payment is applied correctly. Use the chart below to determine the DPCs and User Fee Installment Agreement amounts are valid. Designated Payment Code Definition User Fee Rates before June 30, 2024 User Fee Rates effective July 1, 2024 DPC 44 On-Line Payment Agreement (OPA) Direct Debit Installment Agreement (DDIA) Origination Fee $31.00 $22.00 DPC 45 OPA Non-Direct Debit Installment Agreement Origination Fee $130.00 $69.00 DPC 46 OPA Installment Agreement Reinstatement or Restructure Fee (Reserved) Reserved - for future use Reserved - for future use DPC 47 Installment Agreement Reduced Origination User Fee before 04/10/2018. (After 04/10/2018 User Fee is $0). $43.00 $43.00 DPC 48 DDIA Reduced Origination User Fee before 04-10-2018. (After 04/10/2018 User Fee is $0). $43.00 $43.00 DPC 49 DDIA Origination User Fee $107.00 $107.00 DPC 50 Installment Agreement Initial Origination User Fee $225.00 $178.00 DPC 51 Installment Agreement Restructured User Fee Reinstated $89.00 $89.00 DPC 52 Installment Agreement Reinstated or Restructure Reduced User Fee (Low- Income) $43.00 $43.00 For additional reference to User Fees, see IRM 3.12.10.3.3, Revenue Receipts, Installment User Fee and IRM 5.19.1.6.4, Balance Due, Methods of Payment Installment Agreement (IA) for additional information regarding valid DPC and fee amounts. Resolution Procedure UPC 159 RC 0 Installment Agreement (IA) when the taxpayer is NOT deceased: Research CC IMFOL to review taxpayer’s account to see if MFT 55 is posted on the taxpayer’s account. Research CC TXMOD to see if the taxpayer’s account is in Status 60. Ensure the payment was applied to MFT 55 with the correct Designated Payment Code (DPC) and tax period. If the missing item on the unpostable condition is the DPC, URC 8 to Rejects. Inform Rejects to enter the DPC of 44-52. If payment/tax period, or MFT was applied to the incorrect module and a MFT 55 is established on taxpayers account correctly, URC 6 to correctly apply the user fee. If payment/tax period was applied to MFT 30 and a MFT 55 is NOT established on taxpayer account, correct by establishing the MFT 55 with CC REQ77 / CC FRM77. Note: Enter TC 971 and enter the appropriate Action Code in the TC 971/151 CD field. Use Action Code 082 for installment agreement origination or 083 for reinstatement. Note: Monitor the case. After the MFT 55 is established, URC 8 to Rejects. Request Rejects enter the DPC of 44-52. If TC 695, URC 8 to Rejects and request they forward to the originator. If the DPC of 44-52 was input in error, URC 8 to Rejects. Request they "Remove the DPC" and move the money to the oldest debit module for the taxpayer. If the revenue receipt is a "User Fee payment" , URC 1 to Accounting to reinput the transaction. Note: TC 694 (credit) may be less than or equal to the TC 360 (debit). If the TC 694 is greater than the TC 360, URC 8 Rejects to reinput the transaction. Resolution Procedure UPC 159 RC 0 Installment Agreement (IA) for deceased taxpayers: Note: Verify the taxpayer is deceased by researching CC INOLES for a Date of Death. Input TC 012 on CC ENMOD to bring the account back to an active status. Establish Dummy Account with CC ACTION, MFT 55 for the earliest Balance Due Tax Period (example: 200601). On REQ77 input TC 971 and Action Code 082 if User Fee is an Origination Fee or 083 for a Reinstated Fee in the TC 971 / TC 151 CD Field. URC 6 to the previously established MFT 55 for the earliest Balance Due Tax Period (example: 200601). Input TC 020 on CC ENMOD with a Posting Delay of 4 weeks to re-establish the MFR 08 status. 3.12.179.57.1.3 (05-15-2023) Resolution Procedure UPC 159 RC 0 All Other Transactions If TC 96X, URC 2 to Originator. If TC 120, GUF Auto-Close URC 2 to Disclosure Office. If TC 971 / TC 972 AC 517, close URC D. If TC 140, TC 141, or TC 142, GUF Auto-Close URC 2 to Collections. All others, use URC 2 or URC 8 as appropriate. Figure 3.12.179-16 for an overview of UPC 159. Figure 3.12.179-16 UPC 159 - No Existing Tax Module FlowchartFigure 3.12.179-34 displays the flowchart of conditions/resolutions for UPC 159 resolution. The process starts with question one: Is the payment intended for MFT 55 (Civil Penalty)? Yes response flows to resolution box- Resolve/Release using URC 6 or 8 (when appropriate) after ensuring the Civil Penalty account module is established.No response goes to next condition question.Question two: Was the SSN, the Name Control or the tax period input incorrectly? Yes response flows to resolution box - Resolve using URC 6 or 8 (when appropriate) to correct the erroneous information. No response goes to next question condition.Question three: Is the module pending (a dummy module), or is there a TC pending which creates an account module or unpostable? Yes response flows to resolution box - Close using URC 0. Cycle appropriately. No response goes to next question condition.Question four: Can the correct account module be determined after research? Yes response flows to resolution box - Resolve/Release using URC 6 or 8 (when appropriate) to post the transaction to the correct account module. No response goes to next question condition.Question five: Is the unpostable a TC 680? Yes response flows to response - If a TC 150 is posted or pending, close with URC 0. If TC 150 is not pending or posted, resolve using URC 6 to correct to TC 670.No response goes to final response: All others are GUF Auto Void to the originator. Please click here for the text description of the image. 3.12.179.57.2 (11-13-2017) Resolution Procedure UPC 159 RC 0 for MFT 35 With TC 796 Use the chart below to identify the conditions and actions needed to resolve UPC 159 RC 0 with TC 796 on the MFT 35 module. Check both valid and invalid segments of the MFT 35 module. Condition Action A. MFT 35 is present URC 0 the TC 796 to post to MFT 35. See Note B. MFT 35 is not present URC 0 the TC 796 with a release/cycle delay code 1. Any corrections made after May 14, 2015 must use release cycle 1. IMF will perform the DM-1 check on the corrected UPCs to direct the TC to the correct segment and prevent repeat unpostables. Note: If the taxpayer’s MFT 30 and/or MFT 35 is posted on the invalid side, use URC 0B to post to TC 796 to the MFT 35. 3.12.179.57.3 (06-04-2015) Resolution Procedure UPC 159 RC 0 for MFT 35 Transactions That are Other Than TC 796 or Payment Transactions Research the taxpayer tax modules for both MFT 30 and MFT 35. If Then A. If the Unpostable transaction is a duplicate credit transfer. URC “0” the transaction. NOTE: There were programming changes for SRP that has resulted in duplicate credit transfers with a TC 826 / TC 706 credit transfer posting on the MFT 30 / MFT 35 modules after a TC 896 posted on the MFT 30 and the TC 796 unposted on the MFT 35. B. If the unpostables transaction is not a duplicate credit transfer, such as a TC 821 when there is no posted TC to reverse. URC 6 the transaction, changing the MFT and tax period to direct the transaction back to the tax module where the corresponding debit posted. Contact the originator to let them know the transaction is being directed back to the module the debit transaction posted. 3.12.179.58 (01-01-2014) UPC 160 - Audit Criteria on Master File This subsection contains conditions/resolutions for UPC 160. 3.12.179.58.1 (01-01-2025) UPC 160 RC 0–2 CONDITION RC 0 This condition occurs when a TC 291 or TC 299 not containing priority Code 1, 2, 6, 7, or 8, attempts to post to a MFT 29 or MFT 30 module containing an unreversed TC 420 or TC 424. Resolution UPC 160 RC 0: GUF Auto-Close URC 2 to Originator. CONDITION RC 1 This condition occurs when a TC 29X, except blocking series 290-299, when an unreversed TC 576 is posted, unless there is a Priority Code 6 or 7 in adjustment transaction. The TC 29x doc code 54 blkser 200-289 should unpost if the module contains an unreversed TC 576. F 1040-X will not longer be input with a TC 29x Doc Code 54 blocking series 200-289. CONDITION RC 2 This condition occurs when a TC 290, blocking series 290-299, when the module has an unreversed TC 30X present. Exclude TC 290 blocking series 200-289. Resolution UPC 160 RC 1-2 GUF Auto-Close URC 2 to Accounts Management. 3.12.179.58.2 (01-01-2025) UPC 160 RC 3–5 CONDITION RC 3 This condition occurs when a TC 420 input to MFT 29 or MFT 30 and the module contains an unreversed TC 420. TC 421 with an FLC not within the jurisdiction of the FLC of a prior posted TC 420 or TC 424. CONDITION RC 4 This condition occurs when a TC 30X attempts to post, unless Priority Code 1, 3, 4, or 7 is present. Note: Master File will bypass this check for a TC 421 (Doc Code 47) attempting to post when the module has the amended/duplicate return freeze set. Resolution UPC 160 RC 3-4: GUF Auto-Close URC 2 to Exam. CONDITION RC 5 This condition occurs when a TC 424 attempts to post (except TC 424 input to MFT 30 with Push Code 010 or 036, or DLN with block and serial of 88888 or 88889) and an unreversed TC 420 or TC 424 is already posted. This condition will also occur when a TC 424 (except Push Code 049) or TC 420 unless the module already has a TC 424 posted (note a second TC 420 will go UPC 160 RC 3) UPC 160 RC 5 if the module contains TC 916 or if the entity contains TC 918. Bypass for corrected UPC. Resolution UPC 160 RC 5 All cases are assigned to GUF Category E1. 