3.12.179 Individual Master File (IMF) Unpostable Resolution

Manual Transmittal

November 13, 2017

Purpose

(1) This transmits revised IRM 3.12.179, Error Resolution, Individual Master File (IMF) Unpostable Resolution.

Material Changes

(1) IPU 17U1235 issued 08-10-2017 Added Internal Controls information as outlined in the Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016. Moved Guidelines and Objectives of the Unpostable Function from IRM 3.12.179.1 to IRM 3.12.179.2.

(2) Editorial Changes have been made throughout this IRM.

(3) IPU 17U0609 issued 04-03-2017 Revised charts throughout IRM to make them Section 508 compliant.

(4) Multiple minor changes through out IRM due to feedback received from Course Development and the processing sites during clearance process.

(5) IPU 17U0609 issued 04-03-2017 IRM 3.12.179.1.10 Associating Documents to an E-Filed Return removed table to make para Section 508 compliant.

(6) IPU 17U1497 issued 10-25-2017 IRM 3.12.179.4.4(2) Adding Command Code IADIS so tax examiners can research and determine which tax years a taxpayer has an Installment Agreement per SERP Feedback 201705128.

(7) IPU 17U1497 issued 10-25-2017 IRM 3.12.179.4.4(5) Added (5) containing instructions for handling the issue of a TE being blocked from an account on IDRS.

(8) IPU 17U0065 issued 01-09-2017 IRM 3.12.179.18 Updated Decedent Return procedures.

(9) IPU 17U0609 issued 04-03-2017 IRM 3.12.179.34.3 Modifying the If and Then chart for case resolution

(10) IPU 17U0519 issued 03-17-2017 IRM 3.12.179.34.4 (2E) Change of Resolution for UPC 137 RC 4 If and the chart.

(11) IPU 17U0065 issued 01-09-2017 IRM 3.12.179.35.1 Per SERP feedback 201606481 - Revising procedure for UPC 138 RC 0 Assigning to Accounting.

(12) IPU 17U1497 issued 10-25-2017 IRM 3.12.179.36.1(2) Updated the Accounting POC and phone numbers for Austin and Cincinnati per SERP Feedback 201705597.

(13) IRM 3.12.179.37.3 (3m) Clarified UPC 140 RC 0 and 1 Payments per SERP feedback 201701213.

(14) IPU 17U0687 issued 04-14-2017 IRM 3.12.179.43 Clarified (2) should read "Condition RC 1" .

(15) IPU 17U0660 issued 04-12-2017 IRM 3.12.179.43 Updated UPC 147 procedures throughout entire section.

(16) IPU 17U0795 issued 05-03-2017 IRM 3.12.179.59 (2) UPC 164 RC 0 Clarified the resolution per SERP feedback 201702844.

(17) IPU 17U0322 issued 02-16-2017 IRM 3.12.179.63.1 Changing the Zip Code for Andover in Note 20.

(18) IRM 3.12.179.63.1.1(8). Clarified UPC 168 RC 0 Resolution for Transaction Codes per SERP feedback 201701215.

(19) IPU 17U1235 issued 08-10-2017 IRM 3.12.179.64.1.1 Deleted paragraph (9) instruction All others.

(20) IPU 17U1235 issued 08-10-2017 IRM 3.12.179.64.1.3 Modified instruction for UPC 168 RC 0 per SERP Feedback 201704461.

(21) IPU 17U0065 issued 01-09-2017 IRM 3.12.179.64.4 Updated procedures for UPC 169 RC 9.

(22) IRM 3.12.179.64.4 Updated Resolution for UPC 169 RC 9.

(23) IPU 17U1235 issued 08-10-2017 IRM 3.12.179.68.3 Referral to Taxpayer Protection Program (TPP) for questions.

(24) IPU 17U1235 issued 08-10-2017 IRM 3.12.179.70 Added instruction for doc code 58 L7 work.

(25) IRM 3.12.179.70.4 (6) Updated UPC 176 Correcting INTL Unpostables

(26) IRM 3.12.179.70.5 Added instructions for Date of Death for UPC 176 RC 0.

(27) IPU 17U1406 issued 10-10-2017 IRM 3.12.179.80.1 Clarify the UPC 186 RC 0 instructions

(28) IRM 3.12.179.84 (2) Clarified UPC 189 RC 8 FY 2016 SE Income Amount per SERP feedback 201701217.

(29) IPU 17U0660 issued 04-12-2017 IRM 3.12.179.86 Removed reference to Unallowable Code (UA) 91, this UA code is obsolete.

(30) IPU 17U0687 issued 04-14-2017 IRM 3.12.179.89.1 Added chart to UPC 194 RC 0

(31) IRM 3.12.179.1.4 Updated UPC 197 RC 0 Resolution if unable to obtain Module from Retention Register

(32) IRM 3.12.179.93.(1)-e)-h) Added instruction for researching TC 610 or TC 670 payments.

(33) IPU 17U1497 issued 10-25-2017 IRM 3.12.179.94.2(4) g) Updated IRM link for EFTPS payments.

(34) IRM 3.12.179.94.4 (2e) Clarified UPC 290 RC 4 Invalid Tax Period per SERP feedback 201701227.

(35) IPU 17U0065 issued 01-09-2017 IRM 3.12.179.94.5(3) Updated UPC 290 RC 5 Undeliverable or Refund Cancellation Reasons

(36) IRM 3.12.179.94.9 Updated Designated Payment Code (PDC) for UPC 290 RC 9 User Fees.

(37) IPU 17U1235 issued 08-10-2017 IRM 3.12.179.100 If MFT 29, instructions to URC 8 to Rejects with instructions to input Form 5329 long entity (only one taxpayer) with RPC E.

(38) IPU 17U1235 issued 08-10-2017 IRM 3.12.179.95.9 Updated UPC 290 RC 9 User Fees

(39) IPU 17U0123 issued 01-19-2017 IRM 3.12.179.102(1) (g) Adding alpha g condition for UPC 299 RC.0

Effect on Other Documents

The material supersedes IRM 3.12.179 dated January 1 ,2017. The following IRM Procedural Updates (IPU) between January 2, 2017 through October 25, 2017 have been incorporated into this IRM: 17U0065, 17U0123, 17U00322, 17U00450, 17U00519, 17U00556, 17U00609, 17U00660, 17U00687 , 17U00795, 17U1235, 17U1406 and 17U1497.

Audience

Individual Master File Unpostable Units, Wage and Investment, Submission Processing Campuses.

Effective Date

(01-01-2018)


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

Program Scope

  1. This section contains instructions for procedures on maintaining the integrity of the Individual Master File ( IMF) Unpostables by identifying unpostable transactions/conditions that are not compatible with existing master file data or normal Submission Processing Campus operating procedures and their resolution.

  2. Purpose This section provides Individual Master File Unpostables information, guidelines and procedures for resolving unpostables using the Generalized Unpostable Framework (GUF). It also provides directions to all individuals who use the GUF to display, research, suspend and close INDIVIDUAL or FILES type unpostable cases. See IRM 3.12.32, Error Resolution General Unpostables, for a description of INDIVIDUAL and FILES unpostable cases. This section also applies to the management of Unpostable processing.

  3. Audience, These procedures apply to Wage and Investment (W&I) Submission Processing Input Corrections Operations (ICO) personnel:

    • Supervisory Tax Examining Assistant

    • Lead Tax Examining Technician

    • Tax Examining Technician

  4. Policy Owner, Director, Submission Processing.

  5. Program Owner, Specialty Programs Branch, Post Processing Section.

  6. Primary Stakeholders, Other areas that may be 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)

Background

  1. IRM 3.12.179 provides procedures for maintaining the integrity of the Individual Master File Unpostables by identifying unpostable transactions/conditions that are not compatible with existing master file data or normal Submission Processing Campus operating procedures and their resolution.

Authority

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

    • Revenue Reconciliation Act of 1998 (RRA 98)

    • Affordable Care Act (ACA)

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

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

    Note:

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

Responsibilities

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

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

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

  4. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Objectives and Review

  1. Program Goals: Make corrections on unposted cases falling out through the Generalized Unpostable Framework (GUF)

  2. Program Reports: Program Reports IRM 3.12.32, Error Resolution - General Unpostables

  3. Program Effectiveness

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial Reviews

  4. Annual Review : The processes outlined in this IRM should be reviewed annually to ensure accuracy and promote consistent tax administration.

Acronyms

  1. 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 Intregated DataRetrieval System

  2. Acronyms used in this IRM will be identified and explained in each subsection. After the acronym is identified and explained then only the acronym will be used throughout the rest of the subsection. Some acronyms are used universally throughout the IRS and identifying and explaining these in multiple subsections would be unnecessarily redundant. Some examples of these universal acronyms are IRM, IRC and IDRS.

  3. The following list of acronyms are used throughout this IRM:

    • AUSPC- Austin Submission Processing Campus

    • ACS- Automated Collection System

    • ASED - Assessment Statute Expiration Date

    • BMF- Business Master File

    • BMFOL - Business Master File On Line

    • CADE- Customer Account Data Engine

    • CAF- Centralized Authorization File

    • CAWR- Combined Annual Wage Reporting

    • CC - Command Code

    • CP- Computer Paragraph

    • DCC - Detroit Computing Center

    • DLN - Document Locator Number

    • ECC-MTB- Enterprise Computing Center at Martinsburg

    • ECT- Entity Control Team

    • EFTPS - Electronic Federal Tax Payment System

    • EIN- Employer Identification Number

    • EPMF- Employee Plans Master File

    • ERAS - EIN Research Assignment System

    • ERS- Error Resolution System

    • EUP- Employee User Portal

    • EUT- Entity Unpostable Team

    • FEMA- Federal Emergency Management Agency

    • FICA- Federal Insurance Contributions Act

    • FSPC- Fresno Submission Processing Campus

    • FYM- Fiscal Year Month

    • GMF- Generalized Mainline Framework

    • GUF- Generalized Unpostable Framework

    • HSM- Hierarchical Storage Management

    • IAT- Integrated Automation Technologies

    • IDRS - Integrated Data Retrieval System

    • IMF- Individual Master File

    • IMFOL- Individual Master File on Line

    • IRC- Internal Revenue Code

    • IRM- Internal Revenue Manual

    • IRS- Internal Revenue Service

    • IRSN- Internal Revenue Service Number

    • ITIN- Individual Taxpayer Identification Number

    • JPMR- Joint Program Management Review

    • KCSPC- Kansas City Submission Processing Campus

    • LB&I - Large Business and International Division

    • MCC- Major City Codes

    • MF - Master File

    • MRS - Microfilm Replacement System

    • NAP - National Account Profile

    • NC - Name Control

    • OAR- Operations Assistance Request

    • OMB- Office of Management and Budget

    • OSPC- Ogden Submission Processing Campus

    • PMF- Payer Master File

    • POA - Power Of Attorney

    • PRP- Programming Requirements Package

    • PSSN- Primary Social Security Number

    • QSST - Qualified Subchapter S Trust

    • RAF - Reporting Agent File

    • RC - Reason Code

    • RDD - Return Due Date

    • SCRIPS- Service Center Recognition Image Processing System

    • SCUPMF - Service Center Unpostable Master File

    • SLA - Service Level Agreement

    • SGRI - Supplemental Group Ruling Information

    • SSA- Social Security Administration

    • SSSN - Secondary Social Security Number

    • TAS - Taxpayer Advocate Service

    • TC- Transaction Code

    • TE- Tax Examiner

    • TIF - Taxpayer Information File

    • TIGTA- Treasury Inspector General for Tax Administration

    • TIN - Taxpayer Identification Number

    • TP- Taxpayer

    • UPC - Unpostable Code

    • URC- Unpostable Resolution Code

    • VBDBA- Visual Basic Data Entry Application

    • VITA - Volunteer Income Tax Assistance

    • WIRS - Wage Information Retrieval System

    • XML- Extensible Markup Language

    • XSF- Excess Collection File

    • YTD - Year To Date

    • ZTIF- Other Taxpayer Information File

Related Sources

  1. The following resources will assist in performing the work as outlined in this IRM.

    • Integrated Data Retrieval System (IDRS)

    • Service Electronic Research Program (SERP)

    • Submission Processing Design Center (SPDC)

    • Integrated Automation Technologies (IAT)

    • Online Retrieval System (ORS) for the SSA site

General Information and Introduction

  1. This subsection contains general information for Individual Master File (IMF) and Payer Master File (PMF) Unpostable resolution. Individual Retirement Account File (IRAF) will be processed as an Individual Master File (IMF) document, but will retain Master File Transaction (MFT) 29.

Purpose and Scope

  1. This IRM Section provides specific IMF and PMF information, guidelines, and procedures for resolving unpostables using the Generalized Unpostable Framework (GUF).

  2. It also provides directions to all individuals who use the GUF to display, research, suspend, and close INDIVIDUAL or FILES type unpostable cases. See IRM 3.12.32.4 General Unpostables, for a description of INDIVIDUAL and FILES unpostable cases.

  3. The following is a partial list of Internal Revenue Manuals (IRMs) that contain information for correcting Unpostable conditions:

    1. 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.

    2. IRM 3.12.32, General Unpostables, provides guidelines for the Generalized Unpostable Framework (GUF) for processing unpostable cases.

    3. IRM 3.13.5, Individual Master File (IMF) Account Numbers, provides guidelines for establishing, changing, maintaining, and perfecting individual taxpayer accounts on Individual Master File (IMF).

    4. IRM 3.13.122, IMF Entity Control Unpostables, provides guidelines for processing IMF Entity Unpostable issues.

    5. IRM 3.17.79, Accounting Refund Transactions, provides guidelines for the issuance of manual refunds.

    6. IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates

    7. IRM 2.3, IDRS Terminal Responses

    8. IRM 2.4, IDRS Terminal Input

IRM Deviations/Local Procedures

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

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

Generalized Unpostable Framework (GUF)

  1. IRM 3.12.32, Generalized Unpostable Framework (GUF), provides the information on:

    1. How to input the necessary terminal requests to display, suspend, research, and close (resolve) unpostable cases.

    2. General guidelines regarding processing of all Unpostable cases.

    3. Case reassignment guidelines and procedures.

    4. MASS closure (batch and Integrated Submission and Remittance Processing [ISRP])) and certain FILES closure guidelines. However, if a case designated for "MASS" closure is reassigned (from the Campus or "unit" number) to an INDIVIDUAL, the case will be closed per instructions in this manual.

    5. Unpostable Categories, Form 4251 (Return Charge-Outs), Unpostable Listings, Command Codes, Terminal Screen formats, and general Unpostable Resolution Code (URC) corrective action(s).

  2. Tax Examiners should not reassign cases to or from themselves to another employee number or area.

Working the Unpostable Interest Reduction Initiative Report (GUF 07-42)
  1. In an effort to reduce the amount of interest paid by the IRS due to untimely processing, Interest Reduction Initiative Reports (GUF 07-42 and GUF 51-43) and Summaries (GUF 07-43 and GUF 51-44) will be produced for all of the following Business Master File (BMF) Transaction Codes (TC’s) 150, 295 and 299 unpostable records where the credit interest date is in jeopardy or has expired.

  2. If the Internal Revenue Service does not meet the 45-day interest free period for return processing, interest must be paid to the taxpayer.

  3. All unpostable returns which have been identified on the GUF 07-42, New Unpostables with Interest Free Period Due to Expire, 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 to be processed as high priority work. (Tax Examiners receive a GUF 51-43 report, listing "Interest Free Due to Expire" cases assigned to them.) These cases are to be worked or documents ordered as soon as possible. Expedite manual refunds to Rejects.

  4. 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 are met.

  5. 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.

  6. If the return is a unpostable code (UPC) 29X or UPC 49X (incorrect or invalid return conditions only), or the return appears to have a math error condition(s), do not issue a manual refund. 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 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.

  7. 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, Unpostable Action and Routing Slip, 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).

  8. If the return cannot be obtained (Not in Files, Charged-out, or Missing), after following established procedures for ordering missing documents, use CC UPCASD4 to close the case to Rejects (Special Search). Notate on the Form 8749, Unpostable Action and Routing Slip, or 8-code slip, "Return unavailable".

  9. Close cases to Rejects using URC 8, notate on the Form 8749, Unpostable Action and Routing Slip, or 8-code slip, ″Manual Refund″.

Unpostable Closures
  1. AUTO-VOID/AUTO REJECT—Cases closed automatically by the GUF system are Auto Voided (URC 2 or D) or Auto-Rejected (URC 8) without human intervention. These processes apply to all unpostable areas/functions. However, not all Unpostable Codes/Category Codes can be closed automatically.

  2. MASS—Multiple cases can be closed with one GUF input action using Command Code (CC) UPBAT. This process is called MASS (batch) closures.

  3. FILES— The Unpostable function will request the document from the Files function by sending Form 4251 on all incoming Unpostables except ELF and payment DLNs.

  4. INDIVIDUAL—Single case manual closures are completed in Unpostables, Examination, Entity Control, Criminal Investigation, Statutes, and Integrity & Verification Operation (IVO).

Guidelines and Objectives of the Unpostable Function

  1. Maintain the integrity of the Master File by correcting transactions that are not compatible with existing Master File data or normal Submission Processing campus operating procedures.

  2. Review the unpostable records in a manner that will result in expeditious processing, proper posting, and minimize adverse taxpayer contact.

    1. For Accounts in balance due status, where the Unpostable correction involves decreasing or eliminating a balance due, STAUP's must be input. The STAUP will be based on the module status. If the case is being referred to Accounts Management or Collections, input STAUP for 15 weeks. All others input for 4 weeks.

    2. During conditions of backlogs, high priority should be given to processing unpostables related to refunds and payments on accounts where returns have previously posted and therefore are probably in a balance due condition.

    3. Review all unpostable systemic problems to minimize taxpayer impact. Mass receipts of unpostables due to systemic "bugs" that involve accounts in balance due status should be resolved with mass closures to prevent erroneous notices. Mass receipts result in immediate contact by management to Notice Review to ensure erroneous notices are not mailed. Contact your manager immediately upon identifying a possible systemic problem. Keep copies of examples, sanitized if appropriate.

    4. If the issuance of the first delinquency notice is imminent or already has taken place, the unpostable resolution must include the processing of TC 599 cc 017/cc 018 to minimize unnecessary collection activity and adverse taxpayer impact.

      Note:

      Because of added processing time, input TC 599 cc 017 or 018 on all TC 150 cases closed with URC 8, with the exception of duplicate returns. Use the Taxpayer Identification Number (TIN), name control, MFT, and tax period of the module where the return should post.

      Note:

      To prevent erroneous notices, work ALL RELATED CASES to post the same cycle.

      Note:

      To prevent erroneous notices, work ALL STREAMLINED / EXPEDITED CASES to post the same cycle.

  3. Unpostables are loaded by the Operations Branch and divided into the Unpostable, Fraud Detection, Examination, Statute, and Entity inventories within three days after campus receipt from Enterprise Computing Center at Martinsburg (ECC-MTB) / Enterprise Computing Center at Memphis (ECC-MEM).

  4. New Unpostables are loaded Monday night and available for work Tuesday morning. Weekly GUF reports are available Wednesday morning. GUF corrections are run/transmitted on Tuesday night in order to meet the ECC-MTB/ECC-MEM weekly update. Missing this update will cause adverse effects (i.e., incorrect cycling).

  5. Each Submission Processing campus will run the GUF closures prior to loading the new receipts on Tuesday.

  6. The following Submission Processing campuses are consolidated at ECC-MTB:

    Processing Center Acronym
    Austin Submission Processing Campus AUSPC
    Ogden Submission Processing Campus OSPC
  7. The following Submission Processing campuses are consolidated at ECC-MEM:

    Processing Center Acronym
    Kansas City Submission Processing Campus KCSPC
    Cincinnati Submission Processing Campus CSPC
    Fresno Submission Processing Campus FSPC

CADE2 Impact on Unpostables

  1. Cycles that impact Unpostables processing are as follows:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. New unpostables are available to work on Tuesday mornings. The GUF closing runs occur on Tuesday evenings.

      Note:

      This applies to both Individual Master File (IMF) and Business Master File (BMF) sites.

  2. For example, unpostable conditions identified on transactions input in the campus in any given cycle (with new cycle close of Wednesday), are processed by Master File on Thursday and become available in Unpostables to work as new inventory the immediately following Tuesday.

    Note:

    This applies to both IMF and BMF sites.

CADE 2 Daily Processing

  1. IMF Master File processes and posts specific transactions daily. IMF also 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 to begin on Monday.

  2. IMF does not re-analyze the account at the end of the cycle to determine if the unpostable condition has been 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, the unpostable can be closed with URC 0.

  3. GUF 07 reports (which also generate Form 4251) should contain 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.

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

  5. Corporate Files On Line (CFOL) and TXMOD Command Codes contain an indicator on the screen to identify whether the IMF 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 ENMOD on a Tuesday, input a cycle delay as appropriate.

General Unpostable Concepts

  1. All unpostable codes are three numerics and contain a one position reason code (RC). The RC is used to accurately describe the unpostable condition.

  2. When resolving Unpostable records, follow the intent of the initiator/taxpayer as far as possible within the provisions of the Internal Revenue Code and the appropriate Master File computer program constraints (e.g., Computer Condition Codes, Freeze Codes, etc.). Exercise precautions when correcting unpostable records to enter the tax payer information correctly. (e.g. Name Line, TIN, etc…) Ensure the correct procedures are followed in the applicable IRM’s 3.11.3, Returns and Document Analysis, 3.12.3, Error Resolution and IRM 3.24.3, ISRP System. If there is a conflict between the general and specific instructions, notify Headquarters for a determination.

  3. When case resolution requires corrections to the source document, circle the erroneous entry and write in the correction using the appropriate color in accordance with local procedures.

  4. Include priority for processing payment transactions and the use of STAUP. See IRM 3.12.179.13.2 for Integrated Data Retrieval System (IDRS) STAUP guidelines.

  5. In order to ensure consistency in correspondence, use the guidelines in IRM 3.12.179.9.

  6. Exercise precautions and do thorough research when correcting unpostable records to ensure payments are applied 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 should expedite processing and minimize adverse taxpayer contact. Refer to IRM 3.12.179.37.5 for Resolution for TC 610, 660, and 670 Payments

    Caution:

    If an unpostable or misapplied credit/payment appears on the same tax period as a posted extension, the tax examiner should request the extension to verify that it posted correctly. If not posted correctly, the extension should be reprocessed to the correct tax period. This will allow the correct assessment of the penalty/interest when the original return (TC 150) posts.

  7. To minimize delays and costs to other campus functions:

    1. 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.

    2. When there are modules in overpaid status, the taxpayer should be contacted to determine if payment was intended for another account.

    3. Do not input transactions that will freeze accounts, such as TC 570 or TC 640, unless there is evidence the liability is imminent.

    4. Every attempt should be made to resolve payment cases before requesting the document a second or third time. If the document is not available in RTR, request the document if needed to resolve the case. Use CC UPCASD1 or UPCASD2 if the payment in question is the unpostable you are trying to resolve. Otherwise, use CC ESTABDO. See figure 3.12.179-1.

      Figure 3.12.179-1

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      Please click here for the text description of the image.

    5. No-reply actions should be based on a 30 day period beginning with the day the letter is mailed to the taxpayer.

      Note:

      If the specific procedures are in conflict with the unpostable philosophy in this section, the specific Unpostable Code instructions will take precedence.

Weekly Inventory Review

  1. Unpostables should be worked in the following priority.

    1. Repeats, Aged, Potential and History items.

    2. Protection of government interest (Bankruptcy, Intelligence, Statute, Program bugs).

    3. Interest impact (Category C5).

    4. Taxpayer relations (payments, refunds, adjustment transactions).

    5. All other conditions.

  2. Review inventory weekly.

    1. Review assigned cases more than two cycles old to minimize processing delays. Determine if work is being delayed because of training issues, unanswered questions, Files issue, unavailable documents, etc.

    2. Review the Repeat Listing to determine the cause of repeated unpostables. Verify that initial case handling was proper. Close repeats as appropriate.

    3. Review cases in suspense to ensure suspense is timely and appropriate; that replies to correspondence are worked as soon as received, and that no-replies are worked expeditiously.

      Note:

      See IRM 3.12.32 for the guidelines in monitoring Unpostable receipts and inventories.

Discovered Remittances Found While Processing Unpostables

  1. Cash and non-cash remittances found during processing after the mail opening operation are "discovered remittances" .

  2. It is the responsibility of the Unpostable Tax Examiner to review the envelope and return for the possibility of a remittance when working unpostables that involve missing payments.

  3. See IRM 3.8.46, Discovered Remittances, for the proper procedures for control of remittances found during processing operations.

Associating Documents to an E-Filed Return

  1. If a document needs to be associated with an e-filed return, a re-file Document Locator Number (DLN) needs to be created so documents can be attached to the electronically filed return's DLN. Attach IDRS document input tag (Form 12772 IMF ADJ54 Adjustment Format) to each E-file/MeF reply and complete with:

    • Employee IDRS number

    • Input Date

    • TC 290

    • Amount ".00"

    • TIN

    • Tax Period

    • Block see (3) below

    • Remarks "Attachment only" and

    • Sequence Number. Sequence numbers for input should begin with "1" through "999" and remain in order

  2. Input TC 290 on IDRS to generate a re-file DLN to the Files area which is used to attach the reply.

    Note:

    Follow local procedure to determine what area inputs TC 290.

    1. Access CC TXMODA, overlay with CC REQ54, Xmit. This will bring up the CC ADJ54 screen

    2. Input the sequence number from the IDRS input tag

    3. BLK>See (3) below

    4. IRS-RCVD-DT> *

    5. TC 290

    6. AMT> .00

    7. Hold-CD> 3

    8. SOURCE-DOCUMENT-ATTACHED?> SD-

    9. REMARKS> Attachment only

  3. Use the following blocking series:

    • If MFT is 30, Then Blocking Series is 05.

    Reminder: Form 6502 must have the IDRS input date and entire employee IDRS number.

Cases Requiring Special Handling

  1. This subsection contains information on cases requiring special handling.

  2. See IRM 3.12.179.10.2 for information on Offsets and Transfers relating to MFT 35.

Offset Bypass Refunds (OBRs)

  1. 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" (OBRs). OBRs 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.

    1. 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.

    2. OBR paper requests are no longer referred to the Taxpayer Advocate Service. A request for an OBR must be worked immediately upon receipt.

    3. When the Unpostable function has problems determining whether "hardship" exists, they should contact their Local Taxpayer Advocate (LTA) for assistance. In instances where it takes time to determine whether a "hardship" exists, or procedures do not result in the posting of the OBR request, actions should be taken to prevent the posting of the assessment until such determination can be made.

  2. OBRs can be requested by any functional office and must be signed by the authorized approving official as determined by your function.

  3. 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 OBRs will be identified for Accounting. See IRM 3.17.79, 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 OBRs issued.

