3.13.122 Individual Master File (IMF) Entity Control Unpostables

Manual Transmittal

October 26, 2016

Purpose

(1) This transmits revised IRM 3.13.122, Campus Document Services, Individual Master File (IMF) Entity Control Unpostables.

Material Changes

(1) Various editorial changes were made throughout the IRM.

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

(3) IRM 3.13.122.1.1.1 Updated IRM Deviations/Local Procedures

(4) 3.13.122.2 Updated dates in chart to reflect current year processing.

(5) IPU 16U0340 issued 02-16-2016 IRM 3.13.122.5.3 (1f) Updated 1 (f) as a result of UWR 156629.

(6) IRM 3.13.122.8.3 Updated Data Master One (DM-1) File

(7) IRM 3.13.122 11.1 Locking Decedent Accounts - TC 971 AC 524 Update obsolete IRM 10.5.3 with IRM 25.23 Identity Protection and Victim Assistance

(8) IPU 16U1206 issued 07-15-2016 IRM 3.13.122.21.4 Modified the Caution statement in the required monitoring of inputting TC 012 on a deceased taxpayer accounts and "If And Then" charts.

(9) IPU 16U1206 issued 07-15-2016 IRM 3.13.122.21.6 Modified the Caution statement in the required monitoring of inputting TC 012 on a deceased taxpayer accounts and "If And Then" charts.

(10) 3.13.122-1 Removed Exhibit, Later Release Cycle Chart.

Effect on Other Documents

IRM 3.13.122 dated November 04, 2015 (effective January 1, 2016) is superseded. IRM Procedural Updates (IPUs) issued between February 16, 2016 and July 15, 2016 have been incorporated into this IRM: 16U0340 and 16U1206.

Audience

Individual Master File (IMF) Entity Unpostable Units, Wage and Investment Submission Processing Campuses

Effective Date

(01-01-2017)

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

General Information and Introduction

  1. This section contains general information on processing Individual Master File (IMF) Entity Control Unpostables.

Purpose and Scope

  1. The purpose of this IRM is to provide instructions and procedures for correcting and resolving Entity Unpostables to the IMF Master File.

  2. The mission of the Entity Control Function and the Unpostable Function is to resolve all entity related problems in a timely manner by providing the taxpayer with the highest degree of quality and customer service.

  3. The words "NOTE" , "CAUTION" , "EXAMPLE" , and "EXCEPTION " appear throughout the text as a reminder to be careful when following prescribed Entity procedures for case resolution.

  4. When correcting unpostables, the first step is to determine whether the unpostable return or document AND the entity on the Master File are the same. Command Codes (CCs) NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, and ENMOD are used to make this determination.

  5. Completely review to resolve all unpostable conditions which could result in a REPEAT entity unpostable condition.

  6. The following IRMs are used in conjunction with this section.

    1. IRM 3.10.72, Receiving, Extracting and Sorting

    2. IRM 3.12.32, General Unpostables

    3. IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution

    4. IRM 3.12.37, IMF General Instructions

    5. IRM 3.13.5, Individual Master File (IMF) Account Numbers

    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.

Statute of Limitations (Statutes)

  1. A statute of limitation is a time period established by law to review, analyze and resolve taxpayer and/or IRS related issues.

  2. The Internal Revenue Code (IRC) states that the IRS will assess, refund, credit, and collect taxes within specific time limits. These limits are known as the statute of limitations. When the statute period expires, the IRS can no longer assess additional tax, allow a claim for refund by the taxpayer, nor take collection action. There is an Assessment Statute Expiration Date (ASED), a Refund Statute Expiration Date (RSED), and a Collection Statute Expiration Date (CSED). Each has a different statute expiration period.

  3. The Assessment Statute Expiration Date (ASED) is identified by Generalized Unpostable Framework (GUF) and must be monitored to ensure that the statute does not expire.

  4. The ASED is determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later.

  5. Example of statute expiration date for a timely filed return:

    Form Tax Period IRS Received Date Return Due Date ASED
    Statute Date
    1040, U.S. Individual Income Tax Return 201016 03-15-2017 04-15-2017 04-15-2020
  6. Example of statute expiration date for a late filed return:

    Form Tax Period IRS Received Date Return Due Date ASED
    Statute Date
    1040, U.S. Individual Income Tax Return 201016 05-15-2017 04-15-2017 05-15-2020
  7. If the ASED is imminent (two months prior to ASED), notify the manager or work leader and take necessary action to resolve.