3.12.179.58.3 (01-01-2025) UPC 160 RC 6–8 CONDITION RC 6 This condition occurs when a TC 421 input to MFT 29 or MFT 30 attempts to post when 640 Freeze is in effect (for Doc Code 47 only). CONDITION RC 8 This condition occurs when a TC 424 is input to a module containing a TC 494. Resolution UPC 160 RC 6-8: GUF Auto-Close URC 2 to Exam. 3.12.179.59 (01-01-2025) UPC 161 RC 0 Check Digit and SSN Mismatch CONDITION RC 0 This condition occurs when the Check Digit mismatches. Resolution UPC 161 RC 0: Use the following to make corrections: Check Digit is present (the first two position is blank on the Name Control field), research for the taxpayer accurate Name Control and correct it with URC 6. Note: Name Control can be two, three, and four digits long. If taxpayer changed name, input TC 013, URC 6 and cycle delay as needed. If Check Digit (3rd and 4th position) shows the correct Name Control but SSN is in error, research for a better SSN. If found and account is present, correct SSN and move the Name Control to the correct position and close with URC 6. If a better SSN is found and account is not present, input TC 000, cycle delay as needed and correct with an URC 6. If TC 96X, GUF Auto-Close URC 2 to Originator. 3.12.179.60 (01-01-2023) UPC 162 RC 0 Tax Period Ending Mismatch CONDITION RC 0 This condition occurs if the month the taxpayer's year ends in the entity is different from the month of input return. Exception: Master File will bypass this condition for a TC 150 with CCC Y, TC 140, TC 430 input to MFT 30, TC 150 or TC 370 Julian Date 997 input to MFT 29, TC 370 Julian Date 999 transactions input to MFT 31 or MFT 65, or MFT 55 transactions. Note: TC 430 will resequence one cycle if the input month mismatched the entity month. If the FYM still mismatches after resequencing one cycle it will unpost. The Fiscal Year Month (FYM) refers to the two-digit number indicating the month the taxpayer's fiscal year ends. The Tax Period Ending refers to the six-digit number (YYYYMM) indicating the tax period of a specific transaction. The final two digits of the Tax Period Ending must match the FYM on CC ENMOD for MFT 30. Note: A current Tax Period for 2021 could have a FYM from 202112-202211. 3.12.179.60.1 (05-14-2021) Resolution Procedure UPC 162 RC 0 for TC 29X or TC 30X If an assessment (TC 290 or TC 300) is present and the Statute of Limitation will expire within 60 days, reassign to Statutes with CC UPASG. Follow local procedures to expedite to Statutes. All others, URC 2 and route to Originator. 3.12.179.60.2 (05-14-2021) Resolution Procedures UPC 162 RC 0 for Payment Transactions (TC 610, TC 640, TC 660, or TC 670) If the payment transaction (TC 610, TC 640, TC 660, or TC 670) is intended for IMF, post to the correct Master File Tax Period Ending with URC 6. If payment transaction (TC 610, TC 640, TC 660, or TC 670) is intended for a BMF account, URC 8 and request Rejects renumber to BMF. Note: Ensure the payment is directed to correct MFT and/or taxpayer. These payments may be for a module on MFT 55. 3.12.179.60.3 (01-02-2017) Resolution Procedure UPC 162 RC 0 for Payment Transfer Resolutions If transferring payments from Calendar Year (CY) to a Fiscal Year (FY) on same TIN, follow preparer's intent. TC 016 to update Master File. URC 0, and cycle delay as needed. Note: Exception: Bypass UPC 162 RC 0 for TC 370 Julian Date 999 input to MFT 65. 3.12.179.60.4 (01-01-2014) Resolution Procedure UPC 162 RC 0 TC 370 (Jeopardy Assessments) RESOLUTION: If UPC contains an input error, URC 6 to correct. If no input error is detected: Input TC 016 to update Master File. URC 0 and cycle delay as needed. After TC 370 posts, change taxpayer's month ending with TC 016 to agree with current Master File. If Doc Code 77 (generated transaction), URC D. 3.12.179.60.5 (02-03-2014) Resolution Procedure UPC 162 RC 0 Extensions of Time to File (Form 4868) If there are no input or transcription errors, and Master File and the document tax period ending dates do not agree, input TC 016 and resolve with URC 0 and cycle delay 3 cycles. If there are no input or transcription errors, and there is an indication the taxpayer has incorrectly entered the tax period ending date, resolve by correcting the tax period with URC 6. If they filed Form 4868 incorrectly (example: filed as an FY 12 but Master File shows taxpayer is a FY 02 filer), and unpostable contains money, URC 8 and request Rejects change the FY to agree with Master File. URC D all others. Forward document to reprocessing to correct tax period ending. Note: Reprocessing documents may be completed by Batching or ISRP, depending on local procedures 3.12.179.60.6 (01-01-2025) Resolution Procedure UPC 162 RC 0 Short Period TC 150 with Deceased Taxpayer If TC 150 is for a short period and taxpayer's DOD is within period covered by return, research and transfer all ES Tax Credits found in prior modules. Input TC 016. Close with URC 0 and cycle delay if CCCs are input correctly. See IRM 3.12.179.36.1, UPC 136 RC 0. If CCCs are incorrect, URC 6 to add one CCC. URC 8 if two CCCs are needed, or to remove CCCs. If DOD is BEFORE period covered by return, URC 8 to have Rejects renumber the return Form 1040 and send to BMF Rejects for conversion of F 1040 to F 1041. Include a copy of the first page of Form 1041 with the Entity section filled in. Note: Austin will transship these cases to Ogden for conversion to F 1041. IRM 3.12.37.30, Transshipping Returns. If DOD is AFTER period covered by return, URC 8 and request Rejects change month ending on return to agree with Master File. 3.12.179.60.7 (09-20-2024) Resolution Procedure UPC 162 RC 0 for All Other Conditions If TC 971 / TC 972 AC 517, close URC D. If TC 971 AC 830 Clean Vehicle Credit is present on the module, research the tax return and close with URC 6 with the appropriate Fiscal Year Month (FYM). If TC 150 and month ending is different due to input error, URC 8. Request Rejects change tax period to agree with Master File. Caution: Follow taxpayer intent when correcting the Tax Period Ending of the transaction. For example, if a 2014 Form 1040 specifies a fiscal year ending of June 30, 2015, the Tax Period Ending will be 201506 and not 201406. Check CC IMFOLI for the Tax Period Ending of prior postings. It is very important to work related cases involving payments and returns together to avoid repeat unpostables, unnecessary credit transfers, and erroneous notices. If taxpayer indicates a different tax period than Master File: Check for a statement, Form 1128, or authorization described under the IRC allowing tax period ending change. If evidence is present, TC 016 to change Master File. Ensure all TCs posted on Master File under previous FYM are transferred to new tax period. URC 0 and cycle delay. TC 971, GUF Auto-Close URC 2 to Originator. If no originator, close URC D. 3.12.179.60.8 (01-01-2014) UPC 162 Correspondence Guidelines (TC 150) If you cannot decide whether Master File or Unpostable document is correct, correspond using a Letter 319C or appropriate letter and suspend case. If taxpayer indicates: FYM on Master File is correct, URC 8 and request Rejects to change the tax period ending date on the document to match Master File FYM. FYM on Unpostable is correct because of an approved Form 1128, input a TC 016 to change Master File. Ensure all credits are transferred to new tax period. URC 0 to post after all transactions are made. If taxpayer indicates change to tax period ending has not been submitted, was denied, or No Reply, URC 8. Request Rejects change the month ending to agree with Master File. 3.12.179.60.9 (01-01-2024) Resolution Procedure UPC 162 RC 0 International Unpostables If TC 150 and month ending is different due to input error, URC 8. Request Rejects change tax period to agree with Master File. Caution: Follow taxpayer intent when correcting the Tax Period Ending of the transaction. For example, if a 2014 Form 1040 specifies a fiscal year ending of June 30, 2015, the Tax Period Ending will be 201506 and not 201406. Check CC IMFOLI for the Tax Period Ending of prior postings. It is very important to work related cases involving payments and returns together to avoid repeat unpostables, unnecessary credit transfers, and erroneous notices. If tax period ending on return is within 12 months of the previously posted return, input a TC 016, cycle delay as needed, URC 0 and follow taxpayer's intent. If tax period ending is more than 12 months after previously posted return, correspond using Letter 319C. Correct per information provided by taxpayer. If No Reply, correct return per tax period ending on Master File. URC 8 and request Rejects change tax period ending accordingly. , Figure 3.12.179-17, Figure 3.12.179-18 and Figure 3.12.179-19. Taxpayers living in Australia often use a June (06) fiscal tax period ending that coincides with Australian accounting period. Some Puerto Rico taxpayers file Form 1040-PR or Form 1040-SS when they reach the maximum earnings for SECA taxes without waiting for the end of tax period. If there is no indication of changes to accounting period and prior posting show a CY filer, URC 8 to Rejects requesting a CCC U. Indicate "Hold for End of Year Processing." Correct tax period ending on return. Follow domestic Unpostable procedures. Note: Self-employed persons residing in Puerto Rico compute and report their Social Security/Self Employment Tax on Form 1040-PR or Form 1040-SS. Form 1040-SS is same form as Form 1040-PR printed in English and is filed by persons residing in Virgin Islands, Guam, American Samoa and Northern Mariana Islands. Figure 3.12.179-17 UPC 162 RC 0 - Unpostable Correspondence CC UPCASSCFigure 3.12.179-35 shows the correction of UPC 162 RC 0 when the tax period ending is more than 12 months after previously posted return. Displayed is the partial first page of a Form 1040 for Tim M. Olive, 1079 Turtle St, Kansas City, MO. 64101. The tax year is July 1, 2023, ending June 30, 2024. Next is displayed CC IMFOLI the last posted return