Issues and Considerations for Offset Bypass Refund (OBR)’s
  1. The following indicators may be present on CC TXMOD:

    • Application for Taxpayer Assistance Order (ATAO)

    • Taxpayer Advocate Service (TAS)

    • Identity Theft Assistance Request (ITAR)

    • Employee ID Number "63....."

    • Problem Resolution Program (PRPS)

    • Problem Resolution Program – DO Initiated (PRPD)

    • Taxpayer Assistance Center (TAC)

  2. 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.

  3. Overpayments are excess credits claimed on original returns (TC 150) that have not posted to Master File.

  4. 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.

  5. 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.

  6. A pending offset (TC 896, TC 826, etc.) must be reversed.

  7. 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.

  8. Update IDRS with activity code "TC840OBR"

  9. 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:

    1. "-Z" or "Z-" Freeze: contact the Fraud Detection function

    2. "-V" Freeze (bankruptcy): contact Special Procedures function

    3. The statute for refund has expired: no refund may be issued

    4. Invalid Social Security Number (SSN) conditions

    5. "-U" Freeze: Erroneous Refund TC 844

    6. "-Q" Freeze: Unallowable Hold TC 576 - do not issue the refund for the TC 576 amount

    7. Questionable Refund Detection Team (QRDT)

    8. CI Control TC 910/912, TC916, TC918

    9. Employee ID number 06850xxxxx - 06853xxxxx.

    10. P- Freeze (PFRZ)

    11. U- Freeze: Installment agreement

  10. Initiators are responsible for monitoring the account and taking all necessary subsequent actions. Evaluation and monitoring are critical to prevent erroneous refunds.

Slipped or Mixed Blocks of Payments/Returns

  1. Slipped or mixed block conditions originate with the input of payments/returns to the computer system. This issue can occur through the Integrated Submission and Remittance Processing (ISRP), Lockbox, and IDRS.

  2. The following are key elements in identifying a slipped or mixed block condition:

    1. The Entity of the unpostable document does not match the Form 4251.

    2. Missing payment for one taxpayer is posted to the account of an unrelated taxpayer.

    3. A payment posted to the complainant's account with the same transaction date and a sequential DLN which is unclaimed and/or excess. For example: Taxpayer A sends in a photocopy of a canceled check. In researching Taxpayer A's account it is found that there is a payment with the same transaction date but the DLN is different from that on the check, instead of 32270–105–60025–5 it reads 32270–105–60026–5.

  3. Request the block if necessary to verify that a slipped block condition exists.

    1. If the entity portion of a tax return does not match the Form 4251, but the DLN matches, request the block (CC ESTABDB) to verify whether previous and subsequent documents are correctly transcribed.

    2. When a slipped or mixed block of returns is discovered, route the affected documents to Rejects for reinput of the tax return data. Resolve the unpostable condition.

    3. For slipped blocks of payments, input credit transfers as needed for all affected accounts. Route slipped blocks of payments to Accounts Management.

Lien Release Considerations

  1. An unreversed TC 582 on the module indicates a lien is present. See IRM 5.12.3, Lien Release and Related Topics, regarding the necessity of a manual lien release. 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 the IRS intranet by going to:

    1. IRWeb Homepage

    2. SERP

    3. Who/Where

    4. Lien - Centralized Lien Processing.

  2. An internal use only telephone number is also provided along with the contact information on the CLU website. Ensure all E-mail communications regarding liens are via secure E-mail.

Affordable Care Act (ACA) Shared Responsibility Payments (SRP) MFT 35

  1. Beginning in 2014, certain individuals must have Minimum Essential Health Coverage (MEC), have a coverage exemption, or make a Shared Responsibility Payment (SRP). This is indicated on the return by:

    • Checking the full-time coverage checkbox

    • 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. The SRP amount is entered on Form 1040, line 61; Form 1040A, line 38 or Form 1040EZ, line 11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. The SRP is assessed and collected under the new MFT 35.

  3. 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 IMFOLQ.

Research Information, Methods, and Tools

  1. This subsection contains research information, methods and tools.

  2. 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.

IDRS Command Codes

  1. IDRS Command Codes that create a transaction for posting to the Master File will have the TIN and TIN/name control validated using the Taxpayer Index File (TIF) and the National Accounts Profile (NAP).

  2. Command Codes will not return the "Request Completed" response until the TIN and TIN/name control have been validated by the NAP as being on Master File.

  3. IDRS Command Codes affected by On-Line Entity (OLE) validation require the entering of a TIN and name control matching an existing Master File. The affected command codes are:

    1. CC FRM49 (TC 599) - Taxpayer Delinquent Return Notices and Investigations.

    2. CC REQ77/FRM77/FRM77A - Miscellaneous Transactions Entry.

    3. CC ENREQ - Entity Changes.

    4. CC EOREQ - Exempt Organizations Entity Changes.

    5. CC IMFOL - Provides research of nationwide entity and tax data posted to Individual Master File.

    6. CC ADD24/ADD48 - Credit Transfers

    7. CC UPRES - Unpostable Correction

    8. CC IRPTR - Inquiry of the Information Returns File

    9. CC INOLE - file contains the IRS and Social Security Administration information

System Messages Application to All Command Codes

  1. 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" .

  2. If the NAP is not available, the message will be "NATIONAL ENTITY FILE NOT AVAILABLE" .

Microfilm Replacement System (MRS)

  1. MRS is an automated research system which eliminates most microfilm research done in Campuses and Area Offices.

  2. MRS is accessed through the use of CC MFTRA, via IDRS terminal. The most common requests are:

    1. Entity ("E" ) shows the entity data only.

    2. The Tax Module shows specific requested MFT and/or Tax Period information shown only (e.g., MFT input only).

    3. Complete ("C" ) shows the entire account information.

    4. Money Amount ("A" ) shows all modules with payments for the specific money amount either credit (-) and/or debit (+).

    5. MFTRA with definer "U" is used to request a (NUMIDENT) transcript or display showing specific taxpayer data from Social Security Administration (SSA) records. See Figure 3.12.179-2.

      Figure 3.12.179-2

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      Please click here for the text description of the image.

  3. You may request a hard copy transcript for your research.

CC IRPTR (Information Returns Processing Transcript Request)
  1. IRPTR allows IDRS users to request either on-line or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF).

  2. Up to 10 tax years can be referenced in IRPTR.

  3. IRPTR with Definer L will display a Summary screen with money summaries, date of birth, date of death, and filing status.

  4. See the following table for the CC IRPTRL input format:

    IRPTRLNNNNNNNNNVYYYYDD  
    NNNNNNNNN TIN - Must be 9 numeric characters with or without hyphens
    V TIN Validity
    0 = Valid SSN
    1 = Invalid SSN
    2 = All SSN
    3 = EIN
    YYYY Tax Year
    DD Doc Code (optional)
  5. The amount of withholding is reported on the left hand side of the screen in field TAX Withheld.

  6. See IRM 2.3.35, Command Code IRPTR, for more information on CC IRPTR.

Integrated Data Retrieval System (IDRS)

  1. IDRS is a computer system with the capability to retrieve and update stored information about taxpayer's accounts on the Master File. Research of IDRS is performed through the use of various command codes input via an IDRS terminal.

  2. Some of the most common Command Codes (CC) used for research are :

    1. CC DDBKD displays information from the Dependent Database.

    2. CC DUPOL or CC INOLEG (Duplicate TIN on Line) used to search for all files for a specific TIN.

    3. CC ENMOD displays entity data for a specific TIN.

    4. CC ERINV displays ERS inventory.

    5. CC FIEMP displays IDRS employee information.

    6. CC FINDE researches the national Name Search Facility (NSF) at Enterprise Computing Center at Martinsburg (ECC-MTB) For a business's name and address information, using the Employer Identification Number (EIN).

    7. CC FINDS researches the national Name Search Facility (NSF) at Enterprise Computing Center at Martinsburg (ECC-MTB) for a taxpayers name and address information, using the Social Security Number (SSN).

    8. CC IADIS researchs and determine which tax years a taxpayer has an Installment Agreement.

    9. CC IMFOL researches the Individual Master File On-Line for entity and tax data information posted to the Master File.

    10. CC INOLE researches the National Account Profile (NAP) for verification of TIN/name control and primary name combinations.

    11. CC IRPTR is used to request on-line payee transcripts of income reported on various document types.

    12. CC MESSG is used to transmit information to all IDRS users. MESSG also contains a listing of the local IDRS numbers that includes the employee number, phone number, and stop number for routing purposes.

    13. CC NAMEB is used to search for an EIN.

    14. CC NAMEE performs a nationwide search to match the data entered with the information in the National Accounts Index (NAI) and returns the EINs of possible matches.

    15. CC NAMEI is used to search for an SSN.

    16. CC NAMES is a nationwide search performed to match the data entered from the information in the National Account Index (NAI), and return the SSNs of possible matches.

    17. CC RTVUE is used to access data, transcribed and computer-generated, from Form 1040-series tax returns and accompanying schedules and forms

    18. CC SCFTR used to identify a Return that has not yet been processed.

    19. CC SUMRY displays all of the CC TXMODs for a specific TIN on IDRS.

    20. CC TMSSN used in assigning IRSNs.

    21. CC TPIIP is used to research taxpayer account information "using the last four digits".

    22. "CC TRDBV provides read-only access to electronically-filed returns, paper returns as processed through the submission processing pipeline, and paper returns found on the IMF Return Transaction File (RTF)."

    23. CC TXMOD displays tax module data for a specific TIN.

    24. "CC UPTIN displays all open unpostables and up to three months of closed unpostables for a specific TIN."

    25. "CC URINQ is used to search Unidentified Remittances."

    26. CC XSINQ is used to address the Excess Collections File (XSF).

  3. The following is a partial list of Command Codes used to initiate an action related to the taxpayer's account:

    1. CC ADC/ADD 24, 34, 48, and 58 are used to input credit transfers.

    2. CC FRM49 is used to input TC59X transactions.

    3. CC LETER is used to input information to generate a C-Letter.

    4. CC REQ77/FRM77 is used to input various transactions (i.e. TC 460/470/570).

  4. The following is a partial list of Pending Transaction Identification codes on IDRS:

    Note:

    Pending transactions may appear on either CC TXMOD or CC ENMOD.

    1. Unnn (Unpostable); nnn (the number unpostable code)

    2. CU (Corrected Unpostable)

    3. DU (Deleted Unpostable)

    4. DN (IDRS batch processing delete)

    5. DJ (Deleted through normal weekly update)

    6. RJ (Reject Transaction)

    7. RS (Resequence transaction) - see Document 6209 Section 8B for a list of Resequence Codes

    8. NU (Nullified Unpostable to be resolved by Rejects or Accounts Management)

    9. DC (Transaction deleted by ERS or Rejects)

    10. DQ (Transaction deleted by Quality Review)

    11. AP (Pending tax module transaction prior to PN status). Transaction will not have a complete DLN and may be reviewed by Quality Review.

    12. EP (Pending entity module transaction status prior to PN status. Transaction will not have a complete DLN and may be reviewed by Quality Review).

    13. PN (Pending transaction that has passed all IDRS validity checks and has a complete DLN).

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Remittance Transaction Research (RTR) System

  1. The Remittance Transaction Research (RTR) system is a researchable database that contains remittance processing data and images from ISRP and Lockbox Bank processing sites. RTR can be used to access images of remittances and related documents to conduct on-line research to correct processing errors.

  2. RTR provides 3 years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, and will be made available by the next business day. Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available.

Accessing the GUF

  1. Authorized Access - GUF users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or spouse's account, the account of a friend, relative or coworker, or any account in which they have a personal financial interest.

    Note:

    Employees engaged in the unauthorized access or browsing of tax accounts are subject to disciplinary actions. Browsing is defined as looking at a tax account to satisfy a personal curiosity or for fraudulent reasons.

  2. Protection of the GUF User Employee - It is essential that only properly authorized employees have access to command codes since the IDRS terminals can be used to change taxpayers' accounts. It is equally important that employees be protected from other personnel using their identification since the only record of the employee making the change will be computer generated from the operator's log-on information.

  3. Proper use of CCs SINON and SINOF will provide protection to the employee. However, employees must properly safeguard their password in order to obtain the benefits of the system. Also the GUF CCs should be authorized only for employees requiring access to unpostable records to assign, close, suspend, display and/or review unpostable cases.

  4. Accessing the GUF via IDRS—The GUF is accessed by the Command Codes CCs UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV. Once signed onto IDRS, an employee may access the command codes that are authorized as determined by the employee's profile.

Case Assignment

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

    1. Campus assigned - XX00000000

    2. Unit assigned - XXXXX00000

    3. Individual employee assigned - XXXXXXXXXX

    Note:

    X represents a specific number 0 (zero) through 9 (nine).

  2. Campus-assigned cases can be closed by any employee having access to the campus through their profile.

  3. Unit assigned cases can be closed by an employee 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 campus through their profile.

  4. Only the specific employee to whom the case is assigned may close individual -assigned cases. MASS (batch) closures are not allowed.

  5. For IDRS purposes the campus sites will have Office Identifiers. These numbers are NOT replacing the two digit File Location Codes in the DLN.

    Campus Office Identifiers File Location Codes (FLCs)
    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
  6. The campuses has connecting Area Offices (AOs) assigned to each site that represent the former District Offices.

Aged Inventory
  1. The GUF 55–40, UP Employee Assignment/Aged List, and GUF 55-42, UP Employee Assignment/Aged Summary, are inventory lists produced from GUF for all open cases for each employee assignment number (campus, unit, or individual).

    Note:

    For additional information on GUF reports see IRM 3.12.32, General Unpostables.

  2. The list identifies cases that have exceeded the maximum processing cycle or will become aged in the subsequent week.

    Note:

    Bankruptcy cases are not reflected on this list.

  3. Management will monitor aged cases and will maintain an overage percentage of less than 20 percent per Master File.

  4. Cases will age as follows:

    CATEGORY CODE AGED IF THE CURRENT CYCLE MINUS THE ORIGINAL CYCLE IS GREATER THAN:
    B2, D3, G1, R1, V1, V3, V5, Z1 3
    C3, C5, D1, F1, F3, Y1, Y2 5
    B1, I1, I2, L3, L5, L7, P1, V7, W1, W3, W5 10
    L1 (AUSPC Only) 15
    REMITTANCE TC 610 ASSIGNED TO CAMPUS, UNIT or EMPLOYEE 10

    Note:

    Category Code Y1 TC 150 and Y2 TC 150 cases always age in five cycles.

    Note:

    Category Code V8 cases are aged when the current cycles minus the cycle the case was added to SCUPMF is greater than 15.

Unpostable Resolution Codes (URCs)

  1. 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, Entity Control, Examination, Statute, and Fraud Detection functions when using CC UPRES to work unpostable cases assigned to their area.

  2. See IRM 3.12.32, General Unpostables for additional information.

Form 8749 Unpostable Action and Routing Slip

  1. Form 8749 (or a locally developed form) must be used when a case is routed to another area.

  2. All appropriate research should be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.12.179–3 and following table.

    Figure 3.12.179-3

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CC UPRES

  1. 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)
    1. 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.

    2. CC UPRES must meet all the validity checks for input of the URC actions as CC definers and CC definer modifiers.

CC UPCAS

  1. 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.

    1. Use CC UPCASD2 and UPCASD3 to make second and third document requests from Files.

    2. Use CC UPCASSA to suspend a case awaiting further action. Input remarks to indicate why case is being suspended.

    3. Use CC UPCASSC to suspend a case when waiting for a reply to correspondence.

    4. 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. See Figure 3.12.179-4.

      Figure 3.12.179-4

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      Please click here for the text description of the image.

CC UPBAT

  1. 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.

    1. URC D, 0, 1, 2, or 8 are valid for CC UPBAT batch closures.

    2. CC UPBAT URC batch resolution actions will only validate cases with a campus or "unit" type employee number during End of Day processing. Cases assigned to an INDIVIDUAL employee number will be rejected and appear on the Rejected Activity Listing.

    3. If URC D, 1, 2, or 8 is used and remarks are not entered, GUF will not accept the correction and will display error messages.

    4. Always enter a Nullify Area Code with URC 1, 2 or 8 to indicate the function that will resolve the case. See IRM 3.12.32, General Unpostables, or IRM 3.12.179.5 for additional information on nullification codes.

      Note:

      The system will not accept previously input remarks on URC 1, D, or 8 closures. Enter a "/" (slash) at 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 2 closure.

Nullification Codes

  1. When closing an unpostable with URC 1, 2, or 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.

  2. See Nullified Distribution Listing procedures in IRM 3.12.32, General Unpostables, for further information.

Automatic Closures by GUF System

  1. 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, General Unpostable Framework.

  2. The Unpostables unit must ensure that cases that do not auto-close are not overlooked.

Form 4251, Return Charge-Out

  1. FORM 4251 GENERATION CRITERIA-

    1. The GUF automatically generates Form 4251 for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition.

    2. Form 4251 is also generated for certain auto-closed unpostable records that may require follow-up action by the originator.

    3. Form 4251generates for the following GUF Categories:

      • A1

      • A2

      • B1

      • B2

      • B3

      • C1

      • C2

      • C3

      • D1

      • D3

      • E1

      • E2

      • E3

      • F1

      • F3

      • G1

      • I1

      • I2

      • L1

      • L2

      • P1

      • R1

      • V1

      • W3

      • Y2

      • Z1

      Note:

      Also certain GUF Category Codes W5 and Y1.

    4. A Form 4251 return charge-out does not generate with the following GUF Category Codes:

      • I3

      • I4

      • L3

      • V3

      • V5

      • V7

      • V8

      • W1

      • W5 with matching Y1 cases

      • Y! w TC 610

    5. See IRM 3.12.32, General Unpostables, for detailed information on Form 4251 and Files Routing Chart.

  2. See Figure 3.12.179-5 for an example of Form 4251.

    Figure 3.12.179-5

    This is an Image: 33742005.gif
     

    Please click here for the text description of the image.

  3. Primary Request - The Form 4251 will be given to the tax examiner at the time of the individual case assignment.

    1. If needed to resolve the unpostable, the return/document will be provided, if available at the time of the original Files request.

    2. 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.

  4. 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:

    1. Return - prepare a "dummy" return and forward to Statutes. Statutes can assist in preparing the "dummy" return.

    2. Document - Forward a copy of CCs TXMOD/TXDLN, UPRES, and Form 4251 to Statutes for a quick/prompt assessment.

  5. Scheme Development case - If the missing document is a Scheme Development case (Category A1/A2), Scheme Development 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 Scheme Development.

  6. Doc Code 47— If the unpostable record is a Doc Code 47, research IDRS.

    1. If the unpostable case still cannot be closed and document cannot be located, input a second request for the missing document.

    2. If the document (excluding Bankruptcy) is not found after second request and it is required to resolve the case, request the entire block from Files. This will determine whether the record was misfiled.

    3. If the document is still missing, research IDRS again.

  7. 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 3.12.179.66.

  8. Secondary Request - If the document initially cannot be located in Files or the FRC, a second request will be made by the tax examiner.

    1. The unpostable suspense status (status code and status date) and "remarks" will be updated (CC UPCAS, with definer D and definer-modifier 2) to reflect the action taken to obtain the missing document.

    2. This second request should be made 14 work days after the INDIVIDUAL case assignment.

    3. When a second request is made and the unpostable record is a return (TC 150), check for a posted refiled DLN (Doc Code 47 or 54). If a refiled DLN is identified, request this DLN using CC ESTAB. The return should be attached.

  9. Input a second request only for original returns (TC 150 or 976), revenue receipts that cannot be viewed in Remittance Transaction Research System (RTR) (Doc Codes 17, 18, 19, 20, 70, or 76), Prompt Assessments (Doc Code 51), or extensions of time to file (TC 460 or 670).

  10. Doc Codes 54, 63, and 77 should be voided to the originator (CC UPRES with URC 2, with appropriate Nullification Code). Indicate in Remarks: "Doc not available" .

  11. ID Theft UPC 147 cases that are not received with the original Files request should be suspended to SPIDT with remarks "DOC NOT RECEIVED" .

Third Requests

  1. Third Requests—Input a third request after 14 work days from the second request.

    Note:

    Always research thoroughly before initiating a third request. When a return or document cannot be located in Files after a second request, or the document is charged-out to another area, initiate a third request.

Block Request Before Requesting a Document for the Fourth (4th) Time
  1. Prior to initiating a fourth request,

    1. Request the block using CC ESTABDB. When received, search for the missing document. See Figure 3.12.179-6.

      Figure 3.12.179-6

      This is an Image: 33742006.gif
       

      Please click here for the text description of the image.

    2. If the document is not in the block, determine if the case can be corrected without the document using IDRS research.

    3. 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 UPCAS with definer-modifier SC. This will place the case in correspondence suspense status.

    4. If Unpostables cannot obtain an address, forward the case to the work leader to route all available information to Rejects.

    5. Never use a URC 1 or 2.

  2. If other than original return or extension of time to file (TC 460 or TC 620), prepare a dummy document. Input a fourth request using CC UPCAS definer code D and Definer modifier code 4. Route the "dummy" document to Rejects.

Fourth Request
  1. 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 that "This document is unlocatable" (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 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.

  2. GUF will automatically close the case to Rejects using URC 8.

  3. Unpostables should indicate to Rejects on the routing slip if the return is not received from the fourth request.

    1. If the return is a non-remittance return, the routing slip should tell Rejects to cancel the DLN and prepare Form 6752.

    2. If the return is a remittance return, Unpostables will instruct Rejects to route the payment to the Unidentified function using Command Code NWDLN, and prepare Form 6752 to route to Files.

    Note:

    These procedures do not apply to Bankruptcy (Category Z1) returns that cannot be located.

  4. Prepare a "dummy" return or document when routing to Rejects for Doc Codes 17,18 19, 24, 34, 45, 48, 58, 70, or 76 only.

Procedures for Missing Documents
  1. If the Doc Code is: Unpostable Unit will:
    17 (except TC 460 non-remittance), 18, 19, 70 or 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.
    17 (TC 460 non-remittance) Research for corrective action. If unpostable cannot be corrected close with URC D, and route to Files.
    24, 48, or 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.
    34 (Debit side) Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator.
    34 (Credit side) Research for corrective action. If credit cannot be resolved, apply to the account where the debit posted and route to originator.
    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.
    52 Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator.
    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.

Duplicate Documents or Multiple Canceled DLN's

  1. The following procedures may be used only after supervisory approval to do so, if you identify a duplicate document.

  2. If positive identification cannot be made as to a true duplicate (especially for returns), treat it as an original. Ensure that proper research has been done to avoid erroneous postings, duplicate credits or duplicate payments with return (TC 610).

  3. 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.

Unpostable Document Cancellation Procedures

  1. If the unpostable document is canceled (excluding tax returns, payments, or extensions),

    1. Attach form behind the return.

    2. Notate "Cancel" and the date and staple securely behind the return.

    3. "Remarks" should indicate the reason the action was taken.

  2. 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.

Document DLN Matches Unpostable DLN

  1. 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.

Taxpayer Advocate Service (TAS)

  1. This subsection contains information on referring cases to TAS.

TAS background information

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  2. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate [NTA]). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

  3. While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the Office of the Taxpayer Advocate and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  4. 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.

Referring Cases to TAS
  1. 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, Taxpayer Advocate Service (TAS) Case Criteria. 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 also 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, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  2. 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.

  3. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. 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.

  4. 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.

Correspondence Guidelines and Unprocessable Information and Procedures

  1. This subsection contains information for taxpayer contact, missing signatures, undeliverable mail, and processable/unprocessable returns.

Section 3705(a), IRS Employee Contacts

  1. 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.

    1. 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.

    2. This will provide taxpayers with enough information to identify an IRS employee whom they may contact regarding their tax-related matters.

  2. All IRS employees, in the field, national, or area office, who communicate by telephone, through correspondence, or face to face with taxpayers or their personal representatives on tax-related matters are required to provide (at a minimum) the following information:

    1. Telephone Contact: Provide your title (e.g., Mr., Mrs., Ms., Miss), last name, and badge identification (ID Card) number.

    2. Face to Face Contact: Provide your title and last name, and ID Card number during the conversation.

    3. Correspondence: All correspondence must contain the telephone number where the taxpayer's question(s) can be answered. In addition, manually-generated and hand written correspondence must include your title, last name, and IDRS, letter system, or ID Card number. This information must be displayed in a prominent manner.

  3. The IDRS numbers and numbers for some other letter systems are automatically generated. If it is not generated, or a handwritten note is prepared, the ID Card (badge) number must be used.

  4. Employees who have toll-free telephone numbers may also provide their location for identification purposes. Faxes to taxpayers on tax-related matters are considered manually-generated correspondence and must include the above required information. All faxes to taxpayers must follow the requirements outlined in IRM 11.3.1, Introduction to Disclosure.

  5. 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 issue using established procedures to his or her manager.

  6. Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any taxpayer questions regarding the correspondence or the employee is asking for additional case-related information.

    Note:

    If the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

  7. It is not necessary to repeat the ID Card (badge) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer (either telephone or in-person) their ID Card (badge) number on the first contact.

  8. When contacting taxpayers by telephone, you must be sure you are speaking with the taxpayer or authorized representative before disclosing tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3, Operational Guidelines Overview. Also, before leaving a message on a taxpayer’s answering machine, review IRM 11.3.2, Disclosure to Persons with a Material Interest.

  9. When the following apply:

    • It appears that there may be a hardship situation,

    • The taxpayer requests to be referred to the Taxpayer Advocate Service (TAS), or

    • The contact meets TAS criteria and you can't resolve the taxpayer's issue the same day then prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance, to the Local Taxpayer Advocate. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

      Note:

      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.

Taxpayer Contact

  1. Instructions for Taxpayer Contact.

Do Not Correspond in these instances
  1. If there is an indication that previous correspondence was issued for the same item (e.g., missing signature).

  2. When the notation "Substitute for Return Prepared by IRS" appears.

  3. The return is prepared under the authority of Section 6020(b) (Prompt Assessment).

  4. The return is an Examination Adjustment case.

    1. Copy secured by Examination is shown on the return.

    2. Form 3198, Special Handling Notice for Examination Case Processing, is attached.

    3. Examination work papers are attached.

    4. Copy of Form 5546, Examination Return Charge-Out Sheet, is attached.

Contact to Resolve an Unpostable
  1. When contact is necessary to resolve an unpostable condition, use one of the following methods. Do not send an unpostable to the Reject function to initiate correspondence and suspend unless otherwise noted in IRM 3.12.179

C-Letters and Correspondence
  1. Input CC LETER and CC LPAGE in accordance with IRM 2.4.6, Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW. Servicewide Electronic Research Program (SERP) provides a listing of letters.

    1. Maintain a suspense file in Unpostables to control subsequent responses. (Generally 30 days from the date the letter was input; 70 days for INTL).

    2. If the reply is received after the suspense period but before the case is closed, resolve the unpostable based upon the taxpayer's response.