  8. See IRM 25.6.1, Statute of Limitations Processes and Procedures.

Notification of Taxpayer Due to Corrected Unpostables

  1. Whenever the Social Security Number (SSN) shown on the unpostable return/document is changed, the taxpayer must be notified and given the correct SSN and an explanation. Use appropriate C letter.

Section 3705(a), IRS Employee Contacts

  1. This section contains information on the Restructuring and Reform Act of 1998, Section 3705(a), and provides identification requirements for all IRS employees working tax related matters.

    1. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face, or 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 who has previously assisted with tax related matters.

  2. All IRS employees in the field, national, or area office who communicate by telephone, 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. With telephone contact, provide your title (e.g., Mr., Mrs., Ms., Miss), last name, and your badge identification (ID Card) number.

    2. With face to face contact, provide your title and last name during the conversation, and your badge ID number.

  3. When contacting the taxpayer through correspondence, provide a contact telephone number where the taxpayer's question(s) can be answered. In addition to your title and last name, provide your IDRS, letter system, or ID Card (badge) numbers.

    1. The Integrated Data Retrieval System (IDRS) number 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.

    2. Employees who have toll-free telephone numbers may also provide their location for identification purposes.

    3. Correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information.

    4. When a taxpayer insists on speaking with a specific employee who previously handled their inquiry, or requests/complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the inquiry using established procedures to his or her manager.

    5. Correspondex letters will provide a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to questions that the taxpayer may have about the correspondence or the employee is asking the taxpayer to provide additional case-related information.

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

    7. Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves and provide their ID Card (badge) number only if they are answering telephones which are routinely used to provide tax or account information, or if they provide a substantive response to the taxpayer's inquiry.

    8. 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 contact with the same taxpayer, and the employee has given the taxpayer (either by telephone or in person) their ID Card (badge) numbers on the first contact.

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 National Taxpayer Advocate (NTA) 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 Taxpayer Advocate Service (TAS)

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case 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 13.1.7.4, Same Day Resolution by Operations. 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 Accounts Management System (AMS), if applicable.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

  2. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 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.

  3. 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.

  4. 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

  5. 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.

Transaction Posting and Cycling

  1. This section contains posting and cycling information.

General Information

  1. General - A transaction frequently requires a related transaction to post first. Most transactions require the establishment of an account or tax module as a prerequisite. Many unpostables result from transactions not posting in the correct order. All Document Code 47 (Exam) and most Document Code 54 (Data Processing) 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, Taxpayer Delinquent Accounts (TDAs) and refunds etc. are issued. The length of time needed to post a transaction varies.

  2. The posting sequence for all Master Files is generally from lowest numbered Transaction Code (TC) to the highest numbered TC.

    1. TC 011 always posts last to the entity portion of the Master File. It resequences to the next cycle.

    2. On the Business Master File (BMF), TC 150 always posts lasts to allow the tax module to settle properly.

      Example:

      TC 610, 670, 590, and 150 all attempt to post in the same cycle; posting order will be TC 590, 610, 670, then 150.

  3. The input transaction must be posted before the corrected unpostable can post:

    1. The unpostable must be delayed for at least one cycle or more, if necessary.

    2. The release cycle is input on line 9 with CC UPRES.

CADE 2 Impact on Unpostables

  1. In January 2012 with CADE 2 implementation, the following cycles were accelerated and will impact the processing of unpostables:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. GUF Processing: New available Tuesday; Closing Tuesday

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

    Note:

    This applies to both IMF and BMF sites.

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

  4. IMF Master File will begin processing and posting specific transactions daily. IMF will also identify unpostables transactions each day of the cycle. However, GUF will continue to run weekly. Unpostables for all 5 days of the IMF cycle will be marked for GUF to locate for opening runs to begin on Monday.

  5. IMF will not re-analyze the account at the end of the cycle to determine whether the unpostable condition has been resolved. There is a potential that the transaction needed to resolve the unpostable condition may post on a subsequent day in the same cycle. In this situation, the unpostable can be closed with Unpostable Resolution Code (URC) 0.

  6. GUF 07 reports 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 will continue to process weekly and will create one unpostable file for GUF to locate for the opening run on Monday.

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

    Note:

    BMF will continue to process weekly.

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

Master File Resequencing

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

    1. Resequencing can be identified on Integrated Data Retrieval System (IDRS) by the presence of "RS" transactions (if account is on IDRS).