is 202012. The annotation is More Than 12 months. Next is displayed an UPCAS screen showing TXPD 202406 and REMARKS Corresponded with Taxpayer. The Note states Initiate letter 319C to send to taxpayer. Case put in Suspense with CC UPCASSC. Computer will generate the remarks. Please click here for the text description of the image. Figure 3.12.179-18 UPC 162 RC 0 - Correcting Fiscal Year Month Unpostable ReplyFigure 3.12.179-36. Displayed a letter from the Taxpayer in response to the 319C letter. The letter states To Whom It May Concern: I have changed my address and received permission to file with the tax year ending of June, signed by Tim M. Olive. Next is an CC INCHG screen showing TC 016 entered and the FYM 06. A notation to INPUT TC 016 to change FYM to 06. Also, displayed is the CC UPRES screen showing the UPC 162 resolved with URC 0. A notation states close with remarks TC 016, cycle delay. Please click here for the text description of the image. Figure 3.12.179-19 UPC 162 RC 0 - Correcting Unpostable, No ReplyFigure 3.12.179-37 shows the correction for a No Reply. First is displayed an CC IMFOLI screen for Eric Shark. The first five tax periods listed end with 12. The correction is shown by an CC UPRES screen for UPC 162. URC 8 is entered with 01 as the NULL code. The remarks state correct tax period ending 202212 and add CCC U. The notation states: No Reply to correspondence. No change in tax period ending is indicated. Return filed early. Use URC 8 to correct return. Enter CCC U and attach Form 8749. Input TC 599 AC 017 using FRM49. Please click here for the text description of the image. 3.12.179.61 (01-01-2014) UPC 163 TC 000 Finds an Existing Tax Module CONDITION RC 0 This condition occurs when a TC 000 attempts to establish an account already present on IMF. Note: Drop TC 000 containing a DLN with a block and serial number of 88887, 88888, or 99999. Resolution UPC 163 RC 0: GUF Auto-Close URC 2 to Originator. 3.12.179.62 (01-01-2025) UPC 164 RC 0–8 CONDITION RC 0 This condition occurs when an input TC 150 contains a significant withholding amount equal to the sum of ES credits posted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution UPC 164 RC 0:If the taxpayer claims both ES credits and withholding credits, verify withholding amount per Form W-2 or substitutes attached, and/or CC IRPTR. Note: Research to verify withholding using CC IRPTR, CC RTVUE, CC IMFOL, MeF etc. If withholding amount is correct, URC 0. If there are no wages or other income subject to withholding, and an amount is claimed for withholding, URC 8 to Rejects requesting to delete the withholding amount. If credits are reversed, URC 8 to Rejects. Request a correction of money amounts on ES and withholding fields. CONDITION RC 1 This condition occurs when a TC 150 with a tax period of 199812 and subsequent years that contains Earned Income Credit (EIC) per computer is input to an account containing the EIC Recertification Indicator in the entity section that is set to the normal or self only setting; if the 2 or 10 year settings of the EIC Recertification Indicator are significant, or if the EIC Recertification Indicator is set to 3. Note: Master File will bypass UPC 164 RC 1 if the TC 150 contains Audit Code U; or if the normal setting only (1 setting) and not the income related setting (8 setting) is significant, and the input return is tax period 200212 or subsequent and does not contain a Schedule EIC. Master File will also bypass UPC 164 RC 1 if the EIC Recertification Indicator is set to 3 and the input tax period is equal or later than the EITC Eligible Tax Period. American Opportunity Tax Credit (AOTC) AOTC Recertification indicator 1. Unpost UPC 164 RC 1 a Return input to tax year 201612 or later claiming AOTC if the AOTC Recertification indicator is set to 1. Bypass if Audit code 3 is input on the return. AOTC Recertification indicator 2 or 4. Unpost UPC 164 RC 1 a Return input to a tax year 201612 or later claiming AOTC if the AOTC Recertification indicator is set to 2 or 4 (2/10 year ban). Bypass if the input tax period is equal or later than the AOTC Eligible Tax Period and the return contains Audit Code 3. AOTC Recertification indicator 30. Unpost UPC 164 RC 1 a Return input to a tax year 201612 or later claiming AOTC if the Recertification indicator is set to 30. Bypass if the input tax period is equal or later than the AOTC Eligible Tax Period. Additional Child Tax Credit (ACTC) Recertification ACTC Recertification indicator 1. Unpost UPC 164 RC 1 a Return input to tax year 201612 or later claiming CTC/ACTC if the CTC/ACTC Recertification indicator is set to 1. Bypass if Audit code 2 is input on the return. ACTC Recertification indicator 2 or 4. Unpost UPC 164 RC 1 a Return input to a tax year 201612 or later claiming CTC/ACTC if the CTC/ACTC Recertification indicator is set to 2 or 4 (2/10 year ban). Bypass if the input tax period is equal to or later than the CTC/ACTC Eligible tax period and Audit code 2 is input on the return. ACTC Recertification indicator 30. Unpost UPC 164 RC 1 a Return input to a tax year 201612 or later claiming CTC/ACTC if the Recertification indicator is set to 30. Bypass if the input tax period is equal or later than the CTC/ACTC Eligible Tax Period. Resolution UPC 164 RC 1 Corrected with a GUF Auto-Close URC 8 to Rejects. CONDITION RC 2 KITA/HOSTAGE INDICATOR. This condition occurs when a TC 150, TC 290, TC 300 is input to an account containing an indicator for Killed in Terrorist Action (KITA) or Taxpayer taken Hostage in Terrorist Action (HSTG). Note: Master File will bypass this condition for a corrected UPC 164, TC 290 / TC 300 for zero, or if the TC 150 contains CCC O. Resolution UPC 164 RC 2 KITA. Call or send an E-mail to KITA Coordinator ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ verify the taxpayer is a KITA victim. If the response is "no" , coordinator will update CC ENMOD to remove the KITA indicator. Close with URC 0 a few days later. If the response is "yes" , follow a through c below. URC 8 the case to Rejects to cancel the DLN. Note: KCSPC only- If the return has the following notation on the lower left margin "KITA-cleared for processing" , URC 0. Input remarks on IDRS, "case transshipped to KITA Coordinator " . Refer to IRM 10.5.1.6.7.2 and IRM 10.5.1.6.7.3 , Privacy and Information Protection, Privacy Policy on mail and shipping information. Mail the case along with all supporting documentation (Tax forms, taxpayer correspondence, etc.) after cancellation of the DLN to the following address: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution UPC 164 RC 2 HOSTAGE. If HSTG displays on CC ENMOD, CC SUMRY, CC TXMOD or CC TDINQ then URC 8 the case to Rejects to cancel the DLN. Input remarks on IDRS, "case transshipped to Hostage Coordinator" . Mail the case along with all supporting documentation after cancellation of the DLN to the following address: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for clarity of Hostage Indicators. CONDITION RC 5 This condition occurs when a TC 150 contains the Form 8885 Heath Coverage Tax Credit (HCTC) and the entity HCTC indicator is not set (module does not contain an unreversed TC 971 AC 172). A TC 29X / TC 30X containing reference number 250 for a positive amount will also unpost unless the module contains an unreversed TC 971 AC 172. Note: Master File will bypass this condition for a corrected UPC 164 RC 5. Resolution UPC 164 RC 5 For TC 150, GUF Auto-Close URC 8 to Rejects. For TC 29X / TC 30X, GUF Auto-Close URC 2 to Originator. CONDITION RC 6 First Time Home Buyer Credit - This condition occurs when TC 150 is input at the same time as a TC 971 AC 137. Note: Master File will bypass for a corrected UPC 164 RC 6. Resolution UPC 164 RC 6 GUF Auto-Close URC 8 to Rejects. CONDITION RC 8 First Time Home Buyer Credit (Duplicate Claim) This condition occurs if TC 150 and First Time Home Buyer Credit PER CMPTR (section 4) is significant and either primary or secondary or (both) contain Home Buyers credit on the DMF file. This condition also occurs for a return when the primary and/or spouse Home Buyer Credit amount is significant in the First Time Home Buyer Credit section in the entity. Resolution UPC 164 RC 8 GUF Auto-Close URC 8 to Rejects. 3.12.179.62.1 (01-01-2019) UPC 164 RC 9 CONDITION RC 9 Reserved. 3.12.179.63 (01-01-2024) UPC 165 RC 0-3 Civil Penalty Overflow CONDITION RC 0 This occurs if the tax period is 198812 and prior, and TC 290 contains reference numbers 50X or 53X that would cause the net amount of all reference number 50X and 53X posted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CONDITION RC 1 This occurs if the tax period is 198901 through 201012, and TC 290 contains reference number 500 through 514 that would cause the net amounts of all reference number 500 through 514 posted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CONDITION RC 2 This occurs if the tax period is 201001 through 201412, unpost a TC 290 containing reference number 500 through 514 that would cause the net amount of all TC 24X with reference number 500 through 514 posted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CONDITION RC 3 Unpost an input TC 290 if the net amount of all CRN 500 through 514, CRN 600, CRN 607, CRN 609, CRN 612, CRN 637, CRN 638, CRN 651, CRN 653, CRN 672, and CRN 688 exceeds the threshold for the applicable tax periods as shown in the following table; ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Resolution UPC 165 RC 0-2 Resolve as follows: If an abatement is pending or posted, URC 0 and if necessary, cycle delay as needed to post after abatement. If no abatement is pending or posted, URC 2 and route to the IRP Penalty Unit. Resolution UPC 165 RC 3 GUF Auto - Close URC 2 to Originator. 