    3. If the reply is received after the case is closed and contains information which could prevent subsequent unpostables, route replies to Entity Control Unit (ECU), Account Management, Examination, etc. Otherwise, forward for association with unpostable document in Files. Use Form 9856, Attachment Alert, for paper returns. Follow instructions in IRM 3.12.179.1.10, Associating Documents to an E-Filed Return, for E-Filed returns.

    4. If a tax return or amended return (e.g. Forms 1040, 1040X) is included as part of the taxpayer reply, check to see if the return is a duplicate and/or has already been processed (check CCs TRDBV, IMFOL, and TXMOD). If the return has not yet been processed, route for processing per local procedure.

Telephone Contact
  1. The use of the telephone is as follows:

    1. 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.

    2. 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.

    3. When contacting a taxpayer by telephone, you must use authentication disclosure procedures in IRM 11.3.2, Disclosure to Persons with a Material Interest.

    4. 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, Disclosure to Persons with a Material Interest, per IRM 11.3.2.6.1 .

Resolving Correspondence
  1. On an expedited basis, the Unpostable function should resolve any correspondence received from any other campus or Area Office.

  2. Any local letters should inform the taxpayer to include all necessary signatures, identifying numbers, schedules or attachments.

Missing Signatures on Unpostable Returns

  1. This subsection contains information on missing signatures and Forms W-2's.

IMF Returns Missing Signatures
  1. 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:

    1. "Substitute for Return Prepared by IRS" is noted

    2. "1040X signed" is noted

    3. "Dummy return" is noted

    4. Section 6020(b) or prompt assessment is noted or Form 4810 is attached.

    5. Return is "amended", "corrected", "revised", "tentative", or "superseding"

    6. Form 8879 is attached with a valid signature, and there is indication of rejected electronic filing or prior year.

    7. The return can be identified as coming from Exam, Collections or Accounts Management and "Process as Original " is noted on the return.

    8. An employee's IDRS number is present on the signature line.

    9. Taxpayer has signed an attached CP 59 or Letter 143C on the "sign here" line.

    10. CCC "3U" is already present on the return

    11. There is indication of a TRPRT print.

    12. Correspondence Imaging System (CIS) return from Accounts Management

    13. 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 CIS 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 arrowed their signature to the "sign here" area of the return.

  2. 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.

  3. If there is evidence of previous correspondence for a missing signature, URC 8 to Rejects to cancel the DLN.

  4. If there is no indication of previous correspondence, correspond with the taxpayer. Use Letter 12C and suspend the case 30 days.

  5. 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.

  6. If taxpayer's response directs a change in the Filing Status Code (FSC),

    1. Correct the return's FSC as indicated and attach reply to case document.

    2. Release using URC 8. Route to Rejects annotating "CORRECT FSC PER TAXPAYER REPLY" on CC UPRES and Routing Slip.

    3. Take necessary action to avoid a "repeat" Unpostable.

  7. If the signature is not provided by the taxpayer or response is not received within 30 days,

    1. Annotate "MISSING TAXPAYER SIGNATURE" on return, CC UPRES and Routing Slip.

    2. 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.

  8. Faxed signatures are acceptable for IMF returns if you are speaking to the taxpayer or authorized representative and the following steps are taken:

    1. Validate that you are speaking to the taxpayer or authorized representative.

    2. Advise the taxpayer that his/ her faxed signature will become a permanent part of the tax return.

    3. When the taxpayer sends back the faxed signature, send to Files to be attached to the taxpayer's tax return.

  9. 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 Unpostable to Rejects by URC 8.

Undeliverable Mail

  1. 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 3.13.122, IMF Entity Control Unpostables, 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.

  2. Research CC ENMOD for a pending or posted address change. If found, correct and re-mail the letter.

  3. Research undeliverable letters for operational errors, incomplete or incorrect name and erroneous or extraneous data. If found, correct and re-mail the letter.

  4. 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.

Private Mailboxes (PMBs)

  1. Private Mailbox (PMB) companies are being used as substitutes for the U.S. Post Office.

  2. 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: John Doe Company
    Mailbox Etc.
    1111 Anytown Road PMB 111
    Anytown, US 11111

Processable/Unprocessable Returns

  1. For purposes of computing interest on overpayments on returns and the 45 day interest-free period, a return is not treated as filed until it is filed in processable form. A return is in processable form for purposes of the rules for interest on overpayments if:

    1. the return is filed on a permitted form;

    2. the return contains the taxpayer's name, address, identification number, required signature; and

    3. 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.

  2. 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.

  3. A Received Date is required on returns that are:

    1. Amended

    2. Delinquent

    3. Prior Year

    4. Early Filed Decedent

    5. Short Year Tax Returns

    6. Fiscal Year Returns (IMF only)

    Note:

    Caution should be taken to determine when a return was filed or became processable since interest will be allowed from only one of the dates.

  4. Thoroughly research the available documentation and IDRS because a change to the received date may generate a notice to the taxpayer.

  5. Determine the received date in the following priority:

    1. IRS received date stamp

    2. U.S. Postal Service, Army Post Office (APO), U.S. Embassy or Consulate postmark date, or official postmark of a foreign country.

    3. Private Meter postmark

    4. Service Center Automated Mail Processing System (SCAMPS) digital dates

    5. Revenue officer signature date

    6. Signature Date (Current Year Returns)

    7. Julian Date minus 10 days in the DLN

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. 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) should be routed to the appropriate area to correct the Return's processing date. Do not forward to Files.

  7. Master File has the capability to maintain and display two dates. The first date will be the "Return Received Date" and the second the "Return Processable Date (RPD)" . The "Return received date" will be used to determine the statute dates while Return "Processable-Received Date" will be used to compute interest on overpayments.

Unpostable Correspondence Returns Requirements
  1. 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.

    1. IRS Date Stamp (date the reply was received)

    2. Postmark on reply envelope

    3. Current Date

  2. If a late reply (correspondence was received after return due date) is received:

    1. 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:

    2. URC 8 to request Rejects enter the CRD.

  3. 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.

Campus Addresses

  1. The following unique campus addresses and Zip Codes should 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
    IRSI s CINCINNATI, OH 45999
    IRS FRESNO, CA 93888
    IRS KANSAS CITY, MO 64999
    IRS OGDEN, UT 84201

Credit Transfers, Offsets and Refunds (Erroneous, Canceled or Undeliverable)

  1. This subsection contains information for Credit Transfers, Offsets and Refunds.

Offsets and Transfers

  1. Generally, payments will not offset to or from another tax module if both modules are settled, except the ESTIMATED TAX(ES) Credit offset.

  2. 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.

  3. 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—

    1. 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 NOREFP (Tuesdays only) to hold the money. Notify Accounts Management for a possible TC 760 reversal.

    2. 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.

    3. CC STAUP should be input to a module if it is in a balance due condition.

Offsets and Transfers MFT 35

  1. 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.

  2. Lien or Levy payments cannot be applied to MFT 35, these payments can be identified by the Designated Payment Code (DPC). There are several types of lien and levy payments:

    • DPC 005 (most common levy)

    • DPC 006 (seizure and sale)

    • DPC 007 (federal tax lien)

    • DPC 015 (payments received with Form 8519A, Taxpayer's Copy of Notice of Levy)

    • DPC 016 (electronic federal tax payment [EFTPS])

    • DPC 018 (primary TIN Federal Payment Levy Program [FPLP] anyone with a federal contract usually i.e. social security)

    • DPC 019 (secondary TIN Federal Payment Levy Program [FPLP] anyone with a federal contract usually i.e. social security)

    • DPC 020 (state income tax levy program – primary TIN)

    • DPC 021 (state income tax levy program – secondary TIN)

    • DPC 022 (Alaska permanent fund dividend [oil pipe line] – primary TIN)

    • DPC 023 (Alaska permanent fund dividend – secondary TIN)

    • DPC 030 (payment for municipal income tax levy)

    • DPC 032 (bulk electronic levy – from employer)

Credit Transfers; Transfer Vouchers Doc Codes 24, 34, 48 and 58; Form 8758; and Form 8765

  1. 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 are valid for a specific Doc Code.

  2. When transferring a payment to a settled module, use unpostable bypass indicator 0 or 1 to prevent an unpostable UPC198 UPC305.

  3. Transfer vouchers are identifiable by their Doc Codes; 24, 34, 48, and 58.

    1. 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 TC's are compatible: 170, 180, 200, 270, 280, 360, 472, 570, 610, 620, 640, 650, 660, 670, 680, 690, 700, 730, 790, 820, 824, 850, 890, and their respective reversal codes. Do Not Use a Doc Code 24 for transfers which can be input with Doc Code 34. Doc Code 24 may be input via IDRS (CC ADC 24, CC ADD 24 and CC DRT 24) or Form 2424, Account Adjustment Voucher via ISRP. Use Form 2424, as a dummy document when routing an unpostable Doc Code 24 credit transfer to Rejects. See Figure 3.12.179-7 for an example of Form 2424.

      Note:

      On all Doc Code 24 transfers, input a secondary TC 570 on the debit side. This eliminates unnecessary notices from generating.

      Note:

      On all Doc Code 24 credit transfers, when changing the TC or date of a credit (within the same tax module) and the debit TC is larger than the credit TC (e.g. debit TC 672-credit 660, debit TC 612-credit TC 610), input a posting delay code 1 on the credit side and cycle delay the TC 150 to post after the credit posts

    2. Doc Code 34 may be input only via IDRS (CC ADC 34 or CC ADD 34 to generate FRM34). Doc 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 on the CC FRM34. See Figure 3.12.179-8 for an example of FRM34.

      Note:

      Do not use a Doc Code 34 when transferring user fee payments.

    3. 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 270, 360, 410, 472, 510, 710, 720, 742, 760, 770, 800, 830, 841, and their respective reversal codes. Doc Code 48 may be input via IDRS with Form 3809 via ISRP. See Figure 3.12.179-9 for an example of DRT48.

    4. Doc Code 58: Doc Code 58 transfers accounts. The compatible TCs are 280, 360, 570, 660, 681, 690, 694, 700, 710, 730, 820, 824, 850, and their respective reversal codes. Doc Code 58 may be input via IDRS with Form 3809 via ISRP. Use Form 3809 as a dummy document when routing unpostable Doc Code 48 and 58 credit transfers to Rejects. See Figure 3.12.179-10 for an example of Form 3809.

  4. Form 8758, Excess Collections File Addition Used to transfer non-revenue receipts to Excess Collections. See Figure 3.12.179-11. For more information on the preparation and use of Form 8758 see IRM 3.17.222.2.1.1, Preparation of Form 8758.

  5. 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 3.17.220.2.11, Applying Amounts From the XSF. Also see IRM Figure 3.12.179-16.

  6. See IRM 3.17.220, Excess Collections File, for additional information on the preparation and use of these forms.

    Figure 3.12.179-7

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    Figure 3.12.179-8

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    Figure 3.12.179-9

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    Figure 3.12.179-10

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    Figure 3.12.179-11

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Erroneous Refunds

  1. During their normal work, Unpostable examiners may detect erroneous refunds. Erroneous refunds are most likely to occur with the following IMF UPC's:

    • UPC 168

    • UPC 175

    • UPC 189

    • UPC 194

    • UPC 196

  2. 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.

  3. 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).

    1. 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.

    2. A refund hold will be applied when the account meets criteria to issue CP 12, 16, 21, or 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.

  4. 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, 16, 21, 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.
    1. Correct the unpostable to debit the module where the credit posted.

    2. Notify the originator that the transfer was reversed and explain why.

  5. Ensure the transaction is being directed to the correct Master File, MFT, and Taxpayer.

    1. If the transaction should have posted to a different Master File, release using URC 8 attach all research and route to Rejects.

  6. If the credit part of the transfer has posted and refunded:

    1. Reverse the credit using URC 6 or 8.

    2. Notify the originator noting "Erroneous Refund."

Canceled or Undeliverable Refund (TC 841/740)

  1. The Unpostable function will attempt to correct all unposted TC 740/841 prior to sending to Refund Inquiry.

  2. If unable to resolve, route to the Refund Inquiry function for assistance (see IRM 21.4.6, Refund Offset):

    1. Forward a print of CC UPRES to Refund Inquiry.

    2. Place the case in "suspense" status and enter remarks explaining why the case is in suspense.

    3. Add "History" item on IDRS.

    4. If the Refund Inquiry function is unable to identify where the refund should be posted, the credit should be transferred to Account 4970, Unapplied Refund Reversal, using Form 3809 (for Doc Codes 48 and 58) or Form 3245 (for Doc Code 45).

  3. The Refund Inquiry function will research and enter the correct information on UPCAS Z.

  4. The Unpostable function will close the case within five work days after receiving the correct information.

  5. If the Unpostable TC 740/841 is a money discrepancy, (see IRM 3.17.79, Accounting Refund Transactions).

    1. Forward a print of CC UPRES and a transcript of the module to the Accounting function.

    2. If Doc Code 45, close with URC 1. If Doc Code 48, close with URC 8.

    3. Add a "History" item to IDRS.

Excess Collections, Dishonored Checks and Unidentified Remittances

  1. 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.

  2. This involves various UPCs such as 168, 189, and 194 involving the correction of credit modules.

  3. Complete all research on the case.

    1. If you can determine the corrective action (i.e., correct transaction code, correct date, etc.), correct the item(s) and close with URC 6. 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 should be forwarded on a weekly basis.

    2. If the credit amount is INCORRECT (money amount discrepancy) or UNAVAILABLE for transfer, URC 8 to Rejects as usual.

Category Code L7 (Credit Transfers and Bad Checks)

  1. Unpostables receives unposted credit transfers as workable inventory and must input credit transfers to correct an unpostable transaction.

  2. Taxpayer credits (transactions) can post:

    1. To the wrong SSN.

    2. To the wrong MFT.

    3. To the wrong tax period.

    4. With the wrong transaction date.

    5. To the wrong name control.

    6. To the wrong transaction code.

    7. With the wrong money amount.

    8. To the wrong Master File (i.e., BMF, IRAF)

      Note:

      Form 4251 can be used as a closing tool. Check off all eight factors above before closing L7 cases.

  3. Credit transfers are input to move credits to the correct tax account module. When they are incorrectly transferred they will unpost in Category Code L-7.

  4. Unpostables in the L-7 category are considered high priority work because they can cause erroneous credits and refunds.

  5. Whether correcting an unpostable credit transfer (Category L-7) or inputting a transfer in the course of correcting an unpostable transaction, follow the accounting equation (debits must equal credits).

  6. Erroneous credits, which sometimes result in erroneous refunds, occur when the debit side of a transfer is unpostable and the credit side posts.

  7. 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.

  8. When reversing a credit transfer, the transaction code and date of the unpostable transaction must match the posted side or additional unpostables will be created.

  9. Document Codes 24, 34, 45, 48, 58, and 87 unpost in the GUF L-7 category.

  10. The debit and credit sides of Doc Codes 24, 48, and 58 carry a separate Document Locator Number (DLN) and a document is generated for both. In addition, the debit and the credit post separately.

  11. It is possible for the debit to unpost and the credit to post creating an erroneous credit and possible erroneous refund.

  12. The debit and credit are separate transactions (except on Doc Code 34). Always check both sides.

    1. 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 URCs. If both sides cannot be corrected, release both sides using URC 6 or URC 8 both sides to “wash” credit transfer and notify originator.

    2. Ensure that the credit will not release an erroneous refund.

  13. Document Code 24 - When a secondary transaction code (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.

  14. Document Code 34 - Transfers credits between modules within a Master File.

    1. 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.

    2. Any TC 6XX (TC 610, 640,670, 660) compatible with Doc Code 24 should be transferred with Doc Code 34 when possible.

    3. Input Doc Code 34 via IDRS using CC ADD34/ADC34/FRM34.

    4. Both the debit and the credit side of the transfer carry the same DLN and only one document generates.

    5. The debit must post in order for the credit to post.

  15. Advantages to using the Doc Code 34 format include the following:

    1. It enables Tax Examiners to input up to four transactions

    2. An Electronic Deposit Indicator (EDI) will generate when needed.

    3. Erroneous refunds are seldom associated with Doc Code 34 since the credit does not post until one week after the debit has posted.

    4. If the debit unposted because the transaction date or tax period is incorrect, the unpostable can be resolved using URC 6.

    5. If the unpostable debit cannot post, or is a duplicate of a prior transfer, the unpostable can be resolved using URC 2 to originator.

  16. Document Code 48 - transfers the following actions:

    1. an overpayment credit elect,

    2. a refund repayment,

    3. a substantiated credit allowance, or

    4. 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.

  17. Document Code 58 - Transfers special accounts. The compatible transaction codes are listed below:

    • 280

    • 360

    • 570

    • 660, 681, 690

    • 700, 710, 720, 730

    • 820, 824, 850

    Note:

    The respective reversal codes are also compatible.

  18. Document Code 87 - Reverses a payment submitted by check that the bank did not honor.

    Example:

    A posted credit TC 660 is reversed by a TC 661 indicating a dishonored check.

Installment Agreement (IA) User Fees

  1. IA User Fees are systemically transferred from the tax module (MFT 30) to the User Fee Module (MFT 55/13). The transfer consists of a debit TC 672 and a credit TC 694 with secondary TC 360.

    DPC User Fee Type Amount
    47 Reduced origination fee $43.00
    48 Reduced Direct Debit Installment Agreement (DDIA) origination fee $43.00
    49 New DDIA origination fee $52.00
    50 New agreement origination fee $120.00
    51 Reinstated agreement fee $50.00
  2. 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.

  3. User Fee reversals - TC 672 may be unposting because of a dishonored check (TC 671) or an automated attempt to transfer a duplicate user fee.

    1. If TC 672 is unposting on MFT 30 and there is no unreversed TC 670 with matching date, then check XREF MFT 55 for TC 694 with matching date and amount.

    2. If match found, then URC 8 to Rejects to change the TC 672 to TC 695, MFT 55, appropriate tax period (20XX01) and add the DPC.

    3. Any matching TC 360 on MFT 55 must also be reversed. Request Rejects enter TC 361 to post in same cycle as the TC 695.

  4. If TC 695 is unposting and no matching TC 361, URC 8 to Rejects. Request Rejects enter the TC 695 and TC 361 to both post in the same cycle.

    Note:

    TC 361 may be entered by Unpostables as long as it is coordinated to post with the TC 695.

Category Codes Y1 and Y2 (ISRP and Payments other than Doc Codes 24, 34, 45, 48, 58, and 87)

  1. 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.

    Note:

    If there is evidence of ID theft, URC 6 and add CCC 3. (see IRM 3.12.179.93.2 (3)for guidelines)

Category Y1 Criteria:

  1. IMF TC 150 transactions have an RPS indicator of "S" The most common unpostable code is 140, but Category Y1 includes other codes where the unpostable condition is unrelated to the remittance.

    1. When working these cases, research thoroughly to locate the TC 610 payment.

    2. If the TC 610 is found, ensure that it posts correctly with the return.

  2. IMF TC 150 transactions without an RPS indicator of "S" , where the module contains an unreversed RPS TC 610 with Doc Code 19, 70, or 76. unpostable code is 140, reason code 2.

  3. IMF current-year TC 610 transactions (payment with return) that are not Doc Codes 24, 34, 45, 48, 58, or 87. unpostable code is 151.

If TC 150 and TC 610 are Unpostable
  1. Associate both cases and research for a different entity.

    1. When the correct entity is determined: If the entity is established, post the transaction.

    2. When the correct entity is determined: If the entity is not established, take the necessary action to establish or update the entity.

    3. 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. Do not post a TC 610 to a module that already has a TC 610 posted.

If TC 150 is Unpostable with a Posted TC 610
  1. 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 TC 670's.

    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)

  2. If the TC 610 is not posted to the correct entity and the correct entity is not established,

    1. Establish the entity.

    2. After the entity has been established, transfer the posted TC 610 to the correct entity using a posting delay code, if necessary.

    3. Release the TC 150 to post after the TC 610. Cycle delay as needed.

  3. If the TC 610 is not posted to the correct entity and the correct entity is established,

    1. Transfer the TC 610 to the correct entity.

    2. Release the TC 150 to post after the TC 610. Cycle delay as needed.

If TC 610 is Neither Posted nor Unpostable
  1. Refer toIRM 3.12.179.37 to find missing TC 610 payments.

    Note:

    Thoroughly research to locate and post the associated TC 610, prior to posting the TC 150.

If TC 610 is Unpostable
  1. When the TC 610 is unpostable, use all appropriate research to find the TC 150.

    1. 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. Do not post a TC 610 to a module that already has a TC 610 posted.

    2. If not found, resolve the TC 610 per the specific unpostable code instructions.

    3. If the TC 150 has been shelved (IMF ONLY), ensure proper posting of both the TC 610 and the TC 150.

Unpostable Category Code Y2

  1. Category Y2 consists of prior list year RPS TC 610 and/or TC 150 transactions, or

  2. RPS TC 610 and/or TC 150 transactions with an unpostable classification code of "Corrected" or "Reclassified" (Repeats).

"Looping" Conditions
  1. If the Unpostable is UPC 140, establish or update the account prior to closing the unpostable.

Taxpayer Delinquent Investigation (TDI) and Notice Delay Information

  1. This subsection contains information for TDI and Notice Delay.

Erroneous TDI's - IMF and IRAF (TC 599)

  1. Erroneous TDI's (Form TDI 14) can be generated when

    1. A TDI satisfying transaction (TC 150, 474, 590, 591, 593, 594, 595, 596, 597, 598, or RPS 610) is unpostable and the transition is nullified or not posted to Master File within 45 days; or

    2. 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).

  2. 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 018 (for all others).

  3. 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.

  4. 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.

    1. Use Closing Code "017" if the return is being processed BEFORE the Program Completion Date (PCD) "approximately mid-May" of the current processing year.

    2. Use Closing Code "018" if the return is being processed AFTER the PCD.

  5. All Unpostables - initiated TC 59X’s should be input through IDRS.

    1. Use CC FRM49

    2. Use CC TDINQ to research any unpostable TC 59X.

  6. Do not change posted entity data based solely on the information found on the unpostable TC 59X.

CC STAUP and TC 470 Notice Delay

  1. CC STAUP and TC 470 with no closing code Notice Delay —generally it is not necessary to delay IDRS notice issuance on unpostable modules because:

    1. Notice issuance does not start until the return (TC 150) posts; therefore it is not necessary to input STAUP or TC 470; and

    2. All IDRS notice issuance is automatically suspended when an unpostable record (other than TC 150) is shown on IDRS for the same module.

      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.

Delay IDRS Notice Output
  1. If it is necessary to input CC STAUP or TC 470 to delay IDRS notice output, complete the following:

    1. Input 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 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 SCCB.

    2. Input 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 STAUP is not already on the correct module, or a STAUP notice freeze is about to expire.

Payments Only
  1. Payments Only—Review CC TXMOD, check for a prior CC STAUP or TC 470, a posted TC 150 and a balance due.

    1. If a TC 150 is posted and is in balance due status but no STAUP or TC 470 is present, input STAUP (not to exceed 8 cycles) to delay notice issuance until the unpostable payment can be corrected and posted.

    2. If unpostable module is not on IDRS ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or in TDA status (22, 53, 60, or 72), STAUP cannot be input. Instead input TC 470 to delay notice issuance; or use CC ACTON to establish the module on IDRS and then input 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 SCCB.

Inputting CC STAUP or TC 470
  1. When inputting CC STAUP or TC 470, the number of cycles the IDRS notice is delayed should be kept 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.

    1. 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.

    2. TC 470 with no closing code suspends IDRS notices and/or TDA's on a module for up to 15 cycles. TC 470 may be input to tax modules in IDRS status 19 (if Return Due Date [RDD] is reached), 20, 21, 56, and 58.

    3. See the TC 470 Closing Code Chart in Document 6209, 11.8(7), 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 should not be used to delay Master File first notices because when the return posts this notice is issued.

Transferring Out Cases
  1. Cases being transferred out of Unpostables inventory must have at least four weeks remaining on the notice delay transaction. If not, input a new STAUP or TC 470. Indicate on the routing slip that a new STAUP or TC 470 was input and the number of cycles the notice was delayed.

TC 470 or CC STAUP Already on Module
  1. 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 STAUP or TC 470.

Posting Transactions Input Timing

  1. This subsection contains information for Posting, Resequencing and Cycling-In Transactions.

General Information

  1. 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.

Background
  1. The posting sequence for transactions on all master files is generally from lowest numbered Transaction Code (TC) to the highest numbered TC.

  2. 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.

  3. Computer analysis for the issuance of notices, Taxpayer Delinquent Accounts (TDA's) is made after all transactions are posted.

  4. 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.

Master File Resequencing
  1. Resequencing can delay posting from one to eleven weeks (depending on Master File).

    1. 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.

    2. 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.

    3. Certain transactions such as merging, account number changes, and credit offsets require account resequencing at the Master File.

    4. Form 706 documents with a valid SSN will resequence for 3 cycles.

    5. Early filed returns with remittances will resequence until the RDD.

    6. Balance due e-file returns now post BUT are kept unsettled until cycle 20 or until the balance due is paid

Transaction Posting Time
  1. Transaction posting time depends on the input method as follows—

    1. Corrected unpostable transactions (URC—A, 0, 5, or 6) will be transmitted to Master File in the next cycle.

    2. 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).

    3. Transactions input through ISRP are on a regular or expedite cycle.

    4. Functional areas causing unpostables through errors should be alerted so corrective measures can be taken. Improper cycling-in delays posting and consequently delays refunds and billing.

    5. Unpostable cases closed with URC 8 will not appear on the Reject Register until after the next GUF weekly update.

CADE2 Daily Transaction Posting
  1. Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL command codes the second day after campus input. Transactions will be viewable on IDRS command codes the third day after campus input.

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

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

    Note:

    For items 2 and 3, transactions will be viewable using 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.

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

  5. 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:

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

    Note:

    BMF transaction posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle.

Rules for Cycling
  1. 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.

  2. Cycle the transaction if—

    1. The prerequisite transaction has a higher transaction code or.

    2. 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.

    3. 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.

    4. Cycling should 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.

    5. 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.

  3. Do not cycle delay transactions if—

    1. Posting sequence isn't relevant

    2. Prerequisite transaction will post first anyway.

IDRS Programs with Posting Delay Codes

  1. Tax examiners have the ability to cycle delay transactions input via IDRS using a Posting Delay Code (PDC).

  2. The following IDRS command codes have the posting delay capability:

    1. DP Adjustment CC ADJ54 (Doc Code 54) and AMCLSE (Doc Code 47)

    2. Entity Change CCs INCHG, BNCHG (except EPMF), and EOCHG (Doc Codes 50, 53, 63, 80, and 81)

Pre-journalized Credit Transfers
  1. Pre-journalized Credit Transfer CCs DRT24 and DRT48 (Doc Codes 24 and 48)

    1. The posting delay code can be specified for both the debit and the credit side.

    2. The posting delay code should be used for situations where the debit and credit must have different posting cycles; or delaying the debit to cycle the credit is inappropriate.