    2. The following account resequence transactions (TC 011, 013, 040, 041) generally take two additional cycles to post. 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, credit offsets, and FTD mismatches require account resequencing at the Master File.

    4. Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, documents with a valid Social Security Number (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 (Unpostable Resolution Code (URC) — A, 0, 5, or 6) will be transmitted to Master File in the next cycle.

    2. Integrated Data Retrieval System (IDRS) transactions, excluding Data Processing (DP) Adjustments held up for review, will be transmitted to Master File in the next cycle.

    3. Transactions input through Integrated Submission and Remittance Processing (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 appear on the Reject Register or in ERS after the next GUF weekly update.

CADE 2 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 CC's the second day after campus input. Transactions will be viewable on IDRS CC's 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 CC's on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS CC's 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 YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For BMF transactions the DD value will be 08.

Rules for Cycling

  1. Cycle transaction if—

    1. The prerequisite transaction has a higher transaction code.

    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.

  2. Do not cycle-in transactions if—

    1. Posting sequence is not necessary.

    2. Prerequisite transaction will post first anyway.

  3. Cycling should be calculated by using the current Martinsburg Computing Center (MCC) 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 SC updates to MCC/Tennessee Computing Center (TCC). 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.

Integrated Data Retrieval System (IDRS) Programs with Posting Delay Codes

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

  2. Tax examiners must input a PDC 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 Master File will be deferred until the indicated number of posting cycles has passed.

  3. The PDC will not post with the transaction or be shown with the IDRS pending transaction. The projected Martinsburg Computing Center (MCC) posting cycle on the IDRS "PN" (status pending) transaction will be extended to account for any PDC impact on the transaction.

  4. The following IDRS transaction programs have the posting delay capability:

    1. CC REQ54 (Document Code 54); AMCLSE (Document Code 47).

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

    3. Pre-journalized Credit Transfers CCs DRT 24 and DRT 48 (Document Codes 24 and 48). See following (5).

    4. Dual Debit/Credit Transfer CC FRM 34 (Document Code 34). See following (6).

    5. Miscellaneous Transactions CC FRM 77 (Document Codes 77 and 78). See following (7).

  5. Pre-journalized Credit Transfer CCs DRT24 and DRT48 (Document. Codes 24 and 48);

    1. The PDC can be specified for the debit and the credit side.

    2. This 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.

  6. Dual Debit/Credit Transfer CC FRM34 (Document. Code 34);

    1. The PDC is entered only for the debit transaction.

    2. The credit transaction is not created until the debit posts to the master file; hence, a PDC is not necessary.

  7. Miscellaneous Transactions CC FRM77 (Document. Codes 77 and 78).

    1. The PDC will not be available with the batch input program for Miscellaneous Transactions (CC FRM7A) until the input screen is redesigned.

Taxpayer Delinquent Investigation (TDI) and Notice Delay Information

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

Erroneous Taxpayer Delinquent Investigation (TDI)

  1. Erroneous TDI's can be generated when:

    1. A TDI satisfying transaction (Transaction Code (TC) 150, 474, 590, 591, 593, 594, 595, 596, 597, 598 or Remittance Processing System (RPS) 610) is unpostable and the transaction is nullified or not posted to master file within 45 days; or

    2. A TDI satisfying transaction attempted to post to the wrong module (Master File Tax) MFT and/or tax period incorrect) or to the wrong account (Taxpayer Identification Number (TIN) is incorrect).

  2. When nullifying (URC 1 or 8) a Transaction Code (TC) 150 or TC 610, and the TC 150 will not be re-input to the same tax module within six weeks after the Return Due Date (RDD), input a TC 599 with closing code 17 or 18 unless otherwise directed.

  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 TDIs, 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 "17" if the return is being processed BEFORE the Program Completion Date (PCD).

    2. Use Closing Code "18" if the return is being processed AFTER the PCD.

  5. All Unpostable initiated TC 59X should be input through IDRS using CC FRM49.

  6. Use CC TDINQ to research any unpostable TC 59X. Do not change posted entity data based solely on the information found on the unpostable TC 59X.

Primary Transaction Code (TC) Prejournalized (PJ) Amounts

  1. To reduce the amount of interest paid due to return untimely processing, be aware that the TC PJ amount or Interest Reduction overpayment amount indicates that a refund is due to the taxpayer.