3.12.179.64 (01-01-2014) UPC 166 RC 0 Filing Status Code (FSC) Mismatch CONDITION RC 0 This condition occurs when there is a Filing Status code mismatch (TC 150, Entity Code 2 or EC 3). If the taxpayer changed filing status compared to the immediately preceding return filed, the return will unpost as UPC 166. Note: Master File will bypass this condition for dummy IRA and SFR returns. Resolution UPC 166 RC 0: Use the following to correct this condition: Determine if FSC was input correctly. Check name lines, filing status, and signatures to determine taxpayer intent. Note: "FSC" field on Form 4251 indicates the FSC input for the return. “FS” field indicates filing status per Master File. If FSC was input incorrectly, correct the document. Close with URC 8 with instructions to correct FSC. If transaction is Form 8379 (Injured Spouse), research for original TC 150 posting. If FSC matches, URC 6 to add name line and SSN if necessary. If FSC does not match; URC 8 and request Rejects correct FSC and Entity information. 3.12.179.64.1 (01-01-2016) Resolution Procedures UPC 166 RC 0 Changing Filing Status Codes If taxpayer changed Filing Status Code, use the following: If FSC on return is FSC 1 or FSC 4, URC 6 and enter Name Control and name line as it appears on return. If FSC on return is FSC 2 and return contains spouse's name, SSN, and signature, URC 6. Enter appropriate Name Control, name line, and add spouse's SSN. If FSC on return is FSC 2 and spouse's name, SSN, and signature are not available, close with URC 8. Request a change of FSC to 6. If FSC on return is FSC 3, URC 6 to enter name line as it appears on return, and add spouse's SSN, if available. Figure 3.12.179-20 for an overview of UPC 166. If taxpayer is a first time filer as primary (filed jointly as secondary in prior years), and spouse's SSN was used, establish taxpayer's account with TC 000, or input TC 013 if needed. URC 6 to correct SSN, entering Name Control, name line, and spouse SSN if FSC 2 or FSC 3. If payments or credits are posted, research original return data. Transfer to correct account and cycle delay as appropriate. 3.12.179.64.2 (01-01-2020) Resolution Procedures UPC 166 RC 0 Decedent Returns (FSC Mismatch) If decedent return and FSCs on return and Master File are different, determine correct FSC using Date of Death (DOD). If FSC on Master File is correct, URC 8. Request Rejects correct FSC to agree with Master File. If FSC on return is correct, URC 6, and add name line. If return contains incorrect CCCs, URC 8 to Rejects and request removal of erroneous CCC. Figure 3.12.179-21. Note: Ensure primary taxpayers DOD is before first day of tax period ending. . Figure 3.12.179-20 UPC 166 RC 0 - URC 6Figure 3.12.179-39 shows a partial Form 4251. The Filing Status Code (FSC) is highlighted with the number 3. The Master File status (FS) is 1. There is a notation that Form 4251 shows current Master File filing status (FS) is 1, and a return has been transcribed with filing status code (FSC) 3. A partial Form 1040 2023 tax return displays a single taxpayer's name and two Social Security Numbers (SSNs) are displayed in the Social Security boxes for the taxpayer and spouse. In the filing status section the taxpayer has checked the Married filing separate box. The taxpayer has indicated the spouse name. A notation within the Form states Verify from the return that the transcribed filing status is correct. An UPRES screen is displayed, UPRES, the Name Control, name line and spouse TIN correction is highlighted. A notation states Close the case with URC 6. Input the Name Control, name line and spouse SSN. Please click here for the text description of the image. Figure 3.12.179-21 UPC 166 - Filing Status Code Mismatch FlowchartFigure 3.12.179-40 displays the resolution flowchart for UPC 166 filing status code mismatch resolution. Process starts with question one: Is the Filing Status marked incorrectly on the return or is there a transcription or an input error? Yes response flows to resolution box - Release using URC 8. Request Rejects to correct the Filing Status Code (FSC).No response goes to next question condition.Question two: Is the return for a deceased taxpayer? Yes response flows to resolution box - Determine the correct FSC by using the Date of Death(DOD). If the FSC is correct, resolve using URC 6 to correct the Name Line. Enter CCC F, if not present, to generate a TC 540. If the FSC is incorrect, release using URC 8. Request Rejects to correct the FSC.No response goes to the next question condition. Question three: Is the taxpayer a first-time filer as primary (prior years was secondary) and the spouse’s SSN was used in error? Yes response flows to resolution box - Determine which taxpayer is filing the return. Input TC 000 or TC 13 as necessary. Resolve using URC 6. Transfer any credits belonging with the return which may be posted to an incorrect SSN and cycle delay as appropriate. Cycle as appropriate when credits are transferred.No response goes to the next question condition.Question four (final): Does the return indicate a filing status change from the prior tax period? Final box is a Yes response that ends with instructions - Resolve using URC 6 to input the new name line. If the taxpayer is adding a spouse and the spouse’s SSN is available, input in the appropriate filed on CC UPRES. Please click here for the text description of the image. 3.12.179.64.3 (01-01-2024) Resolution Procedure UPC 166 RC 0 International Unpostables Filing Status Code Mismatch (AUSPC) RESOLUTION RC 0: If FSC on Form 4251 is incorrect, forward case to Rejects with URC 8 to correct FSC and Entity information. If filing status has changed, URC 6 and enter Name Control and name line. Exception: Form 1040-PR and Form 1040-SS does not require an FSC. To correct, delete FSC. The Form 1040-NR filers can only have a Filing Status Code edited as "1" , "3/6" , or "5" . They differ from domestic Form 1040 Filing Status Codes. See IRM 3.21.3.82.6, Filing Status Code (FSC), for more information on determining the Filing Status Code for Form 1040-NR. 3.12.179.65 (01-01-2014) UPC 167 Incorrect Penalty Adjustment This subsection contains condition/procedures for UPC 167. 3.12.179.65.1 (01-01-2014) UPC 167 RC 0 and RC 1 CONDITION RC 0 This condition occurs when the tax period is 198611 and prior and a TC 290, TC 291, TC 300, or TC 301 containing a TC 320 is input to a module containing a significant net of TC 160, TC 166, TC 270, TC 276, or TC 350. CONDITION RC 1 This condition occurs when the tax period is 198611 and prior and a TC 290, TC 291, TC 300, or TC 301 containing a TC 160, TC 270, or TC 350 is input to a module with a significant TC 320 posted. Resolution UPC 167 RC 0-1 Correct with the following: If Doc Code 51, contact originator for instructions to edit the document with corrections. Close with URC 8 for Rejects to input corrections. All others, GUF Auto-Close URC 2 to Originator. 3.12.179.65.2 (01-06-2023) UPC 167 RC 2–4 CONDITION RC 2 This condition occurs if tax period is 198611 and prior, unpost TC 270 secondary to a Revenue Receipt if module contains an unreversed TC 320. Resolution UPC 167 RC 2 Correct using the following: If a pre-journalized amount is zero (0), URC 2 to Originator. If a pre-journalized amount is significant, GUF Auto-Close URC 8 to Rejects. CONDITION RC 3 This condition occurs for the following: MFT 30 —TC 290 or TC 30X with a secondary TC 161, TC 201, TC 241, TC 271, TC 281, or TC 311 and Abatement Refusal Indicator is significant, or MFT 55 —TC 290 contains a reference number for an abatement if reference number matches a prior posted TC 24X with matching reference number blocked 96X unless a subsequent TC 240 blocked 97X with matching reference number is posted. Note: Effective January 2020, MFT 30 or MFT 31 - When posting a TC 29X, TC 30X or TC 370 with Doc Code 51 input with PRN 707, generate and post a TC 240 / TC 241. Unpost any TC 241 PRN 707 abatements if abatement refusal indicator is set to 1 in the module balance section. Note: Effective January 2023, unpost any TC 29x / TC 30x PRN 793 with negative amount that would have generated a TC 241 PRN 793 and the abatement refusal indicator is set to ‘1’ in the module balance section. CONDITION RC 4 This condition occurs if TC 290 is for zero amount with blocking series 96X and the Abatement Refusal Indicator is significant. Resolution UPC 167 RC 3-4: GUF Auto-Close URC 2 to Originator. 3.12.179.66 (01-01-2014) UPC 168 Reversal Transaction Fails to Find Original Related TC This subsection contains conditions and procedures for UPC 168. 