Dual Debit/Credit Transfers
  1. Dual Debit/Credit Transfer CC FRM34 (Doc Code 34);

    1. The posting delay code is entered only for the debit transaction.

    2. The credit transaction is not created until the debit posts to the Master File; hence, a posting delay code is not necessary.

General Instructions for Posting Delay Codes
  1. Tax examiners may have to input a posting delay code with transactions to be cycled.

    1. Transactions can be delayed from one (1) cycle up to a maximum of six (6) cycles.

    2. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed.

  2. 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.

  3. 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.

Trace ID Number

  1. 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.

  2. 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.

  3. 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 Remittance Transaction Resource System (RTR) to find the Trace ID. Once the Trace ID is identified, it must be transcribed onto the payment document.

Scheme Development

  1. Effective October 1, 2010, the Integrity & Verification Operation (IVO) will have responsibility for working cases that previously fell under Fraud Detection criteria. The Fraud Detection Centers have been renamed Scheme Development Centers (SDCs).

Scheme Development, Statute, and Bankruptcy Issues

  1. If an assigned record is determined to have Scheme Development, Statute or Bankruptcy issues, the case should be processed in accordance with the following categories:

    1. Scheme Development: A1 or A2.

    2. Statute: C1, C2, or C3.

    3. Bankruptcy: Z1.

  2. 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 should not repeat as a Statute unpostable.

Instructions for Creating Name lines and Assessing Non-Return Civil Penalties

  1. 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.

  2. All Non-Return Related Civil Penalties assess on IMF should 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.

  3. To establish a separate penalty name line, use an IMF entity change (CC INCHG to generate a TC 013) with the special civil penalty name line input procedures. When using these 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, should 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.

IMF Data Master One (DM–1) Valid/Invalid Segments

  1. This subsection contains information for DM–1, Valid/Invalid Segments.

DM–1 Validation Processing

  1. The Data Master File (DM–1) is a data base of name controls and TIN’s 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).

  2. The DM–1 receives weekly updates from all three sources.

  3. 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.

  4. If an exact match cannot be found, IMF completes a proximal match on the taxpayer's name control and TIN.

    1. 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 NC(s) found on DM-1. OR Any two adjacent positions when interchanged, are equal to the same two relative positions of the NC(s) 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

    2. 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.

  5. The IRS also receives weekly tapes from the Social Security Administration that contain all name controls and TINs assigned or updated for a one week period. These are designated as 'NEW SSA NC' 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.

    1. The account will be considered valid for processing purposes.

    2. The account will display the literal NEW SSA NC under CC INOLE.

    3. This literal prevents entity notices from generating.

    4. This literal allows refunds to generate to the taxpayers.

  6. 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."

    1. If an account is already on the invalid segment with identical information, the transaction will post.

    2. If an account is already on the invalid segment with a different name control, the transaction will unpost for name control mismatch.

    3. If there is no account present on the invalid segment, the transaction will unpost.

Match on Accretion File
  1. If a match is found on the Accretion file, the transaction is given an Accretion File Indicator that will:

    1. Prevent Entity notices from generating

    2. 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.

No Match on Accretion File
  1. If no match is obtained, the transaction is directed to the invalid segment of the Master File.

    1. If an account is already on the invalid segment with identical information, the transaction will post.

    2. If an account is already on the invalid segment with a different name control, the transaction will unpost for name control mismatch.

    3. If there is no account present on the invalid segment, the transaction will unpost if it is not an account-establishing transaction.

ECC-MTB Quarterly Merge
  1. ECC-MTB performs a quarterly merge of all accretion tapes into the DM–1. The following dates are approximations:

    1. January 15

    2. April 15

    3. July 15

    4. October 15

  2. The account will reside on the invalid side of Master File until the quarterly DM-1 merge is accomplished.

  3. The accounts with an accretion file indicator are then merged to the valid segment of the Master File.

  4. All transactions remaining on the invalid segment are compared to the new DM-1 tape.

    1. If a match is obtained, the account is resequenced to the valid segment.

    2. If no match is obtained, the account is returned to its original slot on the invalid segment. See Figures 3.12.179-12, Long Entity, and 3.12.179-13, 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 her name to Susan Redwood. She updates her name with SSA to reflect her new last name. The DM-1 will carry both names for the SSN.

    Figure 3.12.179-12

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    Figure 3.12.179-13

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    Please click here for the text description of the image.

Valid and Invalid Segment of the IMF for SSNs

  1. The Master File is structured in two segments—valid and invalid for taxpayers who file using SSNs only.

  2. 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

  3. 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.

  4. The most common reasons for an invalid account number are:

    1. The taxpayer did not properly update his/her name with SSA.

    2. Transcription errors made by IRS.

    3. The taxpayer entered an incorrect SSN.

  5. Master File is segmented according to SSN validity.

    1. Valid numbers will be in SSN sequence followed by invalid numbers in SSN sequence.

    2. 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.

    3. 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.

  6. 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.

  7. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, for information on the issuance of Individual Taxpayer Identification Numbers (ITINs).

  8. 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:

    1. Type of SSN Record on File

    2. The Month, Day, and Year the application or correction was recorded on the SSA File

    3. The Disability Status Indicator

    4. The Name on the SSN card to be used in work/business

    5. The Name on the most recently assigned SSN card, Name at Birth or any other name used, prioritized in that order

    6. Any additional Names Used

    7. Citizenship

    8. Sex

    9. Date of Birth

    10. Place of Birth

    11. Mother's Maiden Name

    12. Father's Name

Social Security Numbers (SSNs) Out of Valid Range

  1. GUF has implemented validity checks to prevent tax return SSNs out of the range of numbers issued by SSA from attempting to post to the Master File.

    Exception:

    A secondary SSN can be 000–00–0001 and greater.

  2. 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" .

  3. When the primary SSN 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 8 (See IRM 3.12.179.18.3). If the return was processed as "LONG ENTITY," TC 000 is not necessary.

  4. Entity Control will send a letter to the taxpayer notifying him/her of the assignment of a temporary IRSN. They will explain to the taxpayer that the number shown on his/her 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.

  5. Under no circumstances should 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.

Secondary SSN's
  1. When a Secondary SSN (S-SSN) is out of the valid range, perform all in-house research. If a valid SSN, invalid SSN, or IRSN is found, correct the secondary SSN using URC 6.

Form W-7 Attached, ITIN Procedures (AUSPC Only)
  1. Tax returns received with a Form W-7 attached require special handling regardless of the Unpostable condition.

  2. 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:

    1. The Primary, Secondary, and/or Dependent(s) TIN is blank.

    2. The Primary, Secondary, or Dependent(s)' TIN edited in red ink is invalid.

    3. There is no indication that the return was worked by the ITIN unit (red ITIN number, ITIN rejected stamp, or no W-7 notated).

  3. 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:

    1. Correct any coding or transcription errors pertaining to the name control or TIN.

    2. Research the ITIN RTS and CC NAMEI/NAMES for the correct ITIN.

    3. If a valid TIN is not found, suspend the document and forward the return to Entity for an IRSN.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. If the Primary TIN is altered (whited out) by ITIN or written illegibly, research using ITIN RTS and CC NAMEI/NAMES for a valid number. If a valid number is not found, suspend the document and forward the return to Entity for an IRSN.

Entity Changes (Name and Address)

  1. Any errors observed in the taxpayer's entity information indicated from a return (TC 150) or taxpayer correspondence should be corrected.

  2. 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 011/013/040/041).

Entity Codes (ECs) and Filing Status Codes

  1. 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

  2. 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.
  3. Filing Status Codes—Identifies the taxpayer's marital and family situation on Forms 1040/1040A/1040EZ. It is an important factor in determining whether the return is required to be filed, the amount of standard deduction, and the correct tax.

  4. 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)

IMF Entity Resolution Procedures

  1. Establishing an account

    1. EC 1 - Release the case after correcting any other unpostable conditions. A long entity record entered in ISRP establishes an account.

    2. EC 2, 4 or 5 - Input TC 000 to establish the account and release in the same same cycle the TC 000 is input.

    3. EC 3 - If TC 150 or 430, add the name line with URC 6. If other than TC 150 or 430, input TC 000 and release the case in the same cycle.

  2. Correcting name on Unpostable record

    1. EC 1, 4, or 5 (TC 140, 150, or 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)

    2. EC 2 or 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.

  3. Correcting name on IMF residing on VALID segment:

    1. If taxpayer on valid side has changed his 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.

    2. 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.

    3. If TC 150 or 430, add name line (if EC 2 or 3) and release using URC 5 (UPCs 152, 153, 156 or 157).

    4. If other than TC 150 or 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.

  4. If the transaction is intended for a BMF account, close with URC 8 with instructions to renumber the document. Exception: UPCs 198 and 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.

    1. 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.

    2. If the transaction is a payment, other than UPC 198 or 305, prepare a "dummy doc", noting the necessary corrections. Notate the Trace ID on the "dummy doc".

    .

  5. Correcting the SSN on Unpostable record.

    1. Before changing the taxpayer's SSN research to verify the "new" number.

    2. If only the primary SSN 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 IRAs, 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.

    3. If primary SSN and secondary SSN are reversed or both are incorrect, check for any SE Schedule(s) or Form 5329. If you determine the secondary SSN is in error, ensure all necessary corrections are made to the account.

    4. For any return sent to Rejects with URC 8 (except if cancelling DLN) input TC 599 AC 017 or 018 as applicable using the TIN, name control, MFT and tax period of the module where the return should post.:

Correcting TINs when Schedule SE or Form 5329 is present
  1. If any SE Schedule(s) or Form 5329 are present (may be dummied in by ERS, check TRDBV) and the SSN for the primary is incorrect on the return, and/or incorrectly transcribed by the IRS,

    1. perfect the document submitted by the taxpayer.

    2. Close with URC 8 with instructions to correct the TIN on the entity record and Schedule SE and/or Form 5329.

  2. If the Schedule SE or Form 5329 is for the secondary taxpayer:

    1. If the TIN on the Schedule SE or Form 5329 is correct, close with URC 6 to correct primary TIN. Perfect the document.

    2. 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.

SE Schedule(s) or Form(s) 5329 are not present.
  1. If no SE Schedule(s) or Form(s) 5329 are present,

    1. perfect the document submitted by the taxpayer.,

    2. correct SSN using URC 6.

First Name Lines
  1. First Name Lines (NLs):

    1. First name lines may be changed using URC 6 if the unpostable record contains EC 1, 4 or 5, or the FSC change is NOT from single to joint or vice versa.

    2. If the IMF name line is correct, enter this name line data for the unpostable record.

    3. 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, Individual Master File (IMF) Account Numbers, for name line validity criteria.

    4. 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.

    5. 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.

    6. Maximum length of name line is 35 characters. When space allows, all available information, including middle initial(s), should be entered.

    7. A name line can be added to IMF if the unpostable transaction is a TC 150 or 430 with EC 2 or 3 and the UPC is 151, 157, 166, or 188, enter the name line with URC 6.

    8. IMF Account incorrect—If it is determined that the name on the IMF account is incorrect and the unpostable code is UPC 152, 153, 156 or 157 Enter the name line with URC 6.

    9. For other UPCs, input TC 013 for correction if on same segment of IMF.

    10. 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.

  2. 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 (CC) 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 National Account Profile (NAP) for verification of TIN/name control and primary name combinations.
    CC NAMES Is a nationwide search will be performed to match the data entered from the information in the National Account Index (NAI), and return the SSNs of possible matches.
Editing IMF Name Lines
  1. If the primary and/or secondary name(s) exceed 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:

    As soon as a rule shortens the name line to fulfill the 35 character space constraint, discontinue following the remaining rules.

    1. Use initials only for middle or second name(s).

    2. Delete middle initial of secondary taxpayer.

    3. Delete middle initial of primary taxpayer.

    4. Use initials only for secondary taxpayer’s first name.

    5. Use initials only for primary taxpayer’s first name.

    6. Use initials only for primary and secondary taxpayers first name(s). If their last name(s) total characters exceed the 35 characters/spaces limit, further reduction of the name line is needed.

      Note:

      Do not remove any of the first four characters of the secondary taxpayer’s surname.

    7. Abbreviate the secondary taxpayer surname. Abbreviate the 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.

    8. If further reduction of the name line is needed, abbreviate the primary taxpayer surname.

    9. 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).
      Example: Sorrentino becomes Sorrentin or Sorrntn (if necessary)

      Note:

      Do not remove any of the first four characters of the primary taxpayer’s surname.

      Note:

      Note: Do not intentionally shorten taxpayer’s names if their name(s) fit within the 35 character constraints.

  2. If it is necessary to further reduce the number of characters to fit the name line than shown in (2) above, improvise with the name line abbreviations.

  3. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, for additional instructions to correctly "shorten" the taxpayer’s name(s).

  4. Instructions on how to format name line entries can be found in IRM 3.24.37.6.14 Name Line Entries.

Establishing an Account (TC 000)

  1. TC 000 is used to establish a taxpayer's account on the applicable Master File.

  2. The following information is necessary to establish the taxpayer using the CC INCHG screen:

    1. Name Control

    2. Primary Taxpayer Name

    3. Spouse's Name (if taxpayer is filing Married Filing Jointly)

    4. Entire address

    5. Year Digits

    6. Filing Status Code (FSC) )

    7. Spouse's SSN, if available.

    8. Remarks

    Note:

    DO NOT use the second line as a continuation of the name line. CC INCHG's 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.

  3. Do not attempt to input a TC 000 for an ITIN or an IRSN, as this creates repeat or additional unpostables.

IMF Name Changes (TC 013)

  1. 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.

  2. If joint filers require a notice, two notices are issued (one to the primary taxpayer and another to the secondary taxpayer).

  3. Although Form 1040 consists of two lines for entering joint names, Master File is limited to ONLY one line for the "Primary Name Line" .

  4. 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), should be entered.

    Note:

    DO NOT use the second line as a continuation of the name line. CC INCHG's 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.

  5. Examples of properly input name changes are shown below. Bold print indicates the primary name control.

    Tax Return Input format for joint filers
    John Doe
    Mary Doe
    JOHN & MARY]DOE
    John Doe
    Mary Smith
    JOHN]DOE]& MARY SMITH
    John Doe
    Mary Smith-Doe
    JOHN]DOE]& MARY SMITH-DOE
    John D Doe
    Mary Ann Smith-Doe
    JOHN D]DOE]& MARY ANN SMITH-DOE
    John D Doe III
    MaryAnn L Smith
    JOHN D]DOE]III & MARYANN L SMITH
  6. The above information CORRECTLY entered will display on CC ENMOD and generate two separate notices:

    1. JOHN & MARY DOE (JOHN DOE & MARY DOE)

    2. JOHN DOE & MARY SMITH

    3. JOHN DOE & MARY SMITH-DOE

    4. JOHN D. DOE & MARY ANN SMITH-DOE

    5. JOHN D. DOE III & MARYANN L SMITH

    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.
    No blank spaces should be typed 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.
  7. If the primary and secondary names exceed 35 characters/spaces, see IRM 3.13.5, Individual Master File (IMF) Account Numbers, or Document 7071, Name Control Job Aid for Individual Master File Taxpayers, for additional information.

IMF Name Changes TC 040 and TC 041 Resolution when SSN(s) Address Invalid Segment of Master File

  1. 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.

  2. 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.

  3. 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 ITINs to the valid segment before the DM-1 quarterly merge.

  4. TC 040 and TC 041 do not go through DM-1 validation processes. These TCs should 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.

  5. 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 MFTRA U to determine the most recent and all the SSA name controls reported by the taxpayer.

  6. 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 3.12.179.17.7for additional information on Name Changes.

  7. When inputting TC 041, for the YEAR-NM-LINE> field in CC INCHG, use a later year where nothing is posted.

  8. If the account is established on the valid segment with an invalid name control, input TC 040 to resequence the account. See IRM 3.12.179.9URC 0 and cycle delay as needed.

  9. 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. .

Research for better SSN(s) or name control(s)
  1. 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 his/her 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 his/her 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 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 his/her name AND updated his/her 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 removed.
    I. Complete name is available but address is not found Check the attached W-2s. 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.

IMF Automated Establishment of Taxpayers

  1. 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 Secondary SSN (S-SSN) is invalid or not available; DECD is present in the Secondary Name Line; Primary SSN is the same as the S-SSN; or Spouse name in the FSC 2 or 7 name line is missing.

  2. 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, 01X, or 971 with Action Code (AC) 050 (to change the BOD code).

  3. Unpostables 151, 152, 153, or 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.

  4. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, for additional information.

Decedent Returns

  1. The sensitive nature of these returns requires special procedures to ensure that the proper person receives the refund check when there is an overpayment.

  2. 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.

  3. Research the primary and secondary TINs, using CC INOLES, to determine the date of death.

  4. If the taxpayer was deceased prior to the beginning of the tax period of the return, URC 8 to have Rejects renumber the return. Include a copy of the first page of Form 1041with the Entity section filled in.

  5. If the taxpayer died during or after the tax period of the return follow the procedures below.

  6. Decedent returns must have a Date of Death (DOD).If there is no Form 1310 correspond with a 12C letter and suspend the case.("UPCASSC" ).

    Note:

    Form 1310 is not required for the surviving spouse when the Filing Status is 2.

    1. If the reply to the 12C letter includes the requested information, input CCC F to indicate a deceased taxpayer, and close the case accordingly. Cycle delay the case as appropriate. Make sure "DECD" is entered in taxpayer's entity. Attach 12C letter 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<DOE<DECD
      Single Name with suffix JOHN<DOE<JR DECD
      Joint Name Line, Same Last Name, Primary Deceased JOHN DECD & MARY<DOE
      Joint Name Line, Different Last Name, Primary Deceased JOHN<DOE< DECD & MARY SMITH
      Joint Name Line, Same Last Name, Secondary Deceased JOHN & MARY DECD<DOE
      Joint Name Line, Different Last Name, Both Deceased JOHN<DOE<DECD & MARY SMITH DECD
      Joint Name Line, Same Last Name, Both Deceased JOHN DECD & MARY DECD<DOE
    2. 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" should be input. Enter "No Reply from Letter" or "Incomplete Information Received Letter" in "Remarks" . Attach a copy of 12C letter to return.

    3. 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),for Balance Due returns close with URC 6 adding CCC "U" (line 7 of CC UPRES screen in the CC field).

  7. 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 10.5.3.2.13 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 3/15/2012, a return for TY 2012 will post but a return for 2013 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 1-800-908-4490 is on this notice. Refer to IRM 21.6.6.3.22.3, CP 01H Decedent Account Responses.

Joint Returns

  1. 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

    1. There is a dependent child, URC 8 to change the filing status to 4.

    2. There are no dependent children, URC 8 to change the filing status to 1.

  2. If the return has a filing status other than 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 2.

  3. If the return has filing status 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.

Other than Joint Returns

  1. "DECD" must be entered after the taxpayer's last name (after any existing suffix).

  2. 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 ..." .

  3. Include the suffix for any name indicating a court-appointed personal representative, such as: Administrator, Executor, Administrative Exec., Trustee, etc.

  4. The second name line should not include any suffixes such as "surviving spouse" , "mother" , "father " , "daughter" , "son " , etc.

  5. For more specific procedures, refer to IRM 3.11.3, Individual Income Tax Returns, and IRM 3.12.3, Individual Income Tax Returns.

Individual Retirement Account (IRA) MFT 29

  1. 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.

    Note:

    Effective January 1, 2005, the Individual Retirement Account File (IRAF) Master File was merged into the Individual Master File (IMF). All unpostable conditions related to IRAs (Form 5329) will unpost as an IMF unpostable, but will remain as MFT 29.

Source and Sequence of IRA Accounts

  1. IRA MFT 29 accounts will be established when Form 5329 is received with Form 1040.

  2. 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.

  3. IRA Filing History Codes

    1. 0 = No IRA

    2. 1 = Primary spouse has IRA

    3. 2 = Secondary spouse has IRA

    4. 3 = Both have IRA

    5. 4 = IRA notice issued

    6. 5 = IRA notice issued to primary

    7. 6 = IRA notice issued to secondary

    8. 7 = IRA notice issued to both

Processing Form 5329 to create a MFT 29 account

  1. 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.

  2. 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.

Electronic Federal Tax Payment System (EFTPS) and Credit Card and Electronic Funds Withdrawal Payments

  1. This subsection contains procedures for resolving EFTPS Credit Card and Electronic Funds Withdrawal (EFW) Payments.

  2. Identify the EFTPS payment(s) by researching IDRS CC IMFOLT.

    1. Credit card payments will contain "6" in the 4th position of the EFT-Trace Number field.

    2. Electronic Funds Withdrawal (EFW) payments will contain "0" in the 4th position of the EFT-Trace Number field.

      Note:

      Use CC TRBDV and/or MeFile and the associated payment record for the return to verify that the taxpayer requested the payment.

  3. If credit card payments, EFW 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 should receive a $700 refund, but taxpayer's TIN has an $1,000 credit card payment.

    1. If necessary, contact the EFTPS Accounting Technicians at 801-620- 7276 or 801-620-6087, or coordinate faxing the necessary information to 855-295-0850

    2. 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.

    3. 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).

    4. 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

  4. If faxing the information, the EFTPS Technician will confirm receipt of the cases.

  5. After two weeks from confirmation of receipt, if you have not received the information necessary to complete the case, re-fax as a second request.

  6. If the unreversed excess credit(s) in the current tax module has a prior year in the TRANS-DATE field:

    1. Research IDRS using CC TRDBV or MeF for the Form Payment Record of the prior year electronic tax return.

    2. 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 should be refunded after verifying with the taxpayer.

  7. 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 it should 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 ADD34, you must enter a "1" in the "EFTPS-ELEC-DPST-IND>" field on the ADD24 / DRT24 input screen.

  8. 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.

International (INTL) Returns (AUSPC only)

  1. 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 reason code can be found in the IRM section corresponding to that unpostable code and reason code

  2. 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.

  3. GUF Category L1 is specifically used for INTL. However, INTL cases may unpost under other categories.

International Returns (Filing Location Codes 20 and 21)

  1. International returns are assigned either Filing Location Code (FLC) 20 or 21 for AUSPC.

  2. FLC 20 returns include:

    1. Form 1040 with a foreign address in the entity.

    2. Form 1040 with a valid Form 2555-EZ regardless of entity information (Domestic Address)

    3. Form 1040NR/1040NR-EZ

    4. 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.

  3. File Location Code 21 returns include:

    1. Form 1040 with addresses in U.S. possessions

    2. Form 1040 with addresses in U.S. territories

    3. Form 1040PR

    4. Form 1040SS

    5. 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

    6. Form 1040 with Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached

International Returns Transshipping to AUSPC

  1. INTL IMF cases should be worked in AUSPC only.

  2. 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. All transshipped returns received by AUSPC should have a received date stamp.

  3. The following is a list of International returns requiring transshipment to AUSPC for processing:

    1. Any Form 1040, 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.)

    2. Form 1042S, Form SSA-1042S, Form RRB-1042S, Foreign Person's U.S. Source Income Subject to Withholding

    3. Form 2555, Form 2555EZ, Foreign Earned Income

    4. Form 8288A, Statement of Withholding Under Section 1445

    5. Form 8288B, Application for Withholding Certificate

    6. Form 8804, Form 8805 or Form 8813 Statement of Withholding under Section 1446

    7. Form 8833, Treaty-Based Return Position Disclosure

    8. Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition

    9. Taxpayer indicates an exemption of income or exclusion from tax due to an international tax treaty. Do not forward "American Indian Treaty" returns

    10. "Treaty Trader" or Fulbright Grantee

    11. Section 911, 913, or 931 of the Internal Revenue Code (IRC) is notated

    12. Form 1040 from Guam

    13. Form W-2 from Guam

    14. Form 1040NR or Form 1040NREZ (If Form 1040NR or Form 1040NREZ is attached to Form 1040, leave the Form 1040 attached)

    15. Form 1040PR

    16. Form 1040SS or Form 1040SS (NMI)

    17. Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa

    18. Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands

    19. 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)

    20. 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.

    21. Income paid in foreign currency, when it has not been converted to U.S. currency

    22. Any return with both Virgin Island Form W-2 and U.S. income regardless of the address

    23. Section 933 of the Internal Revenue Code (IRC) is notated

Status of an International Filer

  1. Examine Form 1040, Form 1040NR, Form 1040NE-EZ, Form 2555, Form 2555EZ, 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.

    1. U.S. citizens living or traveling outside of the United States are required to file a Form 1040, U.S. Income Tax Return, on which they must report their worldwide income.

    2. 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, 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.

    3. 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.

  2. 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.

Guam Address or Income From Guam

  1. Amended returns must be filed with the jurisdiction which processed the original return.

  2. Estimated Tax Payments should be made to the jurisdiction which will process the tax return.

Virgin Islands Address or Income From Virgin Islands

  1. 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.

Dual Status Tax Returns

  1. 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 his or her lawful permanent residence (green card), retains resident alien status while abroad. The taxpayer is not considered dual status and must report worldwide income.

  2. The taxpayer is permitted to use Form 1040NR as a work sheet to compute tax for the period of non-residence or Form 1040 as a work sheet to compute tax for the period of residence. If necessary, enter the data from worksheet to perfect the return.

Form 1040PR and Form 1040SS

  1. Self-employed persons residing in Puerto Rico compute and report their Social Security Self Employment tax on Form 1040PR.

  2. 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 1040SS.

  3. A signature is required on all Forms 1040-PR and Form 1040-SS.

Form 1040NR and Form 1040 NR-EZ (AUSPC Only)

  1. Form 1040NR and Form 1040NR-EZ are filed by:

    1. Nonresident aliens who have U.S. source income;

    2. 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 that he or she was 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 1040NR and Form 1040NR-EZ. DO NOT allow the standard deduction or treaty benefits.

    3. 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 3.12.179.21.6

  2. All Forms 1040-NR and Forms 1040NR-EZ are processed only in AUSPC under FLC 20.

  3. Income to be reported on Form 1040NR is classified as either effectively connected with a U.S. trade or business or not effectively connected with a U.S. trade or business.

  4. Income Effectively Connected with a U.S. Trade or Business is reported on Form 1040NR, Page 1, Lines 8-23.

    1. 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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Returns on which other types of "effectively-connected income" is reported Form 1040NR (page 1, Lines 9a - 23), but which do not include WAGE (line 8) income are assigned Doc Code 72.

  5. Income Not Effectively Connected With a U.S. Trade or Business is reported on Form 1040NR, Page 4.

    1. Returns with only non-wage, effectively- connected income (Form 1040NR, Page 1, Lines 9a - 23) and/or Income Not Effectively Connected With a U.S. Trade or Business (page 4) are assigned Doc Code "72" .

    2. 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 1040NR 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.

  6. Income reported on Form 1040NR-EZ is classified as effectively connected income ONLY:

    1. All Forms 1040NR-EZ are assigned Doc Code 73.

    2. Form 1040NR-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 1040NR and Form 1040NR-EZ filers, see IRM 3.21.3, Individual Income Tax Returns; or IRM 3.22.3, International Error Resolution - Individual Income Tax Returns.