  2. An "Unpostable Case With Interest Free Period Due to Expire" is an alert to resolve the unpostable as quickly as possible.

  3. The unpostable cases (TC 150) with a refund due should be monitored and corrected to avoid paying interest with the refund.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date (RDD), Received Date (RCD), or Return Processable Date (RPD), whichever is later.

  5. See IRM 3.12.32, General Unpostables, for additional procedures.

The Entity Section

  1. The entity section consists mainly of the following elements:

    • Name

    • Address

    • Taxpayer Identifying Number (TIN)

    • Date of Birth (DOB)

    • Spouse's Name

    • Spouse's Social Security Number (SSSN)

    • Filing Status Code (FSC)

    • Year Digit (YD)

    • Mail Filing Requirement (MFR)

    • Social Security Administration (SSA), IRS valid, and Individual Master File (IMF) Name Controls

    • Scrambled SSN Indicator (XXXSSN)

    • Date of Death (DOD)

  2. The TIN may be a Social Security Number (SSN), Individual Taxpayer Identifying Number (ITIN), Adoption Taxpayer Identification Number (ATIN), or Internal Revenue Service Number (IRSN).

    1. ITIN -- is assigned to the taxpayer by the IRS when processing Form W-7. Application for IRS Individual Taxpayer Identification Number. An ITIN can be identified by a 9 in the first position and the fourth and fifth positions are as follows:
      70 through 88 (9nn-(70-88)-nnnn)
      90 through 92 (9nn-(90-92)-nnnn)
      94 through 99 (9nn-(94-99)-nnnn)

    2. ATIN -- can be identified with a 9 in the first position and 93 in the fourth and fifth positions (9nn-93-nnnn).

    3. IRSN -- is assigned by the IRS when a valid account cannot be found. An IRSN can be identified by a 9 in the first position and a valid campus code in the fourth and fifth positions. See IRM 3.13.5., IMF Account Numbers, for additional information. See IRM 3.13.122.8.2 for more information on IRSNs.

  3. Taxpayers with an IRSN or ITIN are ineligible to receive the Earned Income Tax Credit (EITC). However, taxpayers are entitled to claim a personal exemption when they use an ITIN, but not an IRSN. URC 8 to Rejects to remove the EITC and/or exemptions if an IRSN or ITIN is present on the return.

  4. Instructions on correctly entering taxpayer names and name controls are contained in IRM 3.13.5, Individual Master File (IMF) Account Numbers, and the Document 7071, Name Control Job Aid.

Entities Do Not Agree

  1. Research entities via CC ENMOD, NAMES, NAMEI, FINDS, FINDE, and TPIIP to determine differences in name, address, filing requirements, FYs, or employment codes.

  2. If research indicates differences between Master File and the unpostable condition:

    1. Update Master File via CC INCHG.

    2. If necessary, assign a new IRSN to the account. If the unpostable is a TC 150 and the return includes EITC, edit the IRSN on the return and URC 8 to Rejects requesting the amount be removed.

      Note:

      If it is discovered that the item is a scrambled case, or that multiple filers are involved, take no action until you coordinate the case with Adjustments. Follow their directions regarding resolution, annotate in the remarks "Scramble Coord with AM" .

  3. If research DOES NOT provide sufficient information to correct the Unpostable Code (UPC), contact the taxpayer.

Assigning Internal Revenue Service Numbers (IRSNs)

  1. IRSNs must be assigned only after complete research is conducted.

  2. IRSNs may be assigned using local procedures.

  3. Typically an IRSN is not assigned to anyone other than the primary taxpayer.

  4. The IRSN can be identified by having a "9" in position one of the Social Security Number (SSN) (9XX-XX-XXXX).

    Exception:

    TINs beginning with a 9 and the 4th and 5th position numbers are 70-88, 90-92, 94-99 or 93 are not an IRSN.

Data Master One (DM-1) File

  1. The DM–1 file is a database of name controls and associated TINs received from these four sources:

    Social Security Administration(SSA)
    IRS processing
    IRS Individual Taxpayer Identification Number(ITIN) File
    ATIN(Adoptive Taxpayer Identification Number) File

    Note:

    The ITIN and ATIN processing is completed at Austin Submission Processing Campus (AUSPC). The ATIN and ITIN taxpayer information is sent forward DAILY. Beginning in January 2016, ITIN accounts will be immediately directed to the valid side of IMF. The new ATINs, IRS Valid and SSA accounts will continue being placed on the IMF invalid side. These new accounts WILL NOT validate or attempt to post to the IMF valid side until after completion of the next quarterly merge.