3.12.179.66.1 (01-01-2025) UPC 168 RC 0 CONDITION RC 0 This condition occurs when an input transaction from Column A attempted to post and a transaction from Column B had not previously posted. (i.e., TC 824 or 890 attempted to post but no unreversed TC 130 is present or a TC 480 attempted to post but no TC 150 is present). COLUMN A (TC attempting to post) COLUMN B (TC that needs to be present on account DMF TC 130 See Note 19 TC 131 See Note 5 TC 130 TC 149 TC 148 See Note 10 TC 161 TC 160 or TC 166 TC 162 TC 160 or TC 161 TC 171 TC 170 or TC 176 TC 201 TC 200 TC 241 TC 240 See Note 12 TC 271 restricted FTP TC 272 restricted FTP TC 281 TC 280 or TC 286 TC 290 (Blocking Series 970–979) TC 290 (Blocking Series 960–969) TC 294 TC 295 or TC 305 TC 304 TC 305 or TC 295 TC 311 TC 310 TC 321 TC 320 TC 342 TC 340 or TC 341 TC 351 TC 350 TC 361 TC 360 TC 370 (Doc Code 51) PRN 707 or PRN 793 (When MFT is not 30 or MFT 31) See Note 17 TC 428 TC 420 or TC 424 (Doc Code not 51 or Doc Code 52) TC 451 (Except Doc Code 52) TC 450 TC 462 TC 460 TC 470 cc 95 TC 240 (Ref. Num. 622, 628, 630, 631, 665–673) See Note 1 TC 471 TC 470 TC 472 TC 470 TC 472 cc 95 TC 470 cc 95 TC 475 TC 474 TC 481 TC 480 TC 482 TC 480 TC 483 TC 480 TC 494 See Note 4 TC 494 TC 495 See Note 4 TC 494 TC 502 (CSED in must match) TC 500 TC 520 cc 82 TC 240 (Ref Num 618, 622, 628, 630, 631, 665–673) TC 521 See Note 8 TC 520 TC 522 See Note 8 TC 520 TC 531 TC 530 TC 532 TC 530 TC 535 TC 534 TC 542 TC 540 TC 571 See Note 2 TC 570 or TC 576 TC 572 See Note 2 TC 570 or TC 576 TC 592 TC 590 through TC 599 TC 611 TC 610 (or remittance) TC 612 TC 610 (TC 150 or TC 97X) TC 632 TC 630 or TC 636 TC 637 See Note 3 TC 636 (Doc Code 64, Doc Code 16, Doc Code 40, not Doc Code 51 or Doc Code 52 TC 640 / TC 641(Doc Code not 51 or Doc Code 52) TC 642 TC 640 TC 661 (52) TC 660 or TC 430 TC 662 TC 660, TC 666, or TC 430 TC 671 TC 670 TC 672 TC 670 TC 681 TC 680 TC 682 TC 680 TC 691 TC 690 TC 692 TC 690 TC 694 TC 360 TC 695 TC 694 TC 701 TC 706 TC 702 TC 700 TC 712 TC 710 or TC 716 TC 721 TC 720 TC 722 TC 720 TC 731 TC 736 TC 732 TC 730 TC 742 TC 740 TC 762 TC 760 TC 765 TC 764 or TC 768 See Note 23 TC 766 TC 898 See Note 7 TC 767 TC 766 See Note 23 TC 772 TC 770 or TC 776 TC 781 TC 780 TC 782 TC 780 TC 788 TC 780 TC 792 TC 790 or TC 796 TC 802 TC 800 or TC 806 TC 807 TC 800 or TC 806 See Note 23 TC 810 See Note 11 TC 810 TC 811 TC 810 TC 821 TC 826 TC 822 TC 820 or TC 824 TC 824 TC 130 TC 832 TC 830 or TC 836 TC 843 TC 841 TC 844 TC 840, TC 846, or TC 849 TC 845 TC 844 TC 851 TC 850 TC 852 TC 850 or TC 856 TC 890 TC 130 TC 892 See Note 1 TC 890 or TC 896 TC 911 TC 910 TC 912 TC 914 TC 915 TC 916 or TC 918 TC 917 TC 916 TC 919 TC 918 TC 922 See Note 9 TC 922 TC 925 See Note 10 TC 925 TC 932 TC 930 TC 961 TC 960 TC 971 (AC 001–009 only) TC 150, TC 976, or TC 977 TC 971 AC 043 See Note 46 TC 971 AC 056, AC 160, AC 161 See Note 22 TC 971 AC 062 See Note 33 TC 971 AC 065 See Note 33 TC 971 AC 094 TC 971 AC 93 TC 971 AC 096 TC 971 AC 097 TC 971 AC 111 See Note 33 TC 971 AC 145 See Programming Requirements Package (PRP) 460–2 TC 971 AC 148 TC 971 AC 146 TC 971 AC 163 TC 971 AC 63 TC 971 AC 263 unpost unless checkbox is set TC 971 AC 641 See Note 37 TC 972 must match AC of 971 (unless AC 051) TC 972 AC 645 TC 971 AC 645 TC 972 AC 804 TC 971 AC 804 NOTES 1. If matching to TC 896 reflecting MFT 29, the TC must have blocking series 700–719 and Spouse Indicators must match. If matching to TC 896 with other than MFT 29, the input TC 892 must have a blocking series other than 700–719. 2. If the corresponding 57X Hold is no longer in effect, the input transaction will be unpostable. 3. TC 63X Refundable Credit Identification Number field must match a TC 63X in the same Refundable Credit Identification Number Series (This processing is obsolete). 4. TC 494 must match organization source code of prior posted TC 494. TC 494 will unpost 168 if TC 922 with a latest process code of 7X for 8611 and prior, 3X for 8612–8811, 75, 76 or 77 for 8812 and subsequent; or TC 420 or TC 424 are present. TC 495 must match an organization source code of TC 494. 5. TC 131 non DMF must match non DMF TC 130. 6. TC 897 must match DMF TC 896 and match on agency and subagency codes. 7. TC 766 that contains an OTN must match the OTN of the TC 898. 8. TC 521 / TC 522 with cc 6X if there is no unreversed TC 520 with matching 6X closing code. TC 521 / TC 522 with cc 73 if there is no unreversed TC 520 cc 73 posted cycle 200201 or subsequent. TC 521 / TC 522 with cc 76 or cc 77 if there is no unreversed TC 520 cc 76 / cc 77. TC 521 / TC 522 cc 81 if there is not an unreversed TC 520 cc 81. TC 521 / TC 522 cc 83 if there is not an unreversed TC 520 cc 83 posted cycle 199201 or later. TC 521 / TC 522 cc 85 if there is not an unreversed TC 520 cc 85. TC 521 / TC 522 cc 86 if there is not an unreversed TC 520 cc 86. TC 521 / TC 522 cc 87 if there is not an unreversed TC 520 cc 87. TC 521 / TC 522 cc 88 if there is not an unreversed TC 520 cc 88. TC 521 / TC 522 cc 89 if there is not an unreversed TC 520 cc 89. TC 521 / TC 522 not carrying closing code if there is not an unreversed TC 520 with closing code other than cc 76, cc 77, cc 81, cc 83 or cc 85–89. TC 521 with a statistical indicator if the module does not contain an unreversed TC 520 with cc 81, cc 83, or cc 85–89. TC 531, unpost if there is not an unreversed TC 530 with the same cc (closing code). 9. TC 922 update (process code other than 00) and no TC 922 previously posted (Master File will bypass this condition for a corrected UPC 168.) 10. IRDM TC 925 Any TC 925 with process code other than opening 6030 if there isn’t a TC 925 is posted in the module after resequencing for one week. Use resequence code 35. Bypass for corrected unpostable. Any TC 925 with a closing process code 6030 if the last significant process code on the posted CAWR TC 925 isn’t a closing process code (6140-6290, 6390, 6400-6520) or reconsideration closing process code (6740-6790) after resequencing for one week. Use resequence code 35. Bypass for corrected unpostable. Any TC 925 with a closing process code (6140-6290, 6390,6400-6520) and the last significant process code on the posted TC 925 contains a closing process code. Bypass for corrected unpostable. Any TC 925 with process code (6740-6790, Reconsideration closing process code) and the last posted TC 925 doesn’t contain a closing process code (6140-6290, 6390, 6400-6520) on the last significant process code. Any TC 925 with process code (6700-6730, Reconsideration Received/Opening process code) and the last posted TC 925 doesn’t contain a closing process code (6140-6290, 6390, 6400-6520) on the last significant process code. 11. The 148 indicator in the TC 149 must match the 148 indicator in the posted TC 148. Unpost if they don't match. 12. Unpost TC 810 if unreversed TC 810 is present. 13. Unpost a non-civil penalty TC 241 if there is no non-civil penalty TC 240 in the module. 14. Doc Code 51 TC 370 containing TC 576 if TC 576 is already posted or containing TC 577 if no TC 576 is posted. 15. DMF TC 131 type 00, 02, 10, or 12 input to an account without a current calendar year DMF TC 130. 16. DMF TC 131 type 01 with the year of original offset not equal to the year of the TC 130 or TC 132. 17. Consider TC 716 followed by TC 667 with Julian Date of 999 to be reversed. 18. If a Doc Code 51 or Doc Code 52 blocked other than 100–159 transaction is posted, unpost a TC 271 or TC 272 even if an unreversed TC 270 or TC 276 is posted. 19. TC 271 secondary to TC 29X with RC 62 will post even if no TC 270 or TC 276 is posted. 20. Unpost a Pre Offset DMF TC 130 (contains FLC 66) input to an account containing a campus zip code. These are 39901, 05501, 64999, 45999, 73301, 00501, 19255, 84201, 37501, 93888. 21. Unpost TC 972 AC 84 / AC 85 if the applicable value of the Enrollment Code field in the entity is not significant. 22. TC 971 AC 56 will unpost unless the EIC Eligibility Indicator is set. TC 971 AC 160 will unpost if the AOTC Recertification indicator is not significant. TC 971 AC 161 will unpost if the ACTC Recertification indicator is not significant. 23. TC 766 with an OTN must match the OTN of a TC 898. Also, unpost a TC 29X containing RC 86, 87, 89, 90, or 91 unless the record contains an OTN. Also, note the amount can't exceed the net of TC 898 / TC 899 with matching OTN. 24. An input TC 972 AC 507 attempting to post but no TC 971 AC 507 is present with matching transaction date, action code, and XREF MFT. 25. An input TC 972 AC 607 attempting to post but no TC 971 AC 607 is present with matching transaction date, action code, and XREF MFT. 26. Master File will bypass TC 29X / TC 30X input to MFT 30, MFT 31, or MFT 65 that contains Priority code 9 for reference numbers 337, 807, 765, and 767 and for secondary TC 772. TC 29X / TC 30X input to MFT 30, MFT 31, or MFT 65 that doesn't have PC 9 and it contains CRN 337, bypass if it is a generated mirror CRN 337 with Julian date 997 or if the tax module contains an unreversed TC 971 AC 102 or AC 110. Master File will also bypass for TC 370 blocking series 900–94 input to MFT 31 that contain TC 802, TC 765, TC 767, or TC 772. Continue to unpost if other reference numbers or transactions are input if a matching original transaction is not present. TC 767 input with Doc Code 51 will never contain a reference number. Master File will bypass the check that forces the reference number to match Bypass for TC 29x / TC 30x input to MFT 30, MFT 31 with CRN 450. Unpost a TC 290 / TC 300 blocking series 4xx if CRN 766, 767, or 450 is not present. 27. The Cross-Reference TIN in TC 971 AC 100–108 and AC 144 input to MFT 30 must match the primary or secondary SSN for the controlling name line. In addition, the matched SSN must be valid. Otherwise the condition will unpost. Also, unpost if the cross-reference information matches a prior posted unreversed TC 971 with matching AC. Also, unpost a TC 971 AC 100–108 input to a MFT 30 or MFT 35 module containing an unreversed TC 971 AC 100–108 with non-matching action codes. 28. Adjustment containing reference number 808, 809, 810, or 811 if the TC 29X or TC 30X credit reference number 80X or 81X indicator is set. 29. TC 971 AC 050 with input value WI if the entity contains a FLC 66 or FLC 91. 30. Unpost TC 971 AC 276 or AC 277 unless the modules contains an unreversed TC 971 AC 275. 31. If the input TC 972 AC 069 or AC 169 contains an XREF SSN, the XREF SSN must match the XREF SSN in an unreversed TC 971 AC 069 or AC 169. If none found, close with URC 2 to originator. 