Individual Master File (IMF) Unpostable Resolution

  1. The following provides the individual unpostable resolution procedures and guidelines for all IMF cases with Unpostable Codes (UPCs) in the range 127-299.

    Note:

    Unused IMF UPCs are "reserved" .

  2. 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, Remittance Transaction Research (RTR) system, the ITIN system, and MeF.

  3. Before releasing an Unpostable case, review the account to ensure the name control, TIN, and Year/Month are correct.

  4. 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.

UPC 126 Return Integrity and Compliance Services (RICS) Identity Theft Filter

  1. CONDITION RC 0 This condition has been expanded to include 971 AC 124. "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 TC 971 AC 121 generates as a result of a DDB filter criteria used by Integrity and Verification Operations (IVO) formerly known as RICS. In 2013 AMTAP and RICS realigned becoming Integrity and Verification Operation (IVO).

  2. Bypass the UPC 126 RC 0 if the IP-PIN on the input return is equal to the IP-PIN posted in the entity.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. CONDITION RC 1 TC 150 transferred from MFT 32 to MFT 30.

  5. RESOLUTION RC 1 GUF will auto close URC 0 posting TC 150 to MFT 30.

UPC 127 Invalid Universal Location Code

  1. CONDITION RC 0 This condition occurs when a TC 150/430 (entity code 1 or 3) or 01X contains an address that has a zero or invalid ULC in the location code field.

  2. RESOLUTION RC 0: GUF Auto-Close URC 8 to Rejects.

UPC 128 IDRS Notice Status Mismatch

  1. 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC D.

UPC 129 Political Check-Off

  1. 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC D.

UPC 130 Unprocessable Transactions

  1. CONDITION RC 0 This unpostable occurs when an input transaction contains information that causes a halt in the posting run.

  2. RESOLUTION RC 0: URC 2 to the Originator.

  3. 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 3.12.37.6.2.1, Correction Procedures UPC 130 RC 0, and IRM 3.12.37.25.5.2 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 Cincinnati.

UPC 131 Refund Scheme Reversal

  1. CONDITION RC 0 This condition occurs when a TC 915 is input to a tax module ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Scheme Development.

UPC 132 Invalid IMF Merge

  1. 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

UPC 133 Examination Request Indicator and Military Deferment RC 0

  1. CONDITION RC 0 This condition occurs when a TC 424 (except with block and serial of 88888) is input to an account containing Entity Combat Zone indicator set to 1.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Exam.

UPC 133 RC 1

  1. CONDITION RC 1 Unpost TC 500 with a cc 53, 55, or 57 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.

    1. TC 500 cc 53, 55, or 57 input to a module that does not contain a prior posted TC 500 cc 52, 54, or 56, respectively, with a matching CSED indicator.

    2. TC 500 with cc 53 or 55 containing a transaction date prior to a Combat Entry Date or transaction date of TC 500 cc 52 or 54.

  2. RESOLUTION RC 1 GUF Auto-Close URC 2 to Originator.

UPC 134 Debtor Master File (DMF)

  1. 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 131's with matching agency, subagency, and year or original offset to be less than zero.

  2. RESOLUTION RC 2 GUF Auto-Close URC 2 to Originator.

  3. 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 OTN net to 0. Include memo money in the netting. These transactions will resequence one week prior to unposting.

  4. RESOLUTION RC 3 GUF Auto-Close URC 2 to Originator.

  5. CONDITION RC 4 This condition occurs when a TC 290 containing reference number 897 attempts to post to a module containing a DMF offset (TC 896) with a transaction date greater than six years from the current date.

  6. 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.

  7. RESOLUTION RC 4 and RC 5: GUF Auto-Close URC 2 to Originator.

UPC 135 Disaster Claims

  1. 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Accounts Management.

UPC 136 Decedent Returns

  1. This subsection contains conditions and resolutions for UPC 136.

UPC 136 RC 0 Computer Condition Codes (CCCs)

  1. CONDITION RC 0 This condition occurs when a TC 150 contains CCC A, F, or 9, FSC 2, and the literal DECD is not present in the name line.

  2. RESOLUTION RC 0: Research using the return, CC UPRES, INOLE and TRDBV to determine if CCC 9 or F is correct.

    1. If CCC 9 or 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 L is missing. Input TC 013 if necessary 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. 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, or Transfer the credits to the spouse’s account.
      E. Credits for a subsequent tax period are posted to the deceased taxpayer’s account The spouse’s account is not established, or Monitor the spouse’s account until it is automatically established (two cycles after the return posts). Then transfer the credits.
      F. 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 4251This should 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 (CCC L), as indicated on the return. CC UPRES shows which CCCs are present on the account.

  3. If the return should not contain a CCC A, 9 or 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 Deceased Second Name Line (Legal)
    CCC W Deceased Second Name Line (Spouse)

UPC 136 RC 0 Establishing Spouse's Account

  1. RESOLUTION RC 0: Research to ensure the spouse's account is established.

    1. 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.

    2. If the spouse's account is established, compare the name line of the established account with the spouse's name on the unpostable document.

    3. 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.

    4. If the names are the same, transfer any credits or payments as needed, cycling as appropriate. TC 430 or 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.

UPC 136 RC 1 Temporary SSN with Unallowable Claims

  1. 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.

  2. RESOLUTION RC 1 GUF Auto-Close URC 8 to Rejects.

UPC 137 Bureau of the Fiscal Service (BFS) (Formerly Financial Management Service [FMS])

  1. This subsection contains conditions/resolutions for UPC 137.

    Caution:

    Do NOT delete a TC 898 transaction until contact has been made with the TOP/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.

  2. The TOP/DMF Liaison can be reached at ≡ ≡ ≡ ≡ ≡ ≡ ≡

UPC 137 RC 1

  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.

  2. RESOLUTION 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.

    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.

UPC 137 RC 2

  1. CONDITION RC 2 This condition occurs when:

    1. TC 898 with Doc Code 45 does not match the DLN of a prior posted TC 840 or

    2. The Doc Code of the TC 898 is 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.

  2. RESOLUTION RC 2 Research the module for the most recent pending or posted TC 840/846. 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 77.

    Note:

    There may be up to two TC 898’s 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 77 and you are unable to locate the matching refund   Contact TOP/DMF Liaison for resolution.

UPC 137 RC 3

  1. CONDITION RC 3 This condition occurs for the following reasons:

    1. the money amount of the TC 898 is greater than the money amount of the matching TC 840/846. If the module contains multiple TC 898/899 transactions with the same date, these must be netted when performing this check.

    2. the split refund indicator on the TC 898 is not the same as the split refund indicator on the matching TC 846 with the same date.

  2. RESOLUTION 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 840/846 Contact TOP/DMF Liaison for resolution.
    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:

    NOTE: When following the case resolution below always check to ensure the transaction dates match on the TC 899 and TC 898.

UPC 137 RC 4

  1. CONDITION RC 4 This condition occurs for the following reasons:

    1. 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.

    2. 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.

  2. RESOLUTION RC 4 Take the following steps to correct the unpostable.

    1. 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 TIN's for matching TC 898. Do not attempt to URC 6 to a proper TIN. Instead, contact the IMF Unpostables HQ Analyst who will coordinate with the TOP/DMF Liaison to reinput the cross reference TIN.

    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.
    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.
    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.

    Note:

    NOTE: When following the case resolution below always check to ensure the transaction dates match on the TC 899 and TC 898.

UPC 137 RC 5

  1. CONDITION RC 5 This condition occurs for either of the following:

    1. TC 899 with Record Type 1-3 containing a memo amount that exceeds the net amount of a prior posted TC 898/899 with the same OTN minus the net of TC 76X with the same OTN.

    2. 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.

  2. RESOLUTION 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 should only be 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.

    1. 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 21.4.6.4.2.10,Netting TOP Offsets and Reversals, for more information.

    2. Determine the TOP offset, TC 898, or TC 971 AC 598 and the OTN of the offset that is to be netted.

    3. Subtract from the TC 898 or TC 971 AC 598: all TC 899(s) or TC 971 AC 599(s), type 1, type 2, or type 3, with the same OTN.

    4. Subtract from the TC 898 all TC 766(s) with the same OTN.

    5. Add to the TC 898 or TC 971 AC 598: all TC 899(s) or TC 971 AC 599(s), type 4, with the same OTN

    6. Add to the TC 898 all TC 767(s) with the same OTN.

      Note:

      When this formula is used and the balance equals zero, then the case should be referred to the TOP/DMF Liaison.

    7. 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.
    8. 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.

    1. If ... And ... Then ...
      A. TC 899 Record-Type 1 is unpostable   Contact TOP/DMF Liaison for resolution.
      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.
      C. TC 899 Record-Type 3 is unpostable   Contact TOP/DMF Liaison for resolution.
      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.
      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.

UPC 137 RC 6

  1. 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.

  2. RESOLUTION RC 6 Research for correct SSN and close using URC 6.

UPC 138 Refund Repayment/Cancellation

  1. This subsection contains conditions/resolutions for UPC 138.

    Note:

    It has been determined that there is a no programming in place for Unpostables to close UPC 138 RC 0/4 to the proper cross reference TIN. Unpostables course of action is to URC 1 to Accounting all UPC 138 RC 0/4 to be processed manually. Please coordinate this through your campuses ACO/ICO P&A analyst

UPC 138 RC 0

  1. CONDITION RC 0 This condition occurs for any of the following reasons:

    1. TC 720, 740, or 841 greater than the net amount of the posted TC 72X and TC 84X transactions.

    2. TC 841 blocking series 77777 or 77711-77713 if the module does not contain a prior posted EFT TC 846.

    3. TC 740/841 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 840/846.

    4. TC 841 does not have a Split Refund Indicator that matches the indicator on a prior posted TC 846.

      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.

      Note:

      It has been determined that there is a no programming in place for Unpostables to close UPC 138 RC 0/4 to the proper cross reference TIN. Unpostables course of action is to URC 1 to Accounting all UPC 138 RC 0/4 or URC 8 to Rejects all Doc Code 48 UPC 138 RC 0/4 to be processed manually. Please coordinate this through your campuses ACO/ICO P&A analyst

  2. RESOLUTION—RC 0 - Conduct thorough research to determine if the unpostable TC is addressing the correct module.

    1. If TC 840 or 846 is in another module with the same money amount, URC 6 to correct the tax period. The unpostable TC may still belong on another module if it is equal to the difference between (TC 840/846 - TC 720/841) on that module.

    2. If unpostable TC 740/TC 841 is on correct module but different money amounts, URC 1 to Accounting if Doc code 45, or URC 8 to Rejects if Doc Code 48. Attach all research to case. For additional information refer to IRM 21.4.3, Returned Refunds/Releases.

    3. If TC 740/841 is less than the net amount of the posted refund minus a TOP offset (TC 846 – TC 898), URC 1 to Refund Inquiry Function if Doc code 45, or URC 8 to Rejects if Doc Code 48. Attach all research to case. For additional information see IRM 3.12.179.10.4, see IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, and IRM 21.4.6, Refund Offset.

      Note:

      Effective 1/1999 and subsequent, due to the BFS take over of DMF processing, TC 740/841 may be less than the money amount of the TC 846/840, providing the module contains a TC 898. In this situation, TC 740/841 must be greater than (TC 840/846 – 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.

    4. If the transaction date and amount of the TC 841 matches the date and amount of a prior posted TC 846, BUT the split refund indicator of the TC 841 does not match the split refund of the TC 846, then URC 8 to Rejects to change the TC 841 indicator to equal to the TC 846 indicator.

    5. If a TC 720 is posted, the unpostable TC 841 will not find the TC 846. Wash out the transfer with URC 8 marking box "n, wash out credit side of transfer" . Notate underneath "TC 720 posted" on Form 8749.

    Note:

    Those cases in which a Doc Code 45 unpostable TC 740 is a duplicate of a posted TC 841 with a DLN in blocking series 94X and cases that are not caused by

    • A duplicate TC 841

    • Money amount discrepancy

    • A split refund indicator issue and cannot be resolved by Unpostables will be placed in suspense and a control base assigned to Accounting will be created. If the unpostable is TC 740 use the DLN of the posted TC 841 (blocking series 940-949) to determine which Campus Accounting Function to open the control base to

    Center: IDRS #: File Location Code - TC 841 DLN:
    Austin 0611300002 18
    Cincinnati 0211600000 17
    Fresno 1011700911 89
    Kansas City 0911344444 09
    Ogden 0411700009 29


    Unpostables will take the following actions on these accounts:

    • Input CC STAUP to not exceed 4 cycles.

    • Establish an open control with the CC ACTON. If the unpostable is TC740 open the control to the campus that input the TC 841 (blocking series 940-949).

      Note:

      TC 740 is UPC 138 RC 0 in Fresno. 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 remarks indicate Accounting has completed their actions, check for a pending or posted TC 840 or TC 843. 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:

    These items will remain in the Unpostables inventory for no longer than 4 cycles. Listed below are the Accounting Points of Contact if you have any issues with this inventory.

    Campus POC Telephone
    Austin ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Cincinnati ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Fresno ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Fresno ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Kansas City ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Ogden ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  3. RESOLUTION - RC 0 - 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 8 to Rejects. In the remarks indicate that Rejects will complete Form 4028A . Print CC TXMOD and Form 3809 and route to Rejects.
    B. Doc Code 45 Cases with money discrepancy URC 1 to Accounting. In the remarks indicate "duplicate TC 841." Print CC TXMOD and Form 3245 and route to Accounting. Cases with no money discrepancy URC 1 to Accounting with the remarks "no money discrepancy".

Resolution RC 0 for TC 720

  1. 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 840/846 on the module), conduct thorough research to determine if the unpostable TC is addressing the correct module.

    1. If unable to locate where the refund repayment should post, transfer to Unidentified. If the received date is over one year old, send the unpostable TC 720 to Excess Collections. If Doc code 45, URC 1 to Accounting. If Doc code 48, URC 8 to Rejects with instructions to forward to Unidentified or Excess Collections as appropriate.

    2. Document all research done prior to sending the unpostable to Unidentified or Excess Collections.

    Note:

    Make sure all research steps to identify the correct module have been exhausted including checking other tax periods and XREF (cross-reference) TINs.

Resolution RC 0 for TC 720 Refund Anticipation Loan (RAL) repayment

  1. TC 720 does not match the net amount of the posted TC 720X 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.

    1. TC 916 CI Refund Freeze was posted on module, may have already been reversed.

    2. TC 971 AC 017 posted – indicates a return posted to a cross-reference TIN.

    3. Cross-reference TIN is an IRSN.

    4. 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.

    5. Form 3245, Posting voucher, is marked that the repayment is for a RAL.

  2. 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.

  3. If a TC 720 with a Doc Code 48 needs to be reversed to a TC 700, then URC 8 to Rejects with instructions to input a TC 700 with a Doc Code 58

  4. 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.

UPC 138 RC 2

  1. CONDITION RC 2 This condition occurs when a TC 740 or 841 contains a check number input to a module containing a prior posted TC 740 or 841 with matching check number.

  2. RESOLUTION RC 2 GUF Auto-Close URC 1 to RACS.

UPC 138 RC 3

  1. CONDITION RC 3 This condition occurs when:

    1. TC 740 or 841 does not contain a check number (if the transaction date does not match the transaction date of a prior posted TC 840 or 846); or,

    2. TC 740 or 841 contains a check number with a transaction date not within 12 days of a prior posted TC 840 or 846.

  2. RESOLUTION RC 3 Close with URC 6, changing the date to match the date of the posted TC 840 or 846. If the date already matches, follow instructions above for UPC 138 RC 0, IRM 3.12.179.35.1.

UPC 138 RC 4

  1. CONDITION RC 4 This condition occurs when:

    1. TC 848 does not match the date of a prior posted TC 840 or TC 846.

    2. TC 848 exceeds the net of the TC 84X/TC 74X with matching date.

    3. TC 848 does not match the date of a TC 849 posted to the module.

    4. TC 841 with doc code 48, blocking series 940–999 with an inflated Julian date that meets UPC 138 RC 0, 2 or 3 conditions.

  2. RESOLUTION RC 4 Effective Cycle 10, the TC 848's TIN, MFT and Tax period must be corrected to match the TC 849 that is cross referenced in the module. Wash out transfer using URC 6 and notify Originator of action taken.

    Note:

    It has been determined that there is a no programming in place for Unpostables to close UPC 138 RC 0/4 to the proper cross reference TIN. Unpostables course of action is to URC 1 to Accounting all UPC 138 RC 0/4 to be processed manually. Please coordinate this through your campuses ACO/ICO P&A analyst.
    This also applies to but is not limited to the following Unpostable conditions for transactions 848 and 849.

    • UPC 151

    • UPC 188

    • UPC 166

  3. If TC 841 with doc code 48, blocking series 940–999 with an inflated Julian Date, is a duplicate, URC 8 to Rejects. In the remarks field, indicate the case is a duplicate TC 841.

  4. If the amount of TC 841 with doc code 48, blocking series 940–999 with an inflated Julian Date is greater than the net amount of the posted TC 700, TC 720 and/or TC 84X transactions, URC 8 to Rejects. In the remarks field, indicate the TC 841 amount is invalid.

  5. If there is a TC 740 posted to the module with multiple TC 846 or TC 740 treat as duplicate and URC 8 to Rejects with the remarks “Duplicate TC 848 or TC 740 please delete”.

UPC 139 Offer-in-Compromise

  1. CONDITION RC 0 This condition occurs when a TC 481, 482, or 483 is input and the module contains an unreversed TC 780.

  2. CONDITION RC 1 This condition occurs when a TC 780 is input and the module does not have a TC 480 posted.

  3. RESOLUTION RC 0 and RC 1: GUF Auto-Close URC 2 to Originator.

UPC 140 GUF RPS/Payment Match

  1. This subsection contains conditions/resolutions for UPC 140.

UPC 140 General Information

  1. The following explains the Master File By-Pass Criteria for UPC 140:

    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.
  2. 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.

  3. Refer to IRM 3.12.179.12 for related information on Category Code Y1 and Y2 unpostables.

UPC 140 GUF Comparisons
  1. When RPS TC 150's unpost, GUF matches the TC 610 on the resequencing files by comparing the TINs of the TC 150 and the TC 610.

  2. Matches occur if TINs are identical or matches are on seven characters. GUF then compares name control, MFT, tax period, and money amounts.

Useful Command Codes for UPC 140

  1. The following Command Codes may be useful when researching this UPC:

    IMFOLQ displays payments held in the resequencing file until cycle 29.
    DDBKD, NAMEI and NAMES to locate parent/siblings
    ADD/ADC 24 or 34 transfers payments
    URINQ/XSINQ display payments in Unidentified or Excess Collections
  2. Use the Remittance Transaction Research (RTR) System to research payments. See IRM 3.12.179.3.3.1.

UPC 140 RC 0-1

  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, 70, or 76) unless an RPS TC 61X is input the same cycle.

  2. 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, 70 or 76.

  3. RESOLUTION RC 0 and RC 1: Complete the following:

    1. Review the Form 4251 and return to ensure the SSN is correct.

    2. Research CC TXMOD. If the payment is already posted, correct the payment TC if necessary according to IRM reference 3.12.179.37.5.

    3. 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. Form 8765 may be needed. See Figure 3.12.179-16.

    4. Research RTR to verify the payment.

    5. 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.

    6. 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 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.

    7. 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. See Figure 3.12.179-14.

    8. 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.

    9. 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 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.

    10. 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. See Figure 3.12.179-15.

    11. 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

    12. If the missing TC 610/370 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.

    13. If payment shows as R0520 or PN on CC TXMOD, hold unpostable case until payment posts or unposts.

    Figure 3.12.179-14

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    Figure 3.12.179-15

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    Figure 3.12.179-16

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    Please click here for the text description of the image.

Research for Missing Payments for UPC 140

  1. 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.

  2. Make every effort to locate TC 610 before closing the unpostable case. URC 0 will generate a notice to the taxpayer.

Resolution for TC 610, 660 and 670 Payment

  1. ATTENTION: MAKE CORRECTIONS TO PAYMENT TCs BASED ON THE FOLLOWING CRITERIA

  2. If the payment matches the TC 150 received date or is within the 7 day grace period of the TC 150 received date, make the payment a TC 610.

  3. If the payment is received before the TC 150 is received (an extension payment), or if the payment is a subsequent payment (subsequent to a TC 610 already posted or subsequent to the TC 150 received date (not within the 7 day grace period)), or if the payment is an Estimated payment not filed timely (IRM 21.6.3.4.2.3), make the payment a TC 670.

  4. If the payment is an Estimated payment filed timely (IRM 21.6.3.4.2.3), make the payment a TC 660.

  5. 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).

Resolution for Multiple TC 610's /Payments

  1. If one TC 610 matches the TC 150 balance due amount, research to determine where the other TC 610 should have posted.

    1. If found, transfer the payment to the correct module and URC 0.

    2. If not found, determine if the additional payment should refund to the taxpayer. Contact taxpayer if necessary.

    3. If the additional TC 610 should refund, input a credit transfer to change it to a TC 670.

    4. 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.

  2. If none of the posted TC 610's match the TC 150 balance due amount, research the taxpayer's account and history including S-SSN (if filing jointly).

    1. If partial payments are being made, leave earliest TC 610 as is, and change subsequent payments to TC 670s.

    2. If correct modules are identified, transfer the payment to correct modules. URC 0 to post after all transfers are completed.

    3. 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.

UPC 140 RC 2

  1. 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, 70, or 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.

  2. RESOLUTION—RC 2— Thoroughly research the taxpayer's account. If there is evidence that the payment(s) was a partial payment or the taxpayer requested an installment agreement (Form 9465 was detached, taxpayer letter attached, history on CC ENMOD) or the taxpayer's account has other debit modules, URC 0 to allow the Unpostable to post.

    Note:

    Ensure thorough research is completed before using URC 0 for correction. A notice could be generated to the taxpayer as a result of the URC 0.

  3. Research for a different tax period and/or SSN/name control.

    1. Review the payment data using RTR.

    2. If the tax period on the return was transcribed incorrectly, URC 8 to Rejects.

    3. If TC 610 has posted to the wrong module, transfer to correct module. URC 0 and cycle delay as necessary.

    4. If unable to verify credit belongs to the taxpayer, request the posted TC 610 using CC ESTABDO.

    5. If credit does not belong to the taxpayer, transfer the payment to the correct taxpayer's account. Close the TC 150 with URC 0.

    6. If credit belongs to the taxpayer per the document, but posted to the wrong module, transfer to the correct module. Close the TC 150 with URC 0. Cycle delay as necessary.

  4. 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 12C or 1687C letter. Suspend the case using CC UPCASSC.

    1. If the taxpayer verifies credits, follow taxpayer instructions and close the TC 150 with URC 0.

    2. If the taxpayer does not verify credits or the IRS does not receive a reply:

    • If payment was a personal check or fully identified money order, and there is no evidence of ID Theft, URC 0 to refund the payment to the taxpayer. If there is evidence of ID Theft, URC 6 and add CCC 3.

    • If 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.

UPC 140 RC 3

  1. CONDITION RC 3 Unposts an RPS TC 150 if the posted RPS TC 610 or TC 610 with Doc Code 19, 70, or 76 has been reversed by a TC 612.

  2. RESOLUTION RC 3 Use the following:

    1. If a reversed TC 610 is present, determine if TC 610 money amount matches Unpostable TC 150 balance due amount.

    2. If money amounts match, determine where the TC 610 posted.

    3. 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.

    4. 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.

    5. If money amounts do not match, locate the missing TC 610. Follow correction instructions for UPC 140 RC 0 and 1.

UPC 140 RC 5

  1. 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, 70, or 76 which is dated ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    CURRENT PROCESSING YEAR RETURNS Current processing year returns will not have a received date stamp if the return was filed timely or if filed within the 7 day grace period. The unposted TC 150 will have a computer generated received date that is timely (4/15). The transaction date of the TC 610 may not match the date of the TC 150. If the payment date is on or before 4/22 of the current processing year do not change the dates of either the return or the payment. Close with URC 0 if no other corrections are needed.

  2. RESOLUTION 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:

    1. IRS received date stamped or edited received date.

    2. U.S. Postal Service postmark date, APO, U.S. Embassy and Consulate, or official foreign country postmark

    3. Private Meter postmark

    4. Service Center Automated Mail Processing System (SCAMPS) digital date

    5. Revenue officer signature date

    6. Signature Date (Current Year Returns)

    7. 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.

    1. Ensure the Return (TC 150) Received Date was correctly entered.

    2. 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. See Figure 3.12.179-17.

      Note:

      If "Returned for Signature" is stamped on the return, do not change the original TC 610 date.

    3. 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.

    4. 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.

    5. 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.

    6. 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.

    Figure 3.12.179-17

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  3. RESOLUTION RC 5 Transhipped International Returns: If Form 1040 with Form 2555 or 2555EZ , Form 1040NR or Form 1040NR-EZ , and Form 1040PR or Form 1040SS have a stamped received date from another Campus or IRS Office, take the following actions:

    1. 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.

    2. If there is no AUSPC received date, enter payment transaction date as the received date and continue to process the return.

UPC 140 RC 6

  1. 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.

  2. RESOLUTION RC 6 Thoroughly research to ensure all payments are applied to the correct account. Use RTR to view the payment.

    1. When an amended return is indicated (notation on the payment or per taxpayer response or per indication on TXMOD (e.g. TC 971/010, TC 971/120, pending TC 290)), and there is no amended return freeze on the module, close the unpostable return with URC 6, adding CCC "3" on UPRES, to freeze the module.

    2. If there is another return already posted and there is a credit balance on the module, and is not appropriate to delete the return as a duplicate, close the Unpostable return with URC 6 adding CCC “3” on UPRES to prevent the module from refunding.

    3. If you determine the taxpayer INTENTIONALLY MADE AN OVERPAYMENT, URC 0 and allow the return to post.

      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.

    4. If you determine the payment DOES NOT match the taxpayer's liability or payment history, use RTR to view a copy of the check.

    5. If you determine the payment DOES NOT belong to the taxpayer, transfer the payment to the correct taxpayer's account/module.

    6. If the payment is an Estimated Payment for a future tax period, use a Doc Code 24 or Doc Code 34 credit transfer to move the payment to the correct tax period and change the Transaction Code as applicable. (TC 660 or TC 670)

  3. 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.

    1. 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."

      Note:

      To prevent an erroneous refund, input a TC 570 or CCC 3 if posting of the payment would result in an overpaid account.

    2. Route the case to the Dishonored Check Function (DCF). Attach documentation showing the encoding error.

    3. Input CC STAUP to prevent the issuance of erroneous notices to the taxpayer.

    4. 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 (3) above with the exception of the information contained in the NOTE.

  4. If the check was cashed in error (e.g. a state income tax payment), handle according to local procedures.

  5. Check whether ERS has already determined a Math Error (TXMOD,TRDBV). If so, close with URC 0.

  6. 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 1687C Letter to determine where the money should be applied.