    Reminder:

    The DM-1 quarterly updates are done in January, April, July, and November of each year.
    The quarterly merges are scheduled in cycles 05, 15, 31, and 44.

  2. The DM–1 also receives weekly updates from the SSA and the IRS processing.

  3. Programming determines the validity of the data on the DM–1. It "directs" transactions to either the valid or the invalid segment of the IMF.

    1. Transactions that match the TIN/Name Control on the DM–1 File are directed to the valid segment of the IMF for posting.

      Note:

      IMF Valid TINs display without an asterisk.

    2. Transactions that successfully obtain a proximal match on the IRS valid name control file are directed to the valid segment of the IMF for posting.

    3. If the TIN and Name Control were added this quarter, the transaction is considered valid. However, these transactions are directed to the invalid segmentof the IMF for posting until the quarterly merge is completed.

    Reminder:

    It is important to note that IMF does move VALID IMF accounts to the INVALID side of IMF due to the quarterly merges.

  4. The DM–1 file may display/record more than one name control for a TIN.

Resolving Taxpayer Identification Numbers (TINs)

  1. Entity can receive any unpostable for resolution of multiple TIN issues.

  2. The IMF is structured into two segments "valid and invalid."

  3. The valid and invalid segments contain the Taxpayer Identifying Number (TIN) and name control. The name control is the first four characters of the primary taxpayer's last name.

  4. A TIN/Name Control's validity is determined by finding a matching TIN/Name Control on the DM-1 or SSA NC.

  5. The most common reasons for invalid account numbers are change in marital status, transcription/input errors by the IRS, or taxpayers using an incorrect TIN.

  6. The same taxpayer can be on the valid and invalid segments of the Master File.

  7. Two different taxpayers can be on Master File under the same TIN (valid and invalid segments).

  8. If two or more TINs are located for the same entity, a consolidation should be done.

  9. Always research completely to determine if the TIN agrees with what is correct. When researching an IMF unpostable condition, search both the valid and invalid segments of the Master File.

  10. If the unpostable TIN is incorrect and you cannot locate a valid TIN, use CC IRSN to assign the taxpayer a temporary number. Edit the IRSN on the document and correct the unpostable accordingly.

    1. If the unpostable is a TC 150 and the return includes amounts for a personal exemption and/or Earned Income Tax Credit (EITC), edit the IRSN on the return. URC 8 to Rejects requesting the personal exemptions and EITC be removed.

    2. If the unpostable is a TC 150 without amounts for personal exemption and/or EITC, or any other TC, close the unpostable with URC 6.

Taxpayer Identification Number (TIN) Related Transaction Codes

  1. When accounts move from one TIN to another or from one segment to the other (i.e., invalid to valid), it is referred to as resequencing or merging. All parts of the Master File (i.e.,CC's INOLE, ENMOD, TXMOD, etc.) do not all merge at the same time.

  2. These TCs apply to resequencing accounts:

    TC Description
    TC 011* TIN change on an account on Master File.
    TC 013* Name change for an account on the valid segment of Master File
    TC 040 To direct a TIN and/or TIN of an account to the VALID segment of Master File
    TC 041 To direct a TIN and/or TIN of an account to the INVALID segment of Master File
    * These TCs are systemically compared against the DM-1 file.
  3. Resequencing accounts is accomplished by automatic resequencing or the input of an entity transaction.

  4. TC 011, 013, 040, or 041 should not be input when the following situations are present on the account. Resequencing will result in a No Merge status.

    1. A TC 150 for same year is posted on both accounts.

    2. The name control of the "from" account does not match the name control of the "to" account (IMFOLE).

    3. One or both accounts contain a vestigial record (removal of modules to Retention Register) for the same tax period (IMFOLV).

    4. Either account contains an unreversed TC 914, 916, or 918 (IMFOLT/IMFOLE).

    5. One or both accounts contain a module with an unreversed TC 400, 424, or 576 (IMFOLT).

    6. Either account contains MFR 08 and Scrambled Social Security Number (SSN) Indicator (SCI) (IMFOLE).

    7. Both accounts have a combination of a TC 150 and multiple TCs 610 (one of which is RPS), or a TC 150 ("S" coded) on one module and the other module contains an RPS TC 610 not matching the DLN of TC 150 (IMFOLT).