32. TC 290 Julian date 999 input to a tax module with TC 971 AC 151 followed by a TC 291 with amount equal to the Acceptable Total tax amount in the TC 150. 33. MFT 55 TC 695 if there is not a TC 361 with matching MFT, Tax Period and Amount input with it. MFT 55 TC 361 if there is not a TC 695 with matching MFT, Tax Period and Amount input with it. 34. Unpost a Document Code 51 TC 767 when it does not match the transaction date of the posted TC 766. 35. Unpost TC 971 AC 62 containing an XREF TIN that does not match the primary SSN or secondary SSN (in the controlling name line) or it does not match XREF TIN in a prior posted TC 971 AC 62. Unpost a TC 971 AC 65 if the XREFSSN is not equal to the primary SSN or the S-SSN. 36. Unpost TC 971 AC 111 if input to an account with a merge or slot completed in the prior or current tax year processing. Unpost TC 971 AC 111 (UPC 168) addressing MFT 30 if there is already an unreversed TC 971 AC 111 posted on MFT 30 with the same DLN in the misc field. Bypass this unpostable check if the 4-bit of the MFT 32 Indicator is on. If the DLN in the misc field of the posted TC 971 AC 111 is not equal to the DLN in the misc field of the input TC 971 AC 111 and the MFT 32 indicator is set to 1, post the TC 971 AC 111. Also unpost the input TC 971 AC 111 with a DLN in the misc field if the DLN doesn’t match the posted TC 150 DLN or TC 976 DLN 37. Unpost TC 972 AC 18X containing an XREF TIN/ MFT/ TAXPER that does not match the XSREF TIN/ MFT/ TAXPERIOD in a prior posted TC 971 with matching action code and transaction date. 38. The XREF TIN in TC 971 AC 100, AC 101, AC 106, AC 107, and/or AC 109 input to MFT 35 must match the Primary or Secondary SSN for the controlling name line. In addition, the matched SSN must be valid. Otherwise, send UPC 168. Also, unpost if the XREF information matches a prior posted unreversed TC 971 with matching AC. Also, unpost a 971 AC 100 AC, AC 101, AC 106, AC 107, AC 109 input to a module containing an unreversed TC 971 AC 100, AC 101, AC 106, AC 107, AC 109 with non-matching action codes. 39. Unpost a tax module TC 972 AC 641 (MFT 30) containing an XREF TIN that does not match the XREF TIN in a prior posted TC 971 with matching action code. Unpost an entity TC 972 AC 641 (MFT 00) containing a miscellaneous filed that does not match the miscellaneous filed in a prior posted TC 971 with matching action code. 40. Unpost TC 972 AC 177 if the module does not contain an unreversed TC 971 AC 177 that matches the MISC Field, Transaction Date and XREF SSN. 41. Unpost TC 972 AC 179 if the module does not have an unreversed TC 971 AC 179 that matches on MISC Field, Transaction Date and XREFSSN. 42. Unpost any TC 370 Doc Code 51 with PRN 707 or 793 if the MFT is not 30 or MFT 31. 43. Unpost a TC 971 AC 043 attempting to post to a module with an existing unreversed TC 971 AC 043. Unpost TC 971 AC 830 if VIN (MISC Field) matches VIN of a posted unreversed TC 971 AC 830. If TC 480, GUF Auto-Close URC 2 to Originator If TC 96X, GUF Auto-Close URC 2 to Originator 3.12.179.66.1.1 (01-01-2023) Resolution Procedure UPC 168 RC 0 for Doc Code 77 (1) If TC 971 AC 111: URC 2 to Originator. If an unreversed TC 971 AC 111 is already posted, use remarks “DUP TC: VOID”. If TC 972, review the chart below: Note: If the unpostable is a TC 971 / TC 972 and there is no originator, the case will be ran upfront through the GII tool and be closed using URC D with remarks “systemic error input” Note: If the originator is XX88888882 or XX88888884 close URC D. If the originator is identified on other UPC close URC D regardless of TC. If unpostable AC is... Close... Add remarks... A. AC 111 URC 2 to Originator NO TC PSTD TO REV: VOID B. AC 121 URC D NO TC PSTD TO REV: VOID C. AC 129 URC D DUP SYS INPUT: VOID D. AC 517 URC D VOID E. Other AC and the TC 971 with matching AC and transaction date is already reversed URC 2 to Originator DUP TC: VOID F. Other AC and no TC 971 with matching AC or transaction date is posted URC 2 to Originator NO TC PSTD TO REV: VOID If TC 571: URC 2 to Originator with remarks “NO ACTIVE TC 570 TO REV: VOID”. If TC 290: URC 2 to Originator with remarks “NO TC PSTD TO ADJ: VOID”. If other TC: URC 2 to Originator with remarks “NO UR TC PSTD TO REV: VOID”. 3.12.179.66.1.2 (01-01-2023) Resolution Procedure UPC 168 RC 0 for Doc Codes 24, 34, 45, 48, and 58 (Category L7) If Doc Code 34 with an incorrect credit reversal, URC 2 and add remarks. NOTE: Refer to IRM 3.12.179 for information on Nullification Codes. To determine the correct NULL CODE, see IRM 3.12.32.12 Unpostable Resolution Code (URC) 2. If Doc Code 24, Doc Code 48, or Doc Code 58 and cannot find related TC, take necessary action to reverse credit on X-REF side of transfer. Notify originator of action taken using local routing procedures. When TC 821 unpost check debit side to see if debit TC 701 is posted. When 701 is posted change the TC 821 to TC 700 with URC 6. When TC 832 unpost check debit side to see if debit TC 712 is posted. When 712 is posted change the TC 832 to TC 710 with URC 6. If TC 892, determine if TC is addressing the correct module. If tax period and/or SSN is incorrect, URC 6. If TC 892 without posted TC 130, URC 6 to TC 700. If correct account is being addressed and a TC 896 with the correct money is posted, URC 8 to Rejects. Request a change to spousal indicators to agree with Master File. Note: Valid spousal indicators are: 0 (non-joint taxpayer, systemically generated) 1 (joint-filer primary taxpayer), and 2 (joint-filer secondary taxpayer). If for MFT 35 Transactions that are other than TC 796 or Payment Transactions, research the taxpayers tax modules for both MFT 30 and MFT 35 and review the chart below. If... Then... A. Transaction is a duplicate credit transfer. URC “0” the transaction. NOTE: There were programming changes for SRP that has resulted in duplicate credit transfers with a TC 826 / TC 706 credit transfer posting on the MFT 30 / MFT 35 modules after a TC 896 posted on the MFT 30 and the TC 796 unposted on the MFT 35. B. Transaction is not a duplicate credit transfer (such as a TC 821). when there is no posted TC to reverse. URC “6 “the transaction, changing the MFT and tax period to direct the transaction back to the tax module where the corresponding debit posted. Contact the originator to let them know the transaction is being directed back to the module where the debit transaction posted. 3.12.179.66.1.3 (01-01-2024) Resolution Procedure UPC 168 RC 0 for MISC TC and All Other Conditions If Doc Code 51, contact Originator for action (s) needed, URC 8 and request Rejects change the transaction. If Doc Code 54 and the unposted TC reversal does not have a matching TC, URC 2 to Originator with remarks “NO TC PSTD TO ADJ: VOID”. If Installment Agreement User Fees, TCs are TC 672, TC 695, and TC 361. See IRM 3.12.179.12.1. If TC 694 and not User Fee amount, change to MFT 30 and TC 670 with URC 6. Use the tax period of the earliest CSED debit balance module. If TC 824 or TC 890, research for TC 130. If TC 130 will post in a subsequent cycle, URC 0 and allow transaction to post after TC 130. If unable to find TC 130 and module balance is same as or more than Unpostable amount, URC 6 and change to TC 820 (Doc Code 24) or 830 (Doc Code 48). If module balance is different from or greater than Unpostable amount, reverse the credit with URC 6 if possible. Otherwise, URC 1 to Accounting requesting a credit reversal and notify Originator of corrective action taken. All other conditions, research for related transaction code. If found, make the necessary corrections to post TC to Master File. Figure 3.12.179-22 and Figure 3.12.179-23. If unable to find the correct transaction or if unposted TC contains DIFFERENT or MISSING reference number(s), URC 2 to Originator with the appropriate remarks. Note: If duplicate transaction: "DUP TC: VOID" If no transaction to reverse: "NO TC PSTD TO REV: VOID" Figure 3.12.179-22 UPC 168 RC 0 - Resolution for wrong transaction codeFigure 3.12.179-41 shows the resolution for UPC 168 RC 0. First is displayed an IMF IDRS Transaction Record; the Primary TC 702 is circled. TC 701 is handwritten next to the 702. The Transaction date 051220XX is circled out and a handwritten date of 041520XX is next to the circled out date. The notation states CC TXMOD indicates a TC 702 was used to transfer TC 706. TC 701 reverses the TC 706. An incorrect transaction code was used causing UPC 168 RC 0. Next is displayed a partial CC TXMOD screen. The posted transaction section shows TC 706 for 231.00 posted. The pending transactions section shows the unpostable UPC 168 RC 0 for transaction code 702. Next is an UPRES screen showing 6 entered. TC is highlighted to show 701 input as the new transaction code. The date is highlighted to show the date was corrected to match the TC 706 date of 041520XX. The notation states Resolve using URC 6 to correct the Transaction Code and the transaction date. Please click here for the text description of the image. Figure 3.12.179-23 UPC 168 RC 0 - Correction to Transaction Code with Non-compatible Doc CodeFigure 3.12.179-42 shows the resolution when the correct transaction code and Unpostable document code are incompatible. First is displayed an IMF IDRS Transaction record for TIN 000-00-1234. The primary transaction code is 702 for 58.23. The next screen is a CC TXMOD for 000-00-1234. Transaction Code 716 is posted. Unpostable 168 for transaction code 702 is shown in the pending transactions section. The notation states - The originator used an incorrect Transaction Code (702) to reverse the posted transaction (TC 716) The correct reversal transaction code (TC 712). TC 712 is only compatible with Doc Code 48 and the Unpostable Doc Code is a 24. They are not compatible. Correct to a compatible TC when possible. Another Notation TC 820 is a general debit TC that can be used for Doc Code 24 ONLY when the module balance is available. An arrow is indicated the Module Balance field on TXMOD screen. The next screen is UPRES with a closure of 6 to correct the transaction code from 702 to 820. A notation resolve case using URC 6 to correct TC to 820. Please click here for the text description of the image. 