    1. If the taxpayer provides information as to where to apply the money, follow taxpayer instructions. Correct with appropriate URC.

    2. If taxpayer DOES NOT REPLY or does not provide instruction on where the money should be applied, 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 it should be posted, prepare Form 2424 to transfer payment to Unidentified.

    3. If the taxpayer provides a copy of the check without details on where to apply the balance, URC 0 to allow payment to refund.

UPC 141

  1. CONDITION RC 0 This condition occurs if a TC 150 (except Doc Code 26) is input to a module containing an unreversed TC 971 AC 150.

  2. RESOLUTION RC 0: GUF Auto-Close URC 8 to Rejects.

UPC 142 "Injured Spouse" Claim

  1. CONDITION RC 0 This condition occurs if a TC 29X with credit reference number 897 when the state repayment indicator is significant in the module being addressed.

    Note:

    Master File will bypass on reinput of TC 29X.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

UPC 143 Settlement Amount

  1. 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 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

UPC 145 W-4 Penalties/Substitute for Returns (SFR)

  1. CONDITION RC 0 This condition occurs when SFR TC 150 attempts to post to a module containing a previously posted TC 150.

  2. RESOLUTION RC 0: GUF Auto-Close URC 8 to Rejects.

UPC 146 Revenue Receipt/Substantiated Credit

  1. 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 UPCs 146 and 198.

  2. RESOLUTION RC 0: Use the following:

    1. If the TC 762 is posted in same cycle or a later cycle, URC 0 to resolve.

    2. If the TC 762 is pending, URC 0 to correct.

Resolution If There is No TC 762

  1. Input a TC 570 and URC 0.

  2. Indicate "Original payment posted, reverse TC 760" .

  3. 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.

UPC 147 RC 0 Identity Protection PIN (IP PIN)

  1. CONDITION RC 0≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. CONDITION RC 1≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Definitions
    SPIDT = Submission Processing Specialized Identity Theft Unit
    SP UP = Submission Processing Unpostable Unit
    IVO = RICS Income Verification Organization (previously AMTAP)

RESOLUTION RC 0 and 1 PRELIMINARY RESEARCH

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        Note:

        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡
      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡
      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡

      "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

UPC 147 RC 3 Misuse of Dependent TIN

  1. Reserved.

UPC 147 RC 4 No Filing Requirement

  1. CONDITION RC 4≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION RC 4 GUF Auto Close URC D to the Files function.

UPC 147 RC 6 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. CONDITION RC 6≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION RC 6 Assigned GUF Category I2, IVO (FKA AMTAP)

UPC 147 RC 7 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. CONDITION RC 7≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION RC 7 Assigned GUF Category I2, IVO (FKA AMTAP)

PC 147 RC 8 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. CONDITION RC 8 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION RC 8 GUF Auto Close URC D to the Files function.

UPC 148 Non-matching Spouse's SSN

  1. This subsection contains conditions and resolutions for UPC 148.

UPC 148 RC 0–5

  1. CONDITION RC 0 This condition occurs when a TC 150 with Schedule SE for spouse and transaction does not contain secondary SSN and no secondary SSN is present in the controlling name line for the input period.

  2. CONDITION RC 1 This condition occurs when a TC 150 with SE SSN in Section 24 does not match the S-SSN for the controlling name line of input return contained in entity or not matching S-SSN from input return.

  3. 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 S-SSN and an S-SSN is not present in the controlling name line for input period.

  4. CONDITION RC 3 This condition occurs when a TC 150 with a TIP Income Schedule (Form 4137) for spouse containing an S-SSN not matching the S-SSN of input transaction or contained in the controlling name line for input period.

  5. 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 S-SSN and a S-SSN is not present in the controlling name line for the input period.

  6. CONDITION RC 5 This condition occurs when a TC 150 with Uncollected Social Security and Medicare Tax (Form 8919) contains a S-SSN not matching the S-SSN of the input transaction or contained in the controlling name line for the input period.

  7. RESOLUTION RC 0-3:GUF Auto-Close URC 8 to Rejects. If case did not Auto-Closed, URC 8 with remarks “FOLLOW REJECTS INSTRUCTIONS.”

  8. RESOLUTION RC 4-5: GUF Auto-Close URC 8 to Rejects. If case did not Auto-Closed, 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 l delete section 61 and 62.

UPC 148 RC 6-7 Form 5405 (FTHBCR)

  1. CONDITION RC 6 This condition occurs when a TC 150 contains section 58, (Form 5405) with a SSN not equal to the primary SSN.

  2. CONDITION RC 7 This condition occurs for the following:

    1. TC 150 contains section 59 (Form 5405) which does not contain a S-SSN and a S-SSN is not present in the controlling name line for the input period.

    2. TC 150 contains section 59 (Form 5405) if the section 59 S-SSN does not match the S-SSN of the input transaction or is not contained in the controlling name line for the input period.

  3. RESOLUTION RC 6 and RC 7: GUF Auto-Close URC 8 to Rejects.

UPC 148 RC 9 Form 8941

  1. 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.

  2. RESOLUTION RC 9 GUF Auto-Close URC 8 to Rejects.

UPC 150 Statute Expiration

  1. 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.

UPC 150 RC 0–2

  1. 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.

  2. CONDITION RC 1 This condition occurs when an amended or duplicate (TC 977 or TC 976) return contains an 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.

  3. CONDITION RC 2 This condition occurs when the transaction (Form 1040X ) 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.)


    EXCEPTION: TC 150 is a dummy IRA type (type indicator 1, 2, 3) with a zero IMF tax liability and zero IRA tax.

  4. RESOLUTION RC 0, RC 1 and RC 2: GUF assigns all these UPC 150 cases directly to the Statute Function.

UPC 150 RC 3–9

  1. Reason Codes 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.

  2. CONDITION RC 3 This condition occurs when a TC 29X or 30X has a debit amount unless a secondary TC 320 or 321 is present.

    Note:

    Master File will bypass TC 29X/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.

  3. CONDITION RC 4 This condition occurs when a TC 298 contains a blocking series other than 950—959.

  4. CONDITION RC 5 This condition occurs when TC 160 or 350 (Doc Code 54 or 47) contains a debit amount.

  5. CONDITION RC 6 This condition occurs when a TC 170, 200, or 310 attempts to post with a debit amount unless a TC 320 posting or has posted.

  6. 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.

  7. CONDITION RC 8 This condition occurs when a TC 290 with TC 897 attempts to post to a module containing a TC 896 that contains a transaction date greater than 6 years from the current date.

  8. 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.

  9. RESOLUTION RC 9 GUF assigns Reason Codes 3-9 directly to the Statute Function for corrective action.

UPC 151 No Account Present on Master File

  1. 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.

  2. 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 201531, Master File was searched but no entity existed. In cycle 201532 entity was established. IDRS shows both an TC 904 for cycle 201532 AND a newly established entity for cycle 201532. In this case, the entity is established and TC 000 should NOT be input.

  3. If a TC 916 is on the account, contact CI for instructions.

  4. Compare the name control on Master File with the name control on the signature:

    1. If they match, post the document to that name control.

    2. If they do not match, using the name control on the signature input TC 013 and cycle delay as needed.

  5. 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. See Figure 3.12.179-18.

  6. 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

    Figure 3.12.179-18

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UPC 151 RC 0

  1. CONDITION RC 0 This condition occurs when transactions do not create entities and no entity is present except: drop TC 019, 901, 902, and 920.

    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.

    Note:

    Transactions with Doc Code 17, 18, 19, 20, 70, and 76 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, 70, or 76.

  2. RESOLUTION RC 0: Use the following:

    1. 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.

    2. If Doc Code is 04, 14, 49, 63, 77 (except Form 4868 or TC 898/899), 78, 79, 80 or 81, GUF Auto-Close URC 2 to Originator.

    3. If Doc Code is 77 and TC 898 or 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 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.

UPC 151 RC 0 Resolution When SSN(s) Address Valid Segment of Master File

  1. 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. See Figure 3.12.179-19.

    Note:

    Spouse's SSN, 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 2.

    Figure 3.12.179-19

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  2. If the unpostable transaction is addressing the valid side because it has check digits, but the taxpayer's account is established on the invalid side, URC 6 to input the name control.

  3. If the Entity Code is 3, the name line must also be input.

  4. If only complete name is available, review W-2s, IRPTRL, TRDBV and attachments for address.

    1. If an address is found, input TC 000, URC 0 with Definer B, and cycle delay as needed.

    2. If address is NOT found, establish using campus address, URC 0 with Definer B, and cycle delay as needed. See IRM 3.12.179.9.7 for valid campus addresses. See note below prior to establishing the module.

      Note:

      Refer to IRM 3.12.179.46.5 Resolution Procedures for Other Situations, to resolve any unpostable that falls under this criteria prior to establishing the module.

  5. 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 3.12.179.17.5 for definition of Entity Codes.

  6. If the account is found on invalid segment but the DM-1 matches the return, input TC 013, or input TC 041 if the name control on the invalid segment matches the DM-1. Input name control and name line. Correct with a URC 6 and cycle delay as needed. Close with URC 0 or URC 6 and 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, 013, 040, 041).

    Figure 3.12.179-20

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    Figure 3.12.179-21

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    Figure 3.12.179-22

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UPC 151 RC 0 Resolution when SSN(s) Address Invalid Segment of Master File

  1. 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 NAMES, etc. URC 6 and make corrections.
    B. Taxpayer changed his/her name and the unpostable is a 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 his/her 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 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. URC 8 these cases to Rejects and request EIC and/or Personal Exemptions removed.
    F. Complete name is available but address is not found Check the attached W-2s, IRPTRL, and 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 3.12.179-23

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  2. If the account is established on the valid segment with an invalid name control, input TC 040 to resequence the account. See IRM 3.12.179.17.9. URC 0 and cycle delay as needed.

    Figure 3.12.179-24

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    Figure 3.12.179-25

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UPC 151 Correcting Unpostables

  1. RESOLUTION RC 0: Follow the chart below.

    If... And... Then...
    A. 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.
    B. 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.
    C. Taxpayer’s account is established on the invalid side Unpostable name control matches one of the SSA name controls Input TC 013 on the invalid side. URC 0 and cycle delay as needed.
    D. TIN is incorrect Correct TIN is found through research URC 6 or 8 to correct TIN. Input TC 000 if needed on correct TIN (if not ITIN or IRSN).
    E. 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.
    F. No account is established, but TIN belongs to taxpayer (check MFTRA U) Unpostable name control does not match one of the SSA name controls Input TC 000 on invalid side. Close with URC 0B.
    G. 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.
    H. 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.

UPC 151 Resolution Procedures for Prior Year Payments

  1. 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.

UPC 151 Resolution Procedures for Other Situations

  1. Research as appropriate to establish taxpayer's account. Use the following if unable to correct case:

    1. 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.

    2. For a payment document, URC 8 and have Rejects forward to Unidentified Unit.

    3. For a remittance with extension (TC 460), Form 4868, URC 8 and request a cancellation of DLN and route document to Files. Prepare Form 3244 and route payment to Unidentified Unit.

  2. If TC 460 (non remit) Form 4868, if doc code 77 check TRDBV and IRPTR. Only after thorough research URC D and refile.

  3. If TC 150 for PECF (Presidential Election Campaign Fund) (Dummy 1040X only). URC 8 and request Rejects cancel DLN and refile in original block of documents.

  4. If TC 670 is for a zero amount (non-money amount) with secondary TC 360, URC 2 to Collections.

  5. 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.

  6. If TC 971 check TRDBV for account information to set up TC 000. If not available check IRPTRL, DDBKD, and MFTRAU. Use campus address only as last resort.

UPC 151 Resolution Procedures for L7s

  1. If Doc Code 58 and cross reference is "Excess Collections " , research using CCs URINQ/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.

  2. If TC 840, check CC INOLET for cross-reference.

  3. If TC 841/740, route to the Refund Inquiry Unit. See IRM 3.12.179.10.4for further instructions.

    Note:

    To prevent UPC 175, check CC IMFOLI to see if money is posted

UPC 151 Procedures for 1040X (blocking series 290-299 Doc Code 54)

  1. 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.

UPC 151 Procedures for Injured Spouse

  1. 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. See Figure 3.12.179-26.

  2. If no TC 150 is posted, input TC 000, URC 0 with Definer B.

    Figure 3.12.179-26

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UPC 151 Procedures for MFT 29

  1. If TC 30X, reassign to Examination.

  2. 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.

  3. 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.

    1. If payment was intended for a different Master File, release using URC 8. Request Rejects renumber the document.

    2. If unable to determine where payment was intended, release using URC 8. Request Rejects 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.

UPC 151 Procedures for MFT 55

  1. If there is no record, establish a Master File entity.

  2. Input TC 000 for year of penalty assessment (MFT 55 only), URC 0 and cycle delay needed. (Master File will extract and establish CVPN). See Figures 3.12.179-20 and 3.12.179-24 for an overview of UPC 151.

UPC 151 RC 0 Procedures for MFT 35 with TC 796

  1. 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.

  2. Check both valid and invalid segments on the MFT 35 module.

    Condition Action
    If MFT 35 is present URC “0” the TC 796 to post to MFT 35. See Note
    If MFT 35 is not present URC “0” the TC 796 with a release/cycle delay code 1. Any corrections made after May 14, 2015 should use release cycle 1.
  3. MF will perform the DM-1 check on the corrected UPC’s 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.

UPC 151 RC 1

  1. CONDITION RC 1 If the account is not present, TC 670 input to MFT 29 or current year RPS TC 610's and TC 610's with Doc Codes 19, 70, or 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.

  2. RESOLUTION RC 1 TC 610 Payments: Complete the following:

    1. 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 MFTRA U, IRPTRL, 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.

    2. If TC 150 posted, release TC 610 with appropriate URC to post to same account as TC 150.

  3. Use RTR to review the payment or if not on RTR request a copy from Files.

    1. Research for a different SSN/name control. If a different SSN/name control is found, correct using URC 6.

    2. 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 to post after the account is established.

  4. If unable to establish the account, URC 8 to Rejects. Request Rejects forward the payment to Unidentified.

  5. For EFTPS payments with the SSN 000-00-0002, URC 8 to Rejects. Request Rejects forward the payment to Unidentified.

UPC 151 RC 2

  1. CONDITION RC 2 This condition occurs when a TC 611 input to an account containing an RPS TC 610 or TC 610's with Doc Codes 70 or 76, matching the tax period of the TC 610, that is resequencing per UPC 151 RC 1. The TC 610 should be removed from the resequence file and sent as an UPC 151 RC 2.

  2. RESOLUTION RC 2 Use CC BDINQ (refer to IRM 2.4.25, Command Codes BDADDR, BDADD, BDAPLR, BDAPL, BDOUTR, BDOUT, BDENT and BDINQ). Both cases should be worked at the same time. Coordinate with Dishonored Check Function (DCF) in Accounting to get a copy of bad check, if necessary.

  3. Determine if TC 610 and TC 611 are attempting to post to the same account.

    1. 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.

    2. 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.

  4. If correct taxpayer is NOT found, reassign both cases to Entity Control for assignment of temporary IRSN(s). Inform Entity Control to URC 8 to Rejects informing their function to remove the primary taxpayer's Personal Exemption and/or EIC claimed.

  5. If cases do not contain enough information to assign a temporary IRSN, release both cases with URC 8. Request Rejects cancel the DLN's and forward to DCF in Accounting.

    Note:

    If TC 610 has original return DLN, also prepare a Form 3244.

UPC 152 Name Control Mismatch-Other Than Long Entity

  1. This subsection contains conditions/resolutions for UPC 152.

UPC 152 RC 0 Name Control Mismatch Other Than Long Entity

  1. CONDITION RC 0 This condition occurs when any other than a long entity TC 150, 430, or 140 is addressing the invalid segment of Master File.

UPC 152 RC 0 Form 4251 Resolution
  1. RESOLUTION RC 0: Compare Unpostable name control with Master File name control.

    1. If Doc Code 14, 49, 63, 77, 78, 80, or 81, URC A or 6 to correct name or SSN. If unable to correct, URC 2 to Originator.

    2. 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.

    3. If TC 120, GUF Auto-Close URC 2 to SC Disclosure.

    4. If TC 96X, GUF Auto-Close URC 2 to Originator.

  2. If transcription error and entity code is 2 or 3, release with URC A. URC A will change the Unpostable name control to the Master File name control. See Figure 3.12.179-27. If transaction contains a name line, URC 6 to correct the name control and name line.

    Figure 3.12.179-27

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  3. 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.

  4. If the taxpayer on the invalid segment is the same as on the unpostable, but the name has changed, URC 5.

    Note:

    If Entity Code 2 or 3, a complete name line is needed when using URC 5.

  5. All others, request documents pulled from files.

UPC 152 RC 0 Document Pulled from Files
  1. 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 S-SSN are correct.

  2. Form 8379 (Injured Spouse) — Research for original TC 150 posted.

    1. If information does not match, URC 6 and make changes to name line and SSN if necessary.

    2. 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.

  3. 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.

    1. 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).

    2. 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 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.

  4. 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.

  5. 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.

    1. 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.

    2. If no tax liability and no EIC claimed, URC 6 to new IRSN.

UPC 152 RC 1

  1. CONDITION RC 1 This condition occurs for transactions that are not covered by UPC 153 or 156. (These transactions need to match only first 3 characters of input transaction with first 3 characters of posted name control.)

    Note:

    Master File will bypass TC 500 cc 52 or 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, 18, 19, 20, 70, and 76 will resequence for two cycles prior to unposting.

  2. RESOLUTION RC 1 Complete the following:

    1. If an extension, a current year return or estimated payment and taxpayer changed his/her name input TC 013. URC 0 or 6 and cycle delay as needed.

    2. 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 NC 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.

    3. If unable to determine correct name control, research for better name/SSN. If better name or SSN is found, URC 6 to make corrections.

    4. If TC is 640, 670 (including extensions with a remittance) or 680 and you cannot find taxpayer, URC 8 to Rejects to route to Unidentified.

    5. 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.

    6. If TC 898 or TC 971, URC A.

    7. All others URC 2 or 8 as appropriate and route documentation to Originator.

    8. 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, See figure 3.12.179-28.

    9. For EFTPS payments with the SSN 000-00-0002, URC 8 to Rejects. Request Rejects forward the payment to Unidentified.

UPC 152 RC 1 Procedures for MFT 35 with TC 796

  1. 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.

  2. Check both valid and invalid segments on the MFT 35 module.

    Condition Action
    If MFT 35 is present URC “0” the TC 796 to post to MFT 35. See Note
    If MFT 35 is not present URC "0" the TC 796 with a release/cycle delay code 1.
  3. IMF will perform the DM-1 check on the corrected UPC’s 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.

UPC 152 RC 2 MFT 55 TC 013 Mismatch

  1. CONDITION RC 2 This condition occurs because MFT 55 TC 013 must match on the first four characters of first and last names.

  2. RESOLUTION RC 2 Research to determine corrective action.

    1. If we can determine a VALID name control, URC D and input TC 013 on account residing on VALID segment.

    2. If corrective action cannot be determined, URC 2 and route to Originator (Exam or Collection). See Figure 3.12.179-28 for an overview of UPC 152.

    Figure 3.12.179-28

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UPC 153 Long Entity Addressing Invalid Segment of Master File

  1. This subsection contains conditions/resolutions for UPC 153:

  2. The following Command codes are useful but not inclusive when researching this condition:

    • Current processing year: CCs INOLE, NAMES, NAMEI, UPTIN

    • Prior year payments: CCs IMFOLI, INOLET, UPTIN, NAME/NAMES

    • Name change/Establishing an account: CCs ACTON, ENMOD/ ENREQ/ INCHG

UPC 153 RC 0

  1. CONDITION RC 0 This condition occurs on a name control mismatch—long entity TC 150, 140, or 430 addressing invalid segment.

  2. RESOLUTION 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: INOLE, NAMES, NAMEI, DDBKD, IRPTR (Definer L), and 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. TRDBV and 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.

  3. 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. See Figure 3.12.179-29. If the correct TIN is an ITIN with the account established on the invalid side, and shows “NEW SSA NC” in the middle of the 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. See Figure 3.12.179-29. If the correct TIN is an ITIN with the account established on the invalid side, and shows “NEW SSA NC” 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.
  4. 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.
  5. 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 him/her 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 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 NC” appears in the middle of the 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.
  6. 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 NC” 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 3.12.179-29

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  7. If SSN(s) on return are reversed, correct both SSN(s) with URC 6.

  8. 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 3.12.179-30

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UPC 153 Correcting INTL Unpostables

  1. RESOLUTION RC 0 AUSPC only INTL: Use the following when processing International taxpayers:

    1. Often, International taxpayers have dual or hyphenated surnames that they alternate in using and that can be transcribed in error.

    2. Research both names thoroughly, reviewing signatures, entity information on the return, Master File information, and CFOL Command Codes including CC NUMIDENT file using 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.

  2. Use the following research procedures:

    1. If Unpostable name is WRONG, URC 6 and make corrections.

    2. If Master File and Unpostable name controls are different, TC 013 or TC 041 to correct names. URC 6 and cycle delay as needed.

    3. See figure 3.12.179-30

    4. 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.

UPC 154 Math Error Processing

  1. 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.

  2. CONDITION RC 1 This condition occurs with TC 29X with Priority Code 7 and there is no TC 470 cc 94 present.

  3. 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.

  4. CONDITION RC 3 This condition occurs with TC 472 cc 94 if there is no TC 470 cc 94 posted.

  5. CONDITION RC 4 This condition occurs when a TC 29X (except TC 294/295 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).

  6. 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.

  7. CONDITION RC 6 This condition occurs with TC 470 cc 94 and there is an unreversed TC 470 cc 94 present on the module.

  8. RESOLUTION RC 0 through RC 6: GUF Auto-Close URC 2 to Originator.

UPC 155

  1. 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.

  2. RESOLUTION RC 0: Use the following:

    1. If Form 1040X (TC 29X) with Doc Code 54, Blocking Series 200-299, GUF Auto-Close URC 2 to Accounts Management.

    2. All other TC 29X or TC 30X, GUF Auto-Close URC 2 to Originator.

  3. 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.

  4. RESOLUTION 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.

UPC 156 Valid Segment of Master File Name Control Mismatch

  1. This subsection contains conditions/resolutions for UPC 156.

  2. 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 3) or TC 140. Exceptions occur for TC 150, TC 140, or TC 430, Entity Code 1, 4, and 5.

  3. RESOLUTION RC 0:

    1. If TC 150 or 430 and taxpayer changed his/her name, URC 5 after researching MFTRA and IRPTR to confirm taxpayer identity. If taxpayers are the same and Master File name is correct, URC 6 or URC A to correct the name control.

    2. 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. See Figure 3.12.179-31.

    3. If SSNs are reversed, correct SSN’s using URC 6. If the Entity Code is other than 1, enter the name line. See Figure 3.12.179-32.

    Note:

    If EC 2 or 3, a complete name line is needed when using URC 5.

    Figure 3.12.179-31

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    Figure 3.12.179-32

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UPC 156 Resolution When Missing Taxpayer Information

  1. If MFTRAU and IRPTRL do not confirm taxpayer identity search for better SSN using NAMES, NAMEI, etc.. If a different SSN is found, URC 6.

  2. If document is a payment and does not contain enough information to correspond, refer to (4).

  3. If unable to find a better Name/SSN, correspond with Letter 239C. Suspend case with UPCAS SC.

    1. If taxpayer's reply shows a better SSN, URC 6.

    2. If taxpayer's reply shows SSN is correct and a name change has occurred, URC 5.

  4. 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 8 and route to Unidentified.

  5. 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 should be released using URC 8 to Rejects. Rejects must delete the primary exemption and EIC.

  6. If document is a return and taxpayer's reply does not contain a different SSN or he/she does not reply to a request for additional information, follow local procedures for assigning an IRSN.

UPC 156 Resolution Procedures for E-Filed Returns

  1. Use IDRS Command Code TRPRT for a Graphic Print and CC TRDBV for Transcript Prints.

  2. See Figure 3.12.179-33 for an overview of UPC 156.

    Figure 3.12.179-33

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    Please click here for the text description of the image.

UPC 157 RC 0 (FSC 5) and RC 1 (Generated Name Control)

  1. 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.

    Note:

    Master File will bypass this condition for a corrected UPC 157.

  2. RESOLUTION RC 0: Research the two immediately preceding tax periods. If the taxpayer filed with FSC 5 for the two preceding years, URC 8 to Rejects with the following instructions.

    1. If a dependent is claimed, request Rejects change FSC to 4.

    2. If a dependent is not claimed, request Rejects change FSC to 1.

  3. CONDITION RC 1 This condition occurs when a generated name control does not match primary name control.

  4. RESOLUTION RC 1 Compare names on document and Master File. (Use signatures for correct spelling).

    1. If Master File name is correct, URC 6.

    2. If Unpostable name is correct, URC 5.

UPC 157 RC 2 Joint Name Line

  1. CONDITION RC 2 This condition occurs when a TC 000, TC 01X, TC 140, TC 150, or TC 430 contains a joint name line (containing an ampersand [&]) with one of the following errors:

    1. The ampersand (&) is not followed by a minimum of a blank space, alpha, blank space, alpha.

    2. The ampersand (&) is followed or preceded by blank space, blank space.

    3. The ampersand (&) is part of the last name.

    4. FSC is other than 2 or 7 and the ampersand (&) is included in the name line or the "To last name line" is blank.

    Note:

    Master File will consider the first alpha as the first name and second alpha as the last name. If the SSN is invalid the condition will unpost.

  2. RESOLUTION RC 2 Compare names on document with Master File.

    Note:

    For TC 000 on ITIN or IRSN, URC 2 to Originator with remarks "invalid transaction for ITIN or IRSN."

    1. If unpostable is TC 000 or TC 01X, research thoroughly using CC ENMOD to determine the correct name and/or TIN information.

    2. Using CCs ENMOD/ENREQ/INCHG, input TC 013 with correct name control, name line, and tax year. 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 should be used to enter taxpayer information and titles such as Executor, POA, Guardian, Custodian, etc. It is not to be used for the continuation of the primary name line.

    3. URC 2 to originator only if UNABLE to correct the unpostable condition.

    4. For additional information, refer to IRM 3.12.179.17.8, IMF Name Changes (TC 013).

  3. 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, W-2s, etc. for correct spelling of name.

    1. If the name line was transcribed incorrectly, URC 6 to correct the Unpostable name line and name control.

    2. If FSC needs to be corrected, URC 8 to Rejects.

  4. For E-File returns, research CCs TRDBV, INOLE, MFTRA, NAMES, and/or NAMEI, on both segments if necessary, to obtain the secondary taxpayer's SSN and last name.

    1. 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.

    2. 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).

  5. Follow the rules in IRM 3.12.179.17.6.4, Editing IMF Name Lines, in sequential order to shorten a name line to 35 characters. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, 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.

UPC 157 RC 3 - Invalid Spousal SSN

  1. CONDITION RC 3 This condition occurs for the following:

    1. TC 000, TC 01X -TC 04X, 080, 140, 150, or 430 containing a S-SSN of 123456789 or nine of the same number (ex. 111111111).

    2. TC 017 with a Justification indicator input with a S-SSN starting with 9 (This check is bypassed if the S-SSN is an ITIN).

    3. TC 150 containing RPC E containing a S-SSN starting with 9 (This check is bypassed if the S-SSN is an ITIN).

    4. TC 000 or TC 016 either with a Justification indicator input to an SSN starting with 9 (This check is bypassed if the S-SSN is an ITIN).

  2. RESOLUTION RC 3 Research for a valid S-SSN by checking the return and attachments and using CCs INOLE, NAMES, etc.

    1. If a valid S-SSN is located, URC 6 and correct the S-SSN.

    2. If a valid S-SSN is not located, URC 8 to Rejects with instructions to remove the S-SSN and spouse exemptions from the account and to remove any RPC E.

UPC 157 RC 4 Invalid SSNs

  1. 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.

  2. RESOLUTION RC 4 Research for a valid SSN by checking the return and attachments and using CCs INOLE, NAMES, etc. If payment transaction, research RTR.

    1. If a valid SSN is located, URC 6 and correct the SSN.

    2. 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 610, TC 670, or TC 430 Secure payment documents. URC 8 and have Rejects forward to Unidentified.
    C. TC 670 for a zero amount URC D and route to Files.

UPC 158 Estimated Penalty/Duplicate Assessments/Abatements

  1. 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, 18, 24, 47, 51, 52, or 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

  3. CONDITION RC 1 This condition occurs for any of the following:

    1. TC 290, 294, 298, 300, 304, or 308 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 290, 294, 298, 300, 304, or 308 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; or

    2. TC 291, 295, 299, 301, 305, or 309 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 291, 295, 299, 301, 305, or 309 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; or

    3. TC 300 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a prior TC 295 or TC 299.

    4. TC 29X/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.

  4. RESOLUTION RC 1 GUF Auto-Close URC 2 to Originator.

UPC 159 No Existing Tax Module

  1. This subsection contains conditions/resolutions for UPC 159.

UPC 159 RC 0

  1. CONDITION RC 0 The following tables provide a detailed explanation of UPC 159:

    1. This condition occurs when an Input transaction (other than those following) attempts to create a Tax Module (MFT 29 or 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, or 049

      • TC 430

      • TC 460

      • TC 460

      • TC 474

      • TC 480

      • TC 500 cc 52, 54, or 56

      • TC 520 cc 6X, 81, 83, and 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

      • 790/796 (MFT 29 Only)

      • TC 800

      • TC 810

      • TC 840

      • TC 849

      • TC 914

      • TC 916

      • TC 930

      • TC 960

      • TC 971 other AC 1–9 or 199

      • 925 after resequencing for 1 week

      Note:

      If the only transaction present in a module is TC 91X, unpost any transaction (except TC 91X) that cannot create a tax module. (Also 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 30 module.

    2. 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 640

      • TC 670

      • TC 914

      • TC 971 AC 82, 83, 97, 682 or 683

    3. MFT 31 cannot be created by any transaction other than the generated TC 370 or TC 971 AC 102 or 103. MFT 31 can also be created by TC 370 blocked 900–909.

    4. An Input Transaction (other than the following) attempts to create an MFT 35 Module:

      • TC 290 with penalty reference number (PRN) 692 for a significant amount is present

      • TC 520 CC 6X, 81, 83, 85–89

      • TC 670 DPC 36

      • TC 914

      • TC 971 AC 31–34/43/63/65/82/83/107/682/683

UPC 159 RC 0 When Correct Account is Located
  1. RESOLUTION RC 0: Research to determine where original TC 150 has posted.

  2. Use the following when the correct taxpayer account is found:

    1. If SSN, name and/or tax period ending are in error, correct with URC 6.

    2. If a transaction that creates a module is pending or has posted, URC 0 and cycle delay as needed.

    3. 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. See Figure 3.12.179-34.

    4. If TC 680 and research shows a posted or pending TC 150, URC 0, 6 or 8 depending on correction necessary to close the case.

    5. If TC 150 is UPC 171 or there is no posted or pending TC 150, change TC 680 to TC 670.

    6. 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, contact the Headquarters IMF Unpostable Analyst for resolution. DO NOT URC D TC 898/899.

    Figure 3.12.179-34

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UPC 159 RC 0 Invalid Installment Agreements User Fees (IAUF) Payments
  1. CONDITION RC 0 This condition occurs for the following:

    1. Any Revenue Receipt (except TC 694 or 695) containing a Designated Payment Code (DPC) 47– 51.

    2. TC 694 DPC 47– 51 not containing a secondary TC 360.

    3. TC 694 DPC 47– 51 containing secondary TC 360 but money amounts (TC 694 and TC 360) do not match.

    4. TC 694 or TC 695 with DPC 47-51 not addressed to MFT 55.

    5. TC 694 input to the MFT 55 tax period YYYY01 not containing DPC 47– 51.

    Note:

    The Installment Agreement User fees were updated as of January 1, 2014.

    DPC Fee Type Amount
    47 (new) Reduced origination fee $43.00
    48 (new) Reduced DDIA origination fee $43.00
    49 New DDIA origination fee $52.00
    50 New agreement origination fee $120.00
    51 Reinstated agreement fee $50.00
  2. RESOLUTION RC 0: Use the following to resolve when the taxpayer is not deceased:

    1. Research CC IMFOL to review taxpayer’s account to see if MFT 55 is posted on the taxpayer’s account.

    2. Research CC TXMOD to see if the taxpayer’s account is in Status 60.

    3. Ensure the payment was applied to MFT 55 with the correct Designated Payment Code (DPC) and tax period.

    4. If the missing item on the unpostable condition is the DPC, URC 8 to Rejects. Inform Rejects to enter the DPC of 47– 51.

    5. If payment/tax period, etc. was applied to MFT 30 and a MFT 55 is established on taxpayers account correctly, URC 6 to correct.

    6. 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/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 47– 51.

    7. If TC 695, URC 8 to Rejects and request they forward to the originator.

    8. If the DPC of 47– 51 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.

    9. If the revenue receipt should be 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.

  3. RESOLUTION RC 0: Use the following to resolve for deceased taxpayers when the TC 971 has been voided:

    Note:

    Verify the taxpayer is deceased by researching CC INOLES for a Date of Death.

    1. Input TC 012 on CC ENMOD to bring the account back to an active status.

    2. Establish Dummy Account with CC ACTION, MFT 55 for the earliest Balance Due Tax Period (example: 200601).

    3. On REQ77 input TC 971 and Action Code 082 if User Fee is $120.00 (New IA) or 083 (Revised IA) if user fee is $50.00 in the TC 971/151 CD Field.

    4. URC 6 to the previously established MFT 55 for the earliest Balance Due Tax Period (example: 200601).

    5. Input TC 020 on CC ENMOD with a Posting Delay of 4 weeks to re-establish the MFR 08 status.

UPC 159 RC 0 All Other Transactions
  1. If TC 96X, URC 2 to Originator.

  2. If TC 120, GUF Auto-Close URC 2 to Disclosure Office.

  3. If TC 140, TC 141 or TC 142, GUF Auto-Close URC 2 to Collections.

  4. All others, use URC 2 or 8 as appropriate. See Figure 3.12.179-35 for an overview of UPC 159.

    Figure 3.12.179-35

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    Please click here for the text description of the image.

UPC 159 RC 0 Procedures for MFT 35 with TC 796

  1. 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.

  2. Check both valid and invalid segments of the MFT 35 module.

    Condition Action
    MFT 35 is present URC “0” the TC 796 to post to MFT 35. See Note
    MFT 35 is not present URC “0” the TC 796 with a release/cycle delay code 1. Any corrections made after May 14, 2015 should use release cycle 1.
    • IMF will perform the DM-1 check on the corrected UPC’s 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.

UPC 159 RC 0 Procedures for MFT 35 Transactions that are other than TC 796 or Payment Transactions

  1. Research the taxpayer tax modules for both MFT 30 and MFT 35.

    If Then
    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 826/706 credit transfer posting on the MFT 30/35 modules after a TC 896 posted on the MFT 30 and the TC 796 unposted on the MFT 35.
    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.

UPC 160 - Audit Criteria on Master File

  1. This subsection contains conditions/resolutions for UPC 160.

UPC 160 RC 0–2

  1. CONDITION RC 0 This condition occurs when a TC 291 or 299 not containing priority Code 1, 2, 6, 7, or 8, attempts to post to a module containing an unreversed TC 420 or 424.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

  3. 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.

  4. CONDITION RC 2 This condition occurs when a TC 290, blocking series 290-299, when the module has an unreversed TC 30X present.

  5. RESOLUTION RC 1 and RC 2 GUF Auto-Close URC 2 to Accounts Management.

UPC 160 RC 3–5

  1. CONDITION RC 3 This condition occurs with a TC 420 and the module contains an unreversed TC 420.

  2. 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.

  3. RESOLUTION RC 3 and RC 4: GUF Auto-Close URC 2 to Exam.

  4. CONDITION RC 5 This condition occurs when a TC 424 attempts to post (except TC 424 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 attempts to post and the module contains a TC 916 or the entity contains TC 918.

  5. RESOLUTION RC 5 All cases are assigned to GUF Category E1.

UPC 160 RC 6–8

  1. CONDITION RC 6 This condition occurs when a TC 421 attempts to post when 640 Freeze is in effect (for Doc Code 47 only).

  2. CONDITION RC 8 This condition occurs when a TC 424 is input to a module containing a TC 494.

  3. RESOLUTION RC 6 and 8: GUF Auto-Close URC 2 to Exam.

UPC 161 Check Digit/SSN Mismatch

  1. CONDITION RC 0 This condition occurs when the check digit mismatches.

  2. RESOLUTION RC 0: Use the following to make corrections:

    1. If check digit is incorrect, change to a name control with URC 6.

    2. If taxpayer changed his/her name, input TC 013, URC 6 and cycle delay as needed.

    3. If check digit is correct but SSN is in error, research for a better SSN. If found and account is present, correct SSN/name control with URC 6.

    4. If a better SSN is found and account is not present, input TC 000, cycle delay as needed and correct with an URC 6.

    5. If TC 96X, GUF Auto-Close URC 2 to Originator.

UPC 162 Tax Period Ending Mismatch

  1. 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;
    1.Bypass for a TC 150 with CCC Y, TC 140, TC 430, TC 370 Julian Date 997 input to MFT 29, TC 370 Julian Date 999 input to MFT 31 or MFT 65, and MFT 55 transactions. 2. TC 971 AC 18X to allow any MFT number to be input to the X-Reference Field.

    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.

    Note:

    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.

  2. RESOLUTION RC 0: Correct TC 29X or TC 30X with the following:

    1. If an assessment is present and statute of limitation will expire within 60 days, reassign to Statutes with CC UPASG and hand carry to Statutes.

    2. All others, URC 2 and route to Originator.

  3. If the payment transaction (TC 610, 640, 660, or 670) is intended for IMF, post to the correct Master File Tax Period Ending with URC 6.

  4. If payment transaction (TC 610, 640, 660 or 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.

UPC 162 Payment Transfer Resolutions

  1. RESOLUTION: If transferring payments from Calendar Year (CY) to a Fiscal Year (FY) on same TIN, follow preparer's intent.

    1. TC 016 to update Master File.

    2. URC 0, and cycle delay as needed.

    Note:

    Exception: Bypass UPC 162 RC 0 for TC 370 Julian Date 999 input to MFT 65.

UPC 162 TC 370 (Jeopardy Assessments)

  1. RESOLUTION: If UPC contains an input error, URC 6 to correct.

  2. If no input error is detected:

    1. Input TC 016 to update Master File.

    2. URC 0 and cycle delay as needed.

    3. After TC 370 posts, change taxpayer's month ending with TC 016 to agree with current Master File.

  3. If Doc Code 77 (generated transaction), URC D.

UPC 162 Extensions of Time to File (Form 4868)

  1. 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.

  2. 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.

  3. If they filed form 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.

  4. 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

UPC 162 Short Period TC 150 with Deceased Taxpayer

  1. 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.

    1. Input TC 016. Close with URC 0 if CCCs are input correctly (see IRM 3.12.179.33.1

    2. If CCCs are incorrect, URC 6 to add one CCC. URC 8 if two CCCs are needed, or to remove CCC(s).

  2. If DOD is BEFORE period covered by return, URC 8 and request Rejects convert to Form 1041.

  3. If DOD is AFTER period covered by return, URC 8 and request Rejects change month ending on return to agree with Master File.

UPC 162 Resolution for All Other Conditions

  1. 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 should 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.

  2. If taxpayer indicates a different tax period than Master File:

    1. Check for a statement, Form 1128, or authorization described under the IRC allowing tax period ending change.

    2. If evidence is present, TC 016 to change Master File.

    3. Ensure all TCs posted on Master File under previous FYM are transferred to new tax period.

    4. URC 0 to post after all transactions are completed.

  3. TC 971, GUF Auto-Close URC 2 to Originator.

UPC 162 Correspondence Guidelines (TC 150s)

  1. If you cannot decide whether Master File or Unpostable document is correct, correspond using a 319C Letter or appropriate letter and suspend case. If taxpayer indicates:

    1. 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.

    2. 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.

    3. 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.

UPC 162 Correcting INTL Unpostables

  1. 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 should 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.

  2. 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.

  3. If tax period ending is more than 12 months after previously posted return, correspond using 319C Letter. 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. See Figures 3.12.179-36 through 3.12.179-38.

  4. Taxpayers living in Australia often use a June (06) fiscal tax period ending that coincides with Australian accounting period.

  5. Some Puerto Rico taxpayers file Form 1040PR when they reach the maximum earnings for SECA taxes without waiting for the end of tax period.

    1. 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.

    2. Indicate "Hold for End of Year Processing."

    3. Correct tax period ending on return.

    4. Follow domestic Unpostable procedures. See Figure 3.12.179-38

      Note:

      Self-employed persons residing in Puerto Rico compute and report their Social Security/Self Employment Tax on Form 1040PR.

  6. Form 1040SS is same form as Form 1040PR printed in English and is filed by persons residing in Virgin Islands, Guam, American Samoa and Northern Mariana Islands.

    Figure 3.12.179-36

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    Figure 3.12.179-37

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    Figure 3.12.179-38

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UPC 163 TC 000 Finds an Existing Tax Module

  1. 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

UPC 164 RC 0–8

  1. 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:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION 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 CCs IRPTR, RTVUE, IMFOL, MeF etc.

    1. If withholding amount is correct, URC 0.

    2. 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.

    3. If credits are reversed, URC 8 to Rejects. Request a correction of money amounts on ES and withholding fields. See Figure 3.12.179-39.

  3. If withholding amount is not verified, or no W–2 or substitutes are attached, correspond with taxpayer using 12C letter for verification of withholding amount.

    1. When taxpayer verifies amount, URC 0.

    2. If taxpayers' documentation is different, URC 8. Request Rejects change withholding amount with descriptive narrative.

    3. If taxpayer does not reply, URC 8. Request Rejects to remove withholding amount from record. Notate "Delete withholding. No reply to 12C Letter."

    Figure 3.12.179-39

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  4. 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.

  5. RESOLUTION RC 1 Corrected with a GUF Auto-Close URC 8 to Rejects.

  6. 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 290/300 for zero, or if the TC 150 contains CCC O.

  7. RESOLUTION RC 2 KITA. Call or send an E-mail to KITA Coordinator Teresa Olsen, (816) 499-5158 to 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.

    1. 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.

    2. Input remarks on IDRS, "case transshipped to KITA Coordinator " .

    3. Mail the case along with all supporting documentation (Tax forms, taxpayer correspondence, etc.) after cancellation of the DLN to the following address:
      IRS Accounts Management
      333 W. Pershing Rd.
      Attn: Teresa Olsen
      Kansas City, MO 64108

  8. RESOLUTION RC 2 HOSTAGE. If HSTG displays on CCs ENMOD, SUMRY, TXMOD or 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: 2385 Chamblee Tucker Road STOP 74 / Team 107, Chamblee GA 30341. Contact Robert Ginn at 678-530-7754 for clarity of Hostage Indicators.

  9. 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/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.

  10. RESOLUTION RC 5

    1. For TC 150, GUF Auto-Close URC 8 to Rejects.

    2. For TC 29X/30X, GUF Auto-Close URC 2 to Originator.

  11. CONDITION RC 6 FIRST TIME HOME BUYERS CREDIT (FTHBCR) - This condition occurs when TC 150 is input at the same time as a TC 971 AC 137. TC 971 AC 137 is generated when a return breaks a FTHBCR filter rule.

    Note:

    Master File will bypass for a corrected UPC 164 RC 6.

  12. RESOLUTION RC 6 GUF Auto-Close URC 8 to Rejects.

  13. CONDITION RC 8 FIRST TIME HOME BUYERS CREDIT (DUPLICATE CLAIM) This condition occurs when TC 150 with FTHBCR per Computer (section 4) is significant and either primary or secondary or (both) FTHBCR are on the DMF file. This condition also occurs for a return when the primary and/or spouse FTHBCR amt is significant in the FTHBCR section in the entity.

  14. RESOLUTION RC 8 GUF Auto-Close URC 8 to Rejects.

UPC 164 RC 9 45R Health Credit Claimed

  1. CONDITION RC 9 Unpost TC 150 claiming 45R small business health CR if any of the following conditions are met

    1. Unpost TC 150 claiming the 45 R small business health credit if input to a tax year after 201412 and both the 45R year 1 and 45R year 2 in the entity are significant.

    2. Unpost TC 150 claiming the 45R small business health credit if input to a tax period later than 201412 and the tax year is not a consecutive year (+ or -) from the 45R year 1 in the entity.

    3. Bypass this unpostable for duplicate returns

  2. RESOLUTION RC 9 RESERVED.

UPC 165 Civil Penalty Overflow

  1. 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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. CONDITION RC 1 This occurs if the tax period is 198901 through 201012, and TC 290 contains reference number 50X or 53X that would cause the net amounts of all reference number 50X and 53X posted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. CONDITION RC 2 This occurs if the tax period is 201101 and subsequent, and TC 290 contains reference number 50X or 53X that would cause the net amount of all TC 24X with reference number 50X and 53X posted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. RESOLUTION RC 0, RC 1 and RC 2: Resolve as follows:

    1. If an abatement is pending or posted, URC 0 and if necessary, cycle delay as needed to post after abatement.

    2. If no abatement is pending or posted, URC 2 and route to the IRP Penalty Unit.

  5. CONDITION RC 3 This occurs if the tax period is 201501 and subsequent, and TC 290 contains reference number 50X or 51X that would cause the net amount of all TC 24X with reference number 50X and 51X ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. RESOLUTION RC 3 resolve as follows:

    1. GUF Auto - Close URC 2 to Originator.

UPC 166 Filing Status Code (FSC) Mismatch

  1. CONDITION RC 0 This condition occurs when there is a Filing Status code mismatch (TC 150, Entity code 2 or 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.

  2. RESOLUTION RC 0: Use the following to correct this condition:

    1. 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.

    2. If FSC was input incorrectly, correct the document. Close with URC 8 with instructions to correct FSC.

  3. If transaction is Form 8379 (Injured Spouse), research for original TC 150 posting.

    1. If FSC matches, URC 6 to add name line and SSN if necessary.

    2. If FSC does not match; URC 8 and request Rejects correct FSC and Entity information.

UPC 166 Changing Filing Status Codes

  1. If taxpayer changed his or her Filing Status Code, use the following:

    1. If FSC on return is 1 or 4, URC 6 and enter name control and name line as it appears on return.

    2. If FSC on return is 2 and return contains spouse's name, SSN, and signature, URC 6. Enter appropriate name control, name line, and add spouse's SSN.

    3. If FSC on return is 2 and spouse's name, SSN, and signature are not available, close with URC 8. Request a change of FSC to 6.

    4. If FSC on return is 3, URC 6 to enter name line as it appears on return, and add spouse's SSN, if available. See Figure 3.12.179-40 for an overview of UPC 166.

  2. If taxpayer is a first time filer as primary (filed jointly as secondary in prior years), and spouse's SSN was used,

    1. establish taxpayer's account with TC 000, or input TC 013 if needed.

    2. URC 6 to correct SSN, entering name control, name line, and spouse SSN if FSC 2 or 3.

    3. If payments or credits are posted, research original return data. Transfer to correct account and cycle delay as appropriate.

UPC 166 Decedent Returns (FSC Mismatch)

  1. If decedent return and FSC's on return and Master File are different, determine correct FSC using Date of Death (DOD).

    1. If FSC on Master File is correct, URC 8. Request Rejects correct FSC to agree with Master File.

    2. If FSC on return is correct, URC 6, and add name line.

    3. If return contains incorrect CCCs, URC 8 to Rejects and request removal of erroneous CCC.

      Note:

      Ensure primary taxpayers DOD is before first day of tax period ending.

    See Figure 3.12.179-41.

    Figure 3.12.179-40

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    Figure 3.12.179-41

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UPC 166 Correcting INTL Unpostables Filing Status Code Mismatch (AUSPC)

  1. RESOLUTION RC 0: If FSC on chargeout 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 1040PR does not require an FSC. To correct, delete FSC.

  2. The Filing Status Codes valid on Form 1040NR are 1, 3, 5 and 6. They differ from domestic Form 1040 Filing Status Codes. There are two single blocks and three married-filing-separate blocks, depending on country of residence claimed by taxpayer (notated in blocks under right side of entity portion). Use the following for editing INTL cases:

    1. Edit FSC 1 when box 1 or 2 is checked.

    2. Edit FSC 3 when box 3 or 4 is checked and no exemption is claimed for spouse.

    3. Edit FSC 6 when box 3 or 4 is checked and an exemption is claimed for spouse.

    4. Edit FSC 3 when box 5 is checked.

    5. Edit FSC 5 when box 6 is checked.

    6. Edit FSC 1 when no blocks are checked and there is no other indication of filing status.

    7. Edit FSC 1 if DOD is two or more years before tax year of return.

    8. Edit FSC 6 if taxpayer is a citizen of India and an exemption is claimed for a spouse.

    See Figure 3.12.179-42.

    Figure 3.12.179-42

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UPC 167 Incorrect Penalty Adjustment

  1. This subsection contains condition/procedures for UPC 167.

UPC 167 RC 0–1

  1. CONDITION RC 0 This condition occurs when the tax period is 198611 and prior and a TC 290, 291, 300, or 301 containing a TC 320 is input to a module containing a significant net of TC 160, 166, 270, 276, or 350.

  2. CONDITION RC 1 This condition occurs when the tax period is 198611 and prior and a TC 290, 291, 300 or 301 containing a TC 160, 270, or 350 is input to a module with a significant TC 320 posted.

  3. RESOLUTION RC 0 and RC 1: Correct with the following:

    1. If Doc Code 51, contact originator for instructions to edit the document with corrections. Close with URC 8 for Rejects to input corrections.

    2. All others, GUF Auto-Close URC 2 to Originator.

UPC 167 RC 2–4

  1. 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.

  2. RESOLUTION RC 2 Correct using the following:

    1. If a pre-journalized amount is zero (0), URC 2 to Originator.

    2. If a pre-journalized amount is significant, GUF Auto-Close URC 8 to Rejects.

  3. CONDITION RC 3 This condition occurs for the following:

    1. MFT 30 —TC 290 or 30X with a secondary TC 161, 201, 241, 271, 281, or 311 and Abatement Refusal Indicator is significant, or

    2. 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.

  4. CONDITION RC 4 This condition occurs if TC 290 is for zero amount with blocking series 96X and the Abatement Refusal Indicator is significant.

  5. RESOLUTION RC 3 and RC 4: GUF Auto-Close URC 2 to Originator.

UPC 168 Reversal Transaction Fails to Find Original Related TC

  1. This subsection contains conditions/procedures for UPC 168.

UPC 168 RC 0 Reversal Transaction Fails to Find Original Related TC

  1. 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.).

    COLUMN A (TC attempting to post) COLUMN B (TC that needs to be present on account
    DMF TC 130 See Note 20
    131 See Note 5 130
    149 148 See Note 11
    161 160 or 166
    162 160 or 161
    171 170 or 176
    201 200
    241 240 See Note 13
    271 restricted FTP
    272 restricted FTP
    281 280 or 286
    290 (Block Series 970–979) 290 (Blocking Series 960–969)
    294 295, 305
    304 305, 295
    311 310
    321 320
    342 340 or 341
    351 350
    361 360
    428 420, 424 (Doc Code not 51/52)
    451 (Except Doc Code 52) 450
    462 460
    470 cc 95 240 (Ref. Num. 618, 622, 628, 630, 631, 665–673)
    471 470
    472 470
    472 cc 95 470 cc 95
    475 474
    481 480
    482 480
    483 480
    494 See Note 4 494
    495 See Note 4 494
    502 (CSED in must match) 500
    520 cc 82 240 (Ref Num 618, 622, 628, 630, 631, 665–673)
    521 See Note 8 520
    522 See Note 8 520
    531 530
    532 530
    535 534
    542 540
    571 See Note 2 570 or 576
    572 See Note 2 570 or 576
    592 590 through 599
    611 610 (or remittance)
    612 610 (TC 150 or 97X)
    632 630 or 636
    637 See Note 3 636
    641 640
    642 640
    661 660 or 430
    662 660, 666, or 430
    671 670
    672 670
    681 680
    682 680
    691 690
    692 690
    694 360
    695 694
    701 706
    702 700
    712 710 or 716
    721 720
    722 720
    731 736
    732 730
    742 740
    762 760
    765 764 or 768 See Note 23
    766 898 See Note 7
    767 766 See Note 23
    772 770 or 776
    781 780
    782 780
    788 780
    792 790 or 796
    802 800 or 806
    807 800 or 806 See Note 23
    810 810
    811 810
    821 826
    822 820 or 824
    824 130
    832 830 or 836
    843 841
    844 840 or 846 or 849
    845 844
    851 850
    852 850 or 856
    890 130
    892 See Note 1 890 or 896
    897 See Note 6 896
    910 See Note 12 910
    911 910
    912 914
    915 916 or 918
    917 916
    919 918
    922 See Note 9 922
    925 925
    932 930
    “961 960
    971 (AC 001–009 only) 150, 976, 977
    971 AC 056 see note 22
    971 AC 163 971 AC 063
    971 AC 096 971 AC 097
    971 AC 263 unpost unless checkbox set
    971 AC 094 971 AC 093
    971 AC 145 See PRP 460–2
    972 must match AC of 971 (unless AC 051)
    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 57 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 (i.e., 02 and 03).
    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 521/2 with cc 6X if there is no unreversed TC 520 with matching 6X closing code.

    • TC 521/2 with cc 73 if there is no unreversed TC 520 cc 73 posted cycle 200201 or subsequent.

    • TC 521/2 with cc 76 or 77 if there is no unreversed TC 520 cc 76/77.