3.12.179.66.2 (01-01-2025) UPC 168 RC 1–3 CONDITION RC 1 RESERVED. CONDITION RC 2 This condition occurs when a TC 016 from IDRS for PDT (Potentially Dangerous Taxpayer) with blocking series 700-749 or 750-799 has the same indicator value is the same as the current Master File value. Resolution UPC 168 RC 2 GUF Auto-Close URC 2 to Originator. CONDITION RC 3 This condition occurs if Federal Employee indicator is set, and a TC 530 CC 3, TC 530 CC 12 (if the current status is other than 22 or 26) or TC 530 CC 37 or 39 is input to a module with a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Note: Master File will bypass this condition for cc 37, cc 38, or cc 39 if the current 23C date is within six months of the latest CSED date. Master File will not bypass if the CSED is suspended (CSED = zeroes). Resolution UPC 168 RC 3 GUF Auto-Close URC 2 to Collection. 3.12.179.66.3 (01-06-2023) UPC 168 RC 6 CONDITION RC 6 This condition occurs for the following: when TC 290 / TC 300 with reference number 500–696,700-759 and 786–793 for a negative amount attempts to post to a module that does not contain a posted TC 240 with matching reference number. when TC 290 containing reference number 697 or 699 for a positive amount is input to a module containing a TC 241 (after completing normal date matching criteria) if the TC 241 does not contain a matching CRN 698 EIN. Note: Reference Numbers 697 and 699 for a negative amount require an unreversed TC 240 with reference number 618. Resolution UPC 168 RC 6 GUF Auto-Close URC 2 to Originator. 3.12.179.66.4 (05-16-2016) UPC 168 RC 7–9 CONDITION RC 7 This occurs for the following conditions: TC 016 with KITA (Killed in Terrorist Action) value of 1 and the entity contains a value of 1; or TC 016 with KITA value of 2 and the entity contains a value of 2; or TC 016 with KITA value of 9 and significant value is not present; TC 016 with a Minister Value of 9 when a significant value is not already present in the entity. Resolution UPC 168 RC 7 GUF Auto-Close URC 2 to Originator. CONDITION RC 8 This occurs for the following conditions: If TC 290 containing reference number 698 with an amount not equal to the XREF EIN contained in an unreversed TC 971 AC 097 posted in the same or prior cycle. If TC 370 containing a BMF TIN that does not match the EIN in a TC 971 AC 097 posted in the same or prior cycle. Note: Bypass this unpostable if the 698 is input with a reference number 697 or 699 signed positive. Note: For reference number 698, the amount is actually a XREF EIN. Resolution UPC 168 RC 8 GUF Auto-Close URC 2 to Originator. CONDITION RC 9 This condition occurs if TC 015 / TC 030 with Doc Code 50 that is input to an account that does not contain a module in status 03 with indicator other than 8 or status 22, 26 or 60. Also, unpost the TC 015 containing significance in the Location codes (input with no address to an account that does not contain significance in the CLC indicator) and the BOD code on the account is not WI. Note: Master File will bypass this check if BOD code is WI and the input AO value (which is really a CLC) is 21–27 or 35. Resolution UPC 168 RC 9 GUF Auto-Close URC 2 to Originator. 3.12.179.67 (01-01-2014) UPC 169 Invalid Entity Field This subsection contains conditions/resolutions for UPC 169. 3.12.179.67.1 (02-18-2014) UPC 169 RCs 0–3 CONDITION RC 0 This condition occurs when an adjustment containing reference numbers that adjust Schedule H fields is input to a module not containing a Schedule H EIN in the posted 150. Note: Master File will bypass this condition if the input record contains a reference number 993 or 994 as appropriate. Master File will not bypass for MFT 31 unless the module contains a TC 150. Resolution UPC 169 RC 0: GUF Auto-Close URC 2 to Originator. CONDITION RC 1 This condition occurs when no Name Line exists for the entity in the years prior to and including the tax period of the input transaction (Entity Change transaction containing an FSC or SSSN only). Resolution UPC 169 RC 1 Input TC 013 using the MF Name Control and year of document; close with URC 0. If the transaction has no year, URC 2 to originator with remarks, "NAME LINE NEEDED." Note: If unpostable repeats, it may be a timing issue. If name line is now on CC INOLET, URC 0 to post. CONDITION RC 2 This condition occurs due to a Filing Status mismatch (Entity Change Transactions). Resolution UPC 169 RC 2 GUF Auto-Close URC 2 to Originator. CONDITION RC 3 This condition occurs when an adjustment carrying reference number 874 or 894 is input to a module that is not controlled by a joint name line or does not contain a SSSN. Resolution UPC 169 RC 3 URC 2 to Originator. 3.12.179.67.2 (01-01-2014) UPC 169 RC 4–8 CONDITION RC 4 This condition occurs when an adjustment carrying reference number 879 is input to a module that is not controlled by a joint name line or does not contain a SSSN. Resolution UPC 169 RC 4 GUF Auto-Close URC 2 to Originator. CONDITION RC 5 This condition occurs when an adjustment carrying reference number 892 is input to a module that is not controlled by a joint name line or does not contain a SSSN. Resolution UPC 169 RC 5 GUF Auto-Close URC 2 to Entity. CONDITION RC 6 This condition occurs when an adjustment carrying reference number 896 is input to a module that is not controlled by a joint name line or does not contain a SSSN. CONDITION RC 7 This condition occurs when an adjustment carrying reference number 899 is input to a module that is not controlled by a joint name line or does not contain a SSSN. CONDITION RC 8 This condition occurs when an adjustment carrying Schedule H reference numbers for the spouse is input to a module that is not controlled by a joint name line or does not contain a SSSN. Resolution UPC 169 RC 6-8: — GUF Auto-Close URC 2 to Originator. 3.12.179.67.3 (01-01-2014) UPC 169 RC 9 This condition occurs when a TC 150 attempts to post to MFT 30 with FSC 2 (including dummy IRA) containing an IRA 5329 (section 29 or section 30) and any of the following conditions are met: Not containing a Spouse Indicator; Containing a Spouse Indicator greater than 02; or containing a section 29 or section 30 with spouse indicators of equal value. Containing a Spouse Indicator of 2 and the SSSN in the controlling name line is missing or invalid. Note: Master File will bypass if RPC E is present if both taxpayers are using the same last name. 3.12.179.67.4 (01-09-2017) Resolution UPC 169 RC 9 If the secondary taxpayer is using the same last name as the primary taxpayer, but does not have a DM-1/SSA Name Control that matches the last name on the return, (i.e. has not updated their name with SSA) and thorough research using CC INOLE, CC MFTRA, and CC IRPTR proves SSN belongs to the secondary taxpayer: For short entity URC 6 the name line adding the DM-1 name (found through research) for the secondary taxpayer in the name line. (Attach research to the case.) For other than short entity URC 8 to Rejects requesting input of Long Entity and RPC E. Instruct Rejects to add the DM-1 name found through research) for the secondary taxpayer in the name line. (Attach research to case.) If the secondary taxpayer name is updated with DM-1/SSA and secondary taxpayer is using a former last name input TC 013 to change the secondary name to the updated DM-1 Name Control and URC 6 the name line and cycle delay. Note: It is critical to utilize all Command Codes above to ensure the taxpayer belongs to the SSN by verifying the first name, middle initial (if available), DM-1 Name Control and Date Of Birth (DOB). Example: John A & Mary A Doe; CC INOLE on the Secondary SSN displays DM-1/ SSA Name Control SMIT and DOB 01/01/1954; MFTRA displays name Mary A Smith and CC IRPTR displays Mary A Doe with matching DOB. 3.12.179.68 (01-01-2014) UPC 170 RC 0 Incorrect Adjustment CONDITION RC 0 This condition occurs if TC 290 with blocking series 290–299 for the following: an Amended return is already posted Duplicate Return Freeze is on ORIGINAL return contained any MATH ERROR CODES or UNREVERSED TC 576 is present in the module. Resolution UPC 170 RC 0: GUF Auto-Close URC 2 to Accounts Management. 3.12.179.69 (01-01-2019) UPC 171 RC 0 Bankruptcy CONDITION RC 0 This condition occurs when a TC 520 cc 83, cc 85, or cc 88 is in effect, all debit TC 29X (including civil penalty assessments), debit TC 30X, and balance due returns input to a tax period ending prior to the Post-Petition Date in the entity. Note: Master File will bypass this condition for a corrected UPC 171; if the ‘Post Petition Date’ in the entity is 10/22/94 or later; TC 150, TC 29X, TC 30X, and TC 370 transactions will bypass all unpostable checks for purged bankruptcy cases except UPC 171; Bypass for all MFT 29 and MFT 35 transactions and TC 370 Doc Code 52 with Julian Date 999. Resolution UPC 171 RC 0: Use the following to correct Bankruptcy Unpostables: Exception: The Bankruptcy Reform Act of 1994 (H.R. 5116) eliminated the restriction on the assessment of taxes during bankruptcy proceedings. This legislation eliminates future unpostable condition (e.g., UPC 171 and UPC 322) if the record contains a petition date (TC 520 closing codes 83, 85, and 88) of October 22,1994 or later. Note: The list (GUF 55–41) of unresolved Bankruptcy cases is printed each week listing all open bankruptcy cases by TIN within each District Office/Area Office. An asterisk is printed beside each record that is a "new" case for that week. The list also includes the petition date within the report. 