    • TC 521/2 cc 81 if there is not an unreversed TC 520 cc 81.

    • TC 521/2 cc 83 if there is not an unreversed TC 520 cc 83 posted cycle 199201 or later.

    • TC 521/2 cc 85 if there is not an unreversed TC 520 cc 85.

    • TC 521/2 cc 86 if there is not an unreversed TC 520 cc 86.

    • TC 521/2 cc 87 if there is not an unreversed TC 520 cc 87.

    • TC 521/2 cc 88 if there is not an unreversed TC 520 cc 88.

    • TC 521/2 cc 89 if there is not an unreversed TC 520 cc 89.

    • TC 521/2 not carrying closing code if there is not an unreversed TC 520 with closing code other than 76, 77, 81, 83 or 85–89.

    • TC 521 with a statistical indicator if the module does not contain an unreversed TC 520 with cc 81, 83, or 85–89.

    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
    1. Any TC 925 with process code other than 0000 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.

    2. Any TC 925 with a closing process code and the last posted TC 925 contains a closing process code on the last significant process code. Bypass for corrected unpostable.

    3. Any TC 925 with Process code 4050 ( ‘Reconsideration Received’ process code) and the last posted TC 925 doesn’t contain a closing process code 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 blocked other than 100–159 or Doc Code 52 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 20) input to an account containing a campus zip code. These are 39901, 01810, 64999, 45999, 73301, 00501, 19255, 84201, 37501, 93888.
    21. Unpost TC 972 AC 84/85 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.
    23. TC 766 with an OTN must match the OTN of a TC 898. Also unpost a TC 29X containing Reason Code 86, 87, 89, 90, or 91 unless the record contains an OTN. Also note the amount can't exceed the net of TC 898/899 with matching OTN.
    24. Master File will bypass TC 29X/30X input to MFT 31 that contains Priority code 9 for reference numbers 807, 765, and 767 and for secondary TC 772.
    Master File will also bypass for TC 370 blocking series 900–94 input to MFT 31 that contain TC 802, 765, 767 or 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.
    25. The Cross Reference TIN in TC 971 AC 100–108 and 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.
    26. 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.
    27. TC 971 AC 050 with input value WI if the entity contains a FLC of 66 or 91.
    28. Unpost TC 971 AC 276 or 277 unless the modules contains an unreversed TC 971 AC 275.
    29. If the input TC 972 AC 069 or 169 contains an XREF SSN, the XREF SSN must match the XREF SSN in an unreversed TC 971 AC 069 or 169. If none found, close with URC 2 to originator.
    30. 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.
    31. 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.
    32. Unpost a Document Code 51 TC 767 when it does not match the transaction date of the posted TC 766.
    33. Unpost a TC 971 ac 65 if the XREFSSN is not equal to the primary SSN or the S-SSN . Unpost TC 971 AC 62 containing an XREF TIN that does not match the primary SSN or secondary SSN (in the controlling name line). Unpost TC 972 AC 62 containing an XREF TIN that does not match the XREF TIN in a prior posted TC 971 AC 62.
    34. Unpost TC 971 ac 111 if input to an account with a merge or slot completed in the prior or current tax year processing.
    35. Unpost TC 972 AC 18x containing an XREF TIN/MFT/TAXPER that does not match the XSREF TIN/MFT/TAXPER in a prior posted TC 971 with matching action code and transaction date.
    36 The XREF TIN in TC 971 AC 100/101/106/107/109 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 100/101/106/107/109 input to a module containing an unreversed TC 971 AC 100/101/106/107/109 with non-matching action codes.
UPC 168 RC 0 Resolution for Transaction Codes
  1. If TC 824 or 890, research for TC 130.

    1. If TC 130 will post in a subsequent cycle, URC 0 and allow transaction to post after TC 130.

    2. 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).

    3. If module balance is different from or greater than Unpostable amount, reverse the credit with URC 6 if possible. Otherwise, URC 8 requesting a credit reversal and notify Originator of corrective action taken.

  2. If TC 480, GUF Auto-Close URC 2 to Originator.

  3. If TC 96X, GUF Auto-Close URC 2 to Originator.

  4. 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.

  5. If TC 892, determine if TC is addressing the correct module.

    1. If tax period and/or SSN is incorrect, URC 6.

    2. If TC 892 without posted TC 130, URC 6 to TC 700.

    3. 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).

  6. If Installment Agreement User Fees, TCs 672, 695 and 361, See IRM 3.12.179.11.1 (1)

  7. If TC 571: URC 2 to originator with REMARKS: NR Active TC 570 to REV: VOID

  8. If TC 290: URC 2 to originator with REMARKS: NR TC PTD to ADJ: VOID

UPC 168 RC 0 Resolution for Doc Codes
  1. If Doc Code 34 with an incorrect credit reversal, URC 2 and add remarks.

  2. If Doc Code 24, 48, or 58 and cannot find related TC, take necessary action to reverse credit. Notify originator of action taken using local routing procedures.

    1. When TC 821 unposts 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.

    2. When TC 832 unposts 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.

    Note:

    Refer to IRM 3.12.179.11 for additional information on Category Code L7.

  3. If Doc Code 51

    1. Contact Originator for action (s) needed, URC “8” and request Rejects change the transaction.

  4. If Doc Code 54

    1. If unposted TC reversal does not have a matching TC, URC 2 to Originator.

  5. If Doc Code 77

    1. If the unpostable is a TC 972 AC 121 and no matching TC 971 AC 121 close using URC “D”.

    2. If the unpostable is a TC 972 AC 111 and no matching TC 971 AC 121 close using URC “D”.

    3. If the unpostable is a TC 972 AC 129 close using URC “D” due to duplicate systemic and manual inputs.

    Figure 3.12.179-43

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UPC 168 RC 0 Resolution for All Other Conditions
  1. All other conditions, research for related transaction code.

    1. If found, make the necessary corrections to post TC to Master File. See Figures 3.12.179-44 and 3.12.179-45.

    2. 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: 'DUPL TC:VOID'
      If no transaction to reverse: 'NR TC PTD TO REV:VOID'"

    Figure 3.12.179-44

    This is an Image: 33742044.gif
     

    Please click here for the text description of the image.

    Figure 3.12.179-45

    This is an Image: 33742045.gif
     

    Please click here for the text description of the image.

UPC 168 RC 0 Procedures for MFT 35 Transactions that are other than TC 796 or Payment Transactions

  1. Research the taxpayers tax modules for both MFT 30 and MFT 35.

    If Then
    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 826/706 credit transfer posting on the MFT 30/35 modules after a TC 896 posted on the MFT 30 and the TC 796 unposted on the MFT 35.
    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 where the debit transaction posted.

UPC 168 RC 1–3

  1. CONDITION RC 1 This condition occurs for the following reasons:

    1. If Lifetime Exclusion (LTEX) has been previously claimed and input transaction value is different from Master File value and the year's digits of input transaction are not equal to Master File year's digits; or

    2. Lifetime Exclusion has not been previously claimed and input transaction has a value of "8" .

  2. RESOLUTION RC 1 GUF Auto-Close URC 2 to Exam.

  3. CONDITION RC 2 This condition occurs when a TC 016 from IDRS for PDT (Potential Dangerous Taxpayer) with blocking series 700-749 or 750-799 has the same indicator value as the current Master File value.

  4. RESOLUTION RC 2 GUF Auto-Close URC 2 to Originator.

  5. 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 39 is input to a module with a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

    Master File will bypass this condition for 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).

  6. RESOLUTION RC 3 GUF Auto-Close URC 2 to Collection.

UPC 168 RC 6

  1. CONDITION RC 6 This condition occurs for the following:

    1. when TC 290/300 with reference number 500–696,700-759 and 786–792 for a negative amount attempts to post to a module that does not contain a posted TC 240 with matching reference number.

    2. 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 Credit Reference Number (CRN) 698 EIN.

    Note:

    Reference Numbers 697 and 699 for a negative amount require an unreversed TC 240 with reference number 618.

  2. RESOLUTION RC 6 GUF Auto-Close URC 2 to Originator.

UPC 168 RC 7–9

  1. CONDITION RC 7 This occurs for the following conditions:

    1. TC 016 with KITA (Killed in Terrorist Action) value of 1 and the entity contains a value of 1; or

    2. TC 016 with KITA value of 2 and the entity contains a value of 2; or

    3. TC 016 with KITA value of 9 and significant value is not present;

    4. TC 016 with a Minister Value of 9 when a significant value is not already present in the entity.

  2. RESOLUTION RC 7 GUF Auto-Close URC 2 to Originator.

  3. CONDITION RC 8 This occurs for the following conditions:

    1. 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.

    2. 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.

  4. RESOLUTION RC 8 GUF Auto-Close URC 2 to Originator.

  5. CONDITION RC 9 This condition occurs if TC 015/030 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 TC015 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.

  6. RESOLUTION RC 9 GUF Auto-Close URC 2 to Originator.

UPC 169 Invalid Entity Field

  1. This subsection contains conditions/resolutions for UPC 169.

UPC 169 RC 0–3

  1. 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.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

  3. 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 S-SSN only).

  4. RESOLUTION 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.

  5. CONDITION RC 2 This condition occurs due to a Filing Status mismatch (Entity Change Transactions).

  6. RESOLUTION RC 2 GUF Auto-Close URC 2 to Originator.

  7. 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 S-SSN.

  8. RESOLUTION RC 3 URC 2 to Originator.

UPC 169 RC 4–8

  1. 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 S-SSN.

  2. RESOLUTION RC 4 GUF Auto-Close URC 2 to Originator.

  3. 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 S-SSN.

  4. RESOLUTION RC 5 GUF Auto-Close URC 2 to Entity.

  5. 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 S-SSN.

  6. 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 S-SSN.

  7. 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 S-SSN.

  8. RESOLUTION RC 6, RC 7, and RC 8: — GUF Auto-Close URC 2 to Originator.

UPC 169 RC 9

  1. 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 30) and any of the following conditions are met:

    1. Not containing a Spouse Indicator; Containing a Spouse Indicator greater than 02; or containing a section 29 or 30 with spouse indicators of equal value.

    2. Containing a Spouse Indicator of 2 and the S-SSN 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.

Resolution for UPC 169 RC 9

  1. 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 CCs INOLE, MFTRA, and IRPTR proves SSN belongs to the secondary taxpayer:

    1. 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.)

    2. 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.)

  2. 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 IRPTR displays Mary A Doe with matching DOB.

UPC 170 Incorrect Adjustment

  1. CONDITION RC 0 This condition occurs if TC 290 with blocking series 290–299 for the following:

    1. an Amended return is already posted

    2. Duplicate Return Freeze is on

    3. ORIGINAL return contained any MATH ERROR CODES or

    4. UNREVERSED TC 576 is present in the module.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Accounts Management.

UPC 171 Bankruptcy

  1. CONDITION RC 0 This condition occurs when a TC 520 cc 83, cc 85, or 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, 29X, 30X, and 370 transactions will bypass all unpostable checks for purged bankruptcy cases except UPC 171; for all MFT 29 transactions and TC 370 Doc Code 52 with Julian Date 999.

  2. RESOLUTION 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., UPCs 171 and 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.

Petition Date of October 22, 1994, or Later

  1. If petition date of TC 520 cc 83, 85, or 88 is October 22,1994, or later, URC 0.

    Note:

    Closing code (cc) 88 is obsolete as of 01/01/2003.

Civil Penalties

  1. 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.

  2. If originator can be determined, URC 2 to originator.

  3. If originator cannot be determined,

    1. Put the case in the Bankruptcy Hold File.

    2. Contact District Office to determine corrective action.

    3. Correct with appropriate URC as instructed by responsible District Office employee.

Abatements/Assessments with Petition Date Earlier than October 22, 1994

  1. If petition date of TC 520 cc 83–85 or 87 is earlier than October 22,1994, research with CC TXMOD for the petition date of the TC 520 cc 83/85–87.

  2. Split Period Returns

    1. If taxpayer files two returns for same period, send a copy of both returns to Insolvency function. Attach a routing slip indicating split period returns.

    2. When notification is received from Insolvency to assess cases, URC 0.

  3. 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 SCCB.

  4. TC 290/300

    1. Determine if TC is an assessment or abatement. If abatement or zero amount, URC 0.

    2. If TC is an assessment and proposed amount has been paid, URC 0.

    3. 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.

TC 150 with Petition Date Earlier than October 22, 1994

  1. If TC 150 and is a refund, zero balance, or full paid, URC 0.

  2. If TC 150 is a balance due and is out of your Service Center jurisdiction, photocopy the return (page 1 and 2 of 1040; page 1 for all others).

    1. If it was filed late, notate on photocopy "Late Filed" .

    2. If there are discrepancies between credit claimed and true credit available, notate "CR MISMATCH" and the available credit amount on the photocopy.

    3. If return is underpaid, also notate "Tax Due" .

    4. If unable to get return from Files, notate "Document not in files" .

  3. Associate the case with the Bankruptcy Listing before mailing to the correct Area Office/Insolvency Office controlling the case.

Procedures for Bankruptcy Cases Earlier than October 22, 1994

  1. Divide the Bankruptcy listings by Area Office responsibility. Send a copy of the listing to the appropriate Area Office Insolvency.

  2. 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.

Area Office Insolvency

  1. If center has an agreement with Area Office Insolvency staff to work their own bankruptcy unpostables, reassign to Area Office Insolvency assignment number.

  2. Do not reassign bankruptcy cases to any other Unpostable area. Do NOT put in a suspense status.

  3. 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).

  4. 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 should contain:

    1. Petition date.

    2. Date Automatic stay was lifted.

    3. Date TC 521 was input or a (-) if automatic stay has not been lifted, and/or TC has not been input.

  5. Complete the processing as follows:

    1. Locate the cases held in the bankruptcy hold file.

    2. If cases contain a statement "No Liability for Failure to Pay Penalty—Bankruptcy Case" , URC 6 and input a CCC "M" .

    3. If there is no statement pertaining to FTP, URC 0.

    4. Check off and initial each item on listing or memo as closed.

    5. If it is a statute period and TC 521 is posted, URC 0.

Assessment Statute Expiration Date (ASED) for Bankruptcy Cases

  1. 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.

  2. 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).

  3. 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.

  4. If a Bankruptcy Case unposts UPC 150 (Statute Unpostables) and TC 520 cc 83/85/88 has not been reversed, treat as a bankruptcy case. Notify Area Office Insolvency of the open case as UPC 150 and that it does not appear on the bankruptcy listing.

    1. Attach a memorandum listing the cases.

    2. Attach a photocopy of document to weekly bankruptcy listing and route to the Area Office/Insolvency Office.

    3. Suspend in Bankruptcy Hold File until notified by insolvency 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.

Notification of Wrong Area Office/ Insolvency Processing Cases

  1. If you receive information cases are missing in insolvency offices, research CC IMFOL/MFTRA with Request Type "T" for TC 520. Research for the originating Area Office where the TC 520 was input.

    1. If found, route to that Area Office.

    2. If not found, URC 0. Enter remarks, "NO BANKRUPTCY CASE FOUND IN DO/Area Office" .

Bankruptcy Unpostables Repeating (Other than UPC 171)

  1. Verify the Area Office Insolvency requested releasing the account.

  2. Correct unpostable condition, if possible (following procedures for the repeat code of particular Unpostable condition). URC 0.

  3. 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 should not input TC 521 in any case because it is completed by Insolvency or Collections.

Unpostables Release Transcripts

  1. 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.

  2. RLSE transcripts are in TIN order and

    1. DOES NOT display closing codes.

    2. Display the TC 521 and a generated "R" (reversal) to the TC 520.

  3. When unpostables receives the RLSE Transcripts,

    1. Release the case with URC 0.

    2. Pull the document from the Bankruptcy file and route to Files to be filed in its original block.

Annual Purge of Bankruptcy Unpostables

  1. 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.

  2. Cases not appearing on list should be pulled and refiled in original block.

UPC 171 RC 1–4

  1. CONDITION RC 1 TC 470 cc 90 input to a module containing an unreversed TC 520 cc 6X, 81, 83, or 85–89.

  2. RESOLUTION 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 Service Center (Campus) Collection Branch SCCB.

  3. CONDITION RC 2

    1. 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), 85, or 86-89 indicators.

    2. 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.

    3. TC 971 AC 131 input to a module not containing an unreversed TC 971 AC 65.

    4. TC 971 AC 132 to a module not containing a TC 971 AC 100–106 followed by a TC 402.

    5. 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).

  4. RESOLUTION RC 2

    1. If TC 971 AC 031, research CC TXMOD to determine if cc 60–67, 83, 85, or 86–89 are present and correct in this entity, URC 0. If none are found, URC 2 to originator.

    2. 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 SCCB.

    3. If TC 971 AC 132, URC 2 to Originator to re-input as TC 972 AC 145.

    4. If Originator is 0688888884 - system error-- URC D, "no closing code on CC TXMOD".

  5. 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.

  6. RESOLUTION RC 3 If TC 29X/30X, GUF Auto-Close URC 2 to Insolvency.

    If TC 670, research CC IMFOL for MFT 31 account:

    1. MFT 31 does not have an M- Freeze, post to MFT 31 account.

    2. MFT 31 has an M- Freeze and CC TXMOD shows a pending (PN) TC 972 AC 145, URC 0.

    3. MFT 31 has M- Freeze and CC TXMOD does not show a pending (PN) TC 972 AC 145, contact initiator of TC 971 AC 145 to input TC 972 AC 145 to release freeze. Inform initiator of TC 971 AC 145 that the TC 670 will be cycle delayed to post in 3 cycles. URC 0 with cycle delay 3.

      Note:

      The Control Base and History Information portion on CC TXMOD will contain a history item on the MFT 30 module containing the word "MIRROR" (WT/MIRROR or WTGMIRROR). The ACTION-EMP column can be used to determine the initiator of the TC 971 AC 145.

  7. CONDITION RC 4 Unpost TC 520 cc 6X containing a transaction date that does not match the cc 6X transaction date element maintained in the entity balance section.

    Note:

    Master File will bypass this condition for a corrected UPC 171 and TC 520 with blocking series 990–999.

  8. RESOLUTION RC 4 GUF Auto-Close URC 2 to Collections.

UPC 173 Unsettled Return

  1. This subsection contains conditions/resolutions for UPC 173.

UPC 173 RC 0–1

  1. CONDITION RC 0 This condition occurs when a module has a TC 29X blocked 200–289 with no TC 150 posted. Current year TC 29X blocked 200–289 will resequence for 16 cycles prior to unposting if TC 150 does not post.

  2. CONDITION RC 1 This condition occurs when a TC 29X blocking series 290–299 with line reference number 403 and no TC 150 posted.

  3. RESOLUTION RC 0 and RC 1: GUF Auto-Close URC 2 to Accounts Management.

UPC 173 RC 2–3

  1. CONDITION RC 2 This condition occurs when a TC 290 blocking series 490–499 with a secondary TC 766 attempts to post to a module containing 52 TC 766 Doc Code 54 blocking series 490–499.

  2. CONDITION RC 3 This condition occurs when a TC 290 blocking series 400–439 or 450–499 with a secondary TC 766 attempts to post to a module with a TC 150 posted.

  3. RESOLUTION RC 2 and RC 3: GUF Auto-Close URC 2 to Originator.

UPC 173 RC 4–5

  1. CONDITION RC 4 This condition occurs when a TC 424 with Push Code 036 or TC 971 AC 141 if the module already contains a TC 150.

  2. RESOLUTION RC 4 URC 2 to Originator.

  3. CONDITION RC 5 This condition occurs when a transaction listed in table below attempts to post and there is no TC 150 settled in the module:

    Note:

    The following transactions will resequence for up to two cycles before unposting. This condition is bypassed for MFT 31 (unless reference number 999 is input) and 55 transactions.

    • 160

    • 170

    • 270

    • 290 -unless blocking series is 290–299 or 980–989 or 400–499 carrying reference number 766

    • 291

    • 300

    • 301

    • 320

    • 340

    • 350

    • 360

    • 420

    • 424 (with Push Code other than 010, 019-041, or 049)*

    • 429

    • 680

    • 770

    • 811 (with significant credit release amount)

    • 830

    • 915

    • 920

    • 922

    • 971 AC 01–09

      Note:

      *A second TC 424 Push Code 010 will unpost if no TC 150 is present.

    Note:

    *A second TC 424 Push Code 010 will unpost if no TC 150 is present.

  4. RESOLUTION RC 5 Correct with the following information:

    If ... And ... Then ...
    A. If TC 150 has posted   Close with URC 0.
    B. If TC 150 is pending or unpostable   IIf the TC 150 is UPC 126 RC 0,Contact Taxpayer Protection Program (TPP) for questions.
    C. If TC 150 is found on another TIN   Close with URC 6 to correct the TIN.
    D. If TC 150 is not posted the payment contains TC 270 or TC 340 Close with URC 8. Request TC 270 or TC 340 to be removed from the document and notify the Originator of the action taken.
    E. TC 680   Close with URC 6 to change TC 680 to TC 670
    F. All others   URC 2 and route to the Originator with remarks. For example: "NO TC 150 POSTED;VOID."

UPC 173 RC 6–7

  1. CONDITION RC 6 This condition occurs when a TC 421 attempts to post and TC 150 is not present, unless the module contains an unreversed TC 424.

  2. RESOLUTION RC 6 GUF Auto-Close URC 2 to Exam/SC or Area Office Code.

  3. CONDITION RC 7 This condition occurs when:

    1. TC 29X/30X containing reference number 878 or 879 is input to a module that does not contain a TC 150 posted cycle 198601 or subsequent.

    2. TC 29X/30X input to MFT 31 containing reference numbers 402, 403, 878, 879, 882, 885, 886, 887, 888, 889, 891, 892, 895, 896, 898, 899, or 999 unless TC 150 is posted in the module.

    3. TC 29X/30X input to MFT 31 containing significance in the Date Reference Number fields unless TC 150 is present.

  4. RESOLUTION RC 7 GUF Auto-Close URC 2 to Originator.

UPC 174 Undelivered Refund Check

  1. CONDITION RC 0 This condition occurs when a TC 018 attempts to post and none of the modules have the 740 freeze on.

  2. RESOLUTION RC 0: GUF Auto-Close URC 2 to Originator.

UPC 175 Module Balance Unavailable

  1. CONDITION RC 0 This condition occurs when a TC 820, 824, 830, or 890 attempts to post after resequencing one cycle, and the amount exceeds the credit balance.

    Note:

    UPC 168 has priority over this check except for TC 820 or TC 830.

  2. RESOLUTION RC 0: Complete the following:

  3. If TC 820 (with blocking series 050 – 059 only), GUF Auto-Close URC 2 to Adjustment.

  4. All others, locate the missing credits.

    1. If Unpostable originated from the Statute area, reassign to Statute Function.

    2. On all other documents (not Statutes), if credit is available in module balance, URC 0.

  5. If credits refunded or are not available, check credit side of transfer.

    1. If credit side has posted and has not refunded, URC 6 or URC 8 to reverse credit. Notify the originator, unless the transfer is a duplicate action. See Figure 3.12.179-46.

    2. If any amount has refunded, URC 6 to reverse the credit. If not able to URC 6, for example, need to change MFT from 30 to 29, URC 8 and request Rejects reverse the credit. Notate on routing slip "Possible erroneous refund" and route to Originator.

    3. If credit side has not posted, correct and/or cancel both sides of credit transfer.

  6. UPC 175 Doc Code 58, Module Balance Not Available

    1. A Doc Code 58 credit transfer is two sided, with the credit side posting to a special account. If the special account is other than Excess Collections, the transfer will appear one-sided. The side is not seen on TXMODA, so proceed with the Unpostable case if the credit side has posted

    2. When the credit side of the transfer is Excess Collections, TXMODA will show the cross reference “EXCESS-COLL-IND>1” If the balance is not available.
      Print a copy of XSINQ.
      Print TXMODA showing the Unpostable.
      Attach the printouts behind Form 3809 as Dummy Doc (use the Debit copy since the Attach the printouts behind Form 3809 as Dummy Doc (use the Debit copy since the Unpostable is a debit and Form 8749. And marked box N. Wash out credit side of transfer and specify “Excess Collections” Close with URC 8.

  7. Doc Code 58 Incorrect Tax Period

    1. Occasionally the wrong Tax Period is entered in the credit transfer to Excess Collections check for a module balance the same amount of the Unpostable in another statute year tax period.

  8. CONDITION RC 0 TXMODA shows UPC 175 TC 820 $264.10 for 201312. IMFOLI shows the exact amount of the Unpostable on 201412.

  9. RESOLUTION RC 0 URC 6 to correct the Tax Period to 201412.

  10. ERRONEOUS REFUNDS

  11. Research the credit side of the transfer for refunds. If an amount has refunded TC 846 posted, wash out the credit. Notate on routing slip "Possible erroneous refund" and route to originator.

    Note:

    A refund is not a “Possible erroneous refund” unless it is on the credit side of the transfer..Example: UPC 175 TC 820 201312, XREF 201412. A refund (TC 846) on TXMODA for Tax Period 201312 is not an erroneous refund. An erroneous refund would be a refund posted on the credit side (XREF 201412) where it never should have gone.

  12. If the credit side has not posted, correct and/or wash out both sides of the credit transfer.

    Figure 3.12.179-46

    This is an Image: 33742046.gif
     

    Please click here for the text description of the image.

UPC 176 No Account Present on Invalid Segment of Master File

  1. CONDITION RC 0 This condition occurs when a TC 150 or 430 tries to post to the invalid segment of Master File and no account is present.

  2. Master File will bypass this condition for:

    1. corrected UPC 176;

    2. TC 150 or TC 430 with IRSN.

    3. TC 430 for Form 1040C (Doc Code 61);

    4. TC 150 with CCC X; or

    5. TC 150 or 430 with the Accretion Indicator.

    Note:

    Dual, hyphenated, or alternated-dual surnames are sometimes transcribed incorrectly. Make every effort to follow taxpayer's intent. Be sure to research both names thoroughly including the NUMIDENT file using CC MFTRA. Check the signature, if legible, to help determine the name control.

  3. RESOLUTION RC 0: Review the information contained on the Form 4251 and the return or the payment document. Use all available research tools and examine the attached Form W-2, 1099 and subsequent forms and schedules as necessary to determine where the transaction should post. Follow the resolution procedures in the chart below.

    Note:

    Make every effort to follow taxpayer intent in determining the correct name control. Use the signature if legible. The return address on the envelope, if attached, and the W-2's may also provide indications of taxpayer intent.

    Note:

    A taxpayer using an invalid SSN (not assigned to the taxpayer by SSA) or an IRSN is not eligible for EIC or the personal exemption. If EIC or the primary exemption is claimed and no valid SSN can be found, close with URC 8 and instruct Rejects to remove the EIC and/or primary exemption. IRM 3.12.179.70.3 for more information.

    If ... And ... Then ...
    A. The unpostable was caused by a transcription error in the name control   URC 6 to correct the name control and name line.