3.12.179.69.1 (01-01-2014) Petition Date of October 22, 1994, or Later If petition date of TC 520 cc 83, cc 85, or cc 88 is October 22,1994, or later, URC 0. Note: Closing code (cc) 88 is obsolete as of 01/01/2003. 3.12.179.69.2 (01-01-2014) Civil Penalties An input transaction TC 240 assessment with a Civil Penalty Number (CVPN) 5XX– 6XX attempts to post to a tax module and the entity has a significant account-wide "V" (Bankruptcy) freeze. If originator can be determined, URC 2 to originator. If originator cannot be determined, Put the case in the Bankruptcy Hold File. Contact District Office to determine corrective action. Correct with appropriate URC as instructed by responsible District Office employee. 3.12.179.69.3 (01-01-2024) Abatements and Assessments With Petition Date Earlier Than October 22, 1994 If petition date of TC 520 cc 83–85 or cc 87 is earlier than October 22,1994, research with CC TXMOD for the petition date of the TC 520 cc 83 / cc 85–87. Split Period Returns If taxpayer files two returns for same period, send a copy of both returns to SCI. Attach a routing slip indicating split period returns. When notification is received from SCI to assess cases, URC 0. Duplicate Returns—If unpostable is a duplicate of a posted TC 150, URC 8 and request Rejects cancel DLN and associate with posted TC 150 or controlling DLN if it is not the TC 150. Note: If return was prepared by SFR unit, URC 8 to Rejects to route to Compliance Service Collections Operations (CSCO). TC 290 / TC 300 Determine if TC is an assessment or abatement. If abatement or zero amount, URC 0. If TC is an assessment and proposed amount has been paid, URC 0. If assessment has not been paid, put case in Bankruptcy Hold file. Correct with appropriate URC as instructed by the District Office Note: Ensure that the Statute has not expired. 3.12.179.69.4 (01-01-2024) TC 150 With Petition Date Earlier Than October 22, 1994 If TC 150 and is a refund, zero balance, or full paid, URC 0. If TC 150 is a balance due and is out of your Service Center jurisdiction, photocopy the return (page 1 and 2 of 1040 and Form 1040-SR ; page 1 for all others). If it was filed late, notate on photocopy "Late Filed" . If there are discrepancies between credit claimed and true credit available, notate "CR MISMATCH" and the available credit amount on the photocopy. If return is underpaid, also notate "Tax Due" . If unable to get return from Files, notate "Document not in files" . Associate the case with the Bankruptcy Listing before mailing to the correct SCI Territory controlling the case. 3.12.179.69.5 (01-01-2024) Procedures for Bankruptcy Cases Earlier Than October 22, 1994 Divide the Bankruptcy listings by Area Office responsibility. Send a copy of the listing to the appropriate SCI Territory. OPEN Bankruptcy cases must be held in bankruptcy status until notified by the Area Office. Maintain documents in a secured area in TIN or DLN order. 3.12.179.69.6 (01-01-2024) Area Office Insolvency If center has an agreement with SCI staff to work their own bankruptcy unpostables, reassign to SCI Territory assignment number. Do not reassign bankruptcy cases to any other Unpostable area. Do NOT put in a suspense status. Maintain calls in Bankruptcy Hold File. Note: Once the Area Office Insolvency Staff is notified the taxpayer is no longer subject to a stay of assessment, they will either close the unpostable under local agreement or, notify the Unpostable Unit within 10 workdays to release the suspended unpostable case (GUF 55-40). To release cases no longer under automatic stay (TC 521 petition dates), Unpostables will receive notification (annotated list memorandum or UPCAS Z) from the Area Office by the list memorandum or UPCAS Z. These will contain: Petition date. Date Automatic stay was lifted. Date TC 521 was input or a (-) if automatic stay has not been lifted, and/or TC has not been input. Complete the processing as follows: Locate the cases held in the bankruptcy hold file. If cases contain a statement "No Liability for Failure to Pay Penalty—Bankruptcy Case" , URC 6 and input a CCC "M" . If there is no statement pertaining to FTP, URC 0. Check off and initial each item on listing or memo as closed. If it is a statute period and TC 521 is posted, URC 0. 3.12.179.69.7 (01-01-2024) Assessment Statute Expiration Date (ASED) for Bankruptcy Cases When a TC 520 is prior to the Return Due Date (RDD) or transaction date of TC 150 and TC 521 is input, the ASED will be systemically recomputed. If TC 150 is statute period and there is no TC 521, reassign the case to Statute Function. (Waiver extension of Date Assessment Statute Expires). The ASED is extended by the number of days between the petition date (where date is on listing) and date the automatic stay was lifted plus 60 days. Note: This is true for bankruptcy cases filed before the enactment of BRA 94. If a Bankruptcy Case unposts UPC 150 (Statute Unpostables) and TC 520 cc 83 / cc 85 / cc 88 has not been reversed, treat as a bankruptcy case. Notify SCI Staff of the open case as UPC 150 and that it does not appear on the bankruptcy listing. Attach a memorandum listing the cases. Attach a photocopy of document to weekly bankruptcy listing and route to SCI. Suspend in Bankruptcy Hold File until notified by SCI when the transaction can post. Note: Review the Bankruptcy unpostables periodically to determine if any are in jeopardy of the ASED. Follow-up action with Insolvency may be necessary. 3.12.179.69.8 (01-01-2014) Notification of Wrong Area Office and Insolvency Processing Cases If you receive information cases are missing in insolvency offices, research CC IMFOL / CC MFTRA with Request Type "T" for TC 520. Research for the originating Area Office where the TC 520 was input. If found, route to that Area Office. If not found, URC 0. Enter remarks, "NO BANKRUPTCY CASE FOUND IN DO/Area Office" . 3.12.179.69.9 (01-01-2024) Bankruptcy Unpostables Repeating (Other Than UPC 171) Verify the SCI Territory requested releasing the account. Correct unpostable condition, if possible (following procedures for the repeat code of particular Unpostable condition). URC 0. Do not reverse TC 520 without approval of the Insolvency office. Insolvency giving Unpostables the authority to ASSESS an account does not mean to reverse the TC 520. Unpostables will not input TC 521 in any case because it is completed by Insolvency or Collections. 3.12.179.69.10 (01-01-2014) Unpostables Release Transcripts Unpostable Release Transcripts (RLSE transcripts) are used to identify outstanding Bankruptcy unpostable items. This transcript is generated when "V" freeze is released and is used as a "systemic backup" to Insolvency processing. RLSE transcripts are in TIN order and DOES NOT display closing codes. Display the TC 521 and a generated "R" (reversal) to the TC 520. When unpostables receives the RLSE Transcripts, Release the case with URC 0. Pull the document from the Bankruptcy file and route to Files to be filed in its original block. 3.12.179.69.11 (01-01-2014) Annual Purge of Bankruptcy Unpostables The annual purge of Bankruptcy unpostables occurs in Cycle 30 each year. Unpostables will purge to the Bankruptcy Hold File. The List of Unresolved Bankruptcy Cases and Campus Bankruptcy Summary Report (GUF 55–41) may be used for this match. Cases not appearing on list will be pulled and refiled in original block. 3.12.179.69.12 (02-18-2022) UPC 171 RC 1–4 CONDITION RC 1 TC 470 cc 90 input to a module containing an unreversed TC 520 cc 6X, cc 81, cc 83, or cc 85–89. Resolution UPC 171 RC 1 If the TC 521 is posted in the module and "V" freeze is released, use URC 0. If the TC 521 is not posted, URC 2 to CSCO. CONDITION RC 2 TC 971 AC 031 input to an account not containing significance in the entity cc 83, 2 bit of 52 Hold (used for cc 81), cc 85, or cc 86-89 indicators. TC 971 AC 032 input to an account not containing significance in the entity Offer in Compromise (OIC) District Office (DO) field. Note: Master File will bypass for a corrected UPC 171. TC 971 AC 131 input to a module not containing an unreversed TC 971 AC 65. TC 971 AC 132 to a module not containing a TC 971 AC 100–106 followed by a TC 402. Unpost a TC 971 AC 637 input to an account that does not contain an unreversed TC 520 CC 70-74, 75, 80 or 82 (or entity 52 hold is equal to zero). Resolution UPC 171 RC 2 If TC 971 AC 031, research CC TXMOD to determine if cc 60–67, cc 83, cc 85, or cc 86–89 are present and correct in this entity, URC 0. If none are found, URC 2 to originator. If TC 971 AC 032 research finds a significant entry in the OlC Area Office/field in the entity, URC 0. If none are found, URC 2 to CSCO. If TC 971 AC 132, URC 2 to Originator to re-input as TC 972 AC 145. If Originator is 0688888884 - system error-- URC D, "no closing code on CC TXMOD". If the unpostable is a TC 971 / TC 972 and no originator these will be ran through the GII tool and be closed URC D with remarks “No originator”. CONDITION RC 3 If the module contains an unreversed TC 604, unpost any TC 29X or 30X for a credit amount. Also, unpost if any of the secondary transactions or reference numbers cause the net adjustment amount to be credit. If the module contains an unreversed TC 604 with Julian Date 996, unpost any payment dated earlier than the transaction date of the TC 604.