    8. Both accounts contain a module in TDI Status 03 or TDA Status 22, 24, 26, or 60, and location codes (primary and secondary) are not in agreement (IMFOLS).

    9. Both accounts contain a module for same tax year and there are more than 3 TCs 766, Document Code 54, blocking series 400-499 posted in the accounts (IMFOLT).

    10. Both accounts contain a module for same tax period with an unreversed TC 520 (except closing codes 81 or 85-88) (IMFOLT).

    11. Both accounts contain a module for same tax year and "from" account contains a significant CAF indicator (IMFOLE).

    12. The "from" account contains an indicator in the Abusive Tax Shelter field on ENMOD (IMFOLE).

    13. The "from" account contains a civil penalty name line which does not match the name control of the "to" account (IMFOLE).

    14. Both accounts contain a TC 060, 930, or 940 (IMFOLE and IMFOLT).

    15. The "from" account contains a TC 896 or TC 898 within 6 years of the current 23C date. See IRM 21.4.6.5.21, Resequence Cases.

    16. Only one account contains a Potentially Dangerous Taxpayer (PDT) indicator (IMFOL). See IRM 25.4.1, Potentially Dangerous Taxpayer.

    17. Individual Retirement Arrangements (IRA) accounts.

Individual Master File (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:

    If the name control on the document is not present as an SSA name control on INOLES, see IRM 3.13.122.8.5.2.

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

  3. Although the Form 1040, U.S. Individual Income Tax Return, consist of two lines for entering joint names, Master File is limited to ONLY one line for the "Primary Name Line" .

  4. Master File Name Line field must never exceed 35 characters/spaces. It is imperative the name line information is contained in the FIRST NAME LINE ONLY.

    Note:

    DO NOT use the second line as a continuation of the name line. The second name line on CC INCHG 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 and Mary Doe)

    2. John Doe and Mary Smith

    3. John Doe and Mary Smith-Doe

    4. John D. Doe and Mary Ann Smith-Doe

    5. John D. Doe III and MaryAnn L Smith

    Entity Formats
    The ampersand (&) indicates to Master File that the information following is the Secondary taxpayer's name.
    The brackets ([ ]) indicates to Master File that the information contained within is the Primary taxpayer's surname of the account when a joint name line is entered.
    No blank spaces should be typed between the brackets when entering name line information for a taxpayer filing SINGLE/Head of Household.
    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., IMF Account Numbers, Document 7071-A, BMF Name Control Job Aid for additional information.

Individual Master File (IMF) Name Changes TC 040 and TC 041
  1. Generally TC 040/041 is used when a taxpayer has a name change due to marriage, but has not updated with SSA to display the new name control.

  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.

  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.

  4. TCs 040 and 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. NUMIDENT transcripts are ordered through IDRS using CC MFTRA with Request Type "U" However, it takes approximately three days to generate and receive the transcripts from the campus print room. If employees have access to CONTROL D WebAccess (CTDWA), the NUMIDENT transcripts are available in approximately one day. Requests printed using CONTROL D can also be converted to a PDF file and may be forwarded to any employee working the case. See IRM 1.4.16, Accounts Management Guide for Managers, for additional information. IRM 1.4.16 contains information on viewing and/or printing reports. See IRM 2.3.32 CC MFTRA for additional information.

  6. Information needed to complete a TC 040 or TC 041 is listed below:

    1. New Name Control

    2. Primary Name Line (All Name Lines for TC 040)

    3. Year Name Line

    4. Filing Status Code

    5. New TIN, if necessary

    6. Description of change in the REMARKS field.

Individual Master File (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. With 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 Social Security Number (S-SSN) is invalid or not available; DECD is present in the Secondary Name Line; the Primary SSN is the same as the S-SSN; or no spouse name indicated when the primary taxpayer filed using FSC 2 or 7.

  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 AC 050 (to change the BOD code).

  3. Unpostables 151, 152, 153, or 156 created by 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.

Accounting Period Change

  1. Approval must be requested if a taxpayer wishes to change an established accounting period. The initial return (TC 150) or extension (TC 620 or 460) with estimated payments filed by the taxpayer will establish the Fiscal Year Month (FYM).

  2. Generally IMF filers DO NOT file FY returns. If a taxpayer is a FY filer, this information is available.

Payment Information

  1. To resolve a voided unpostable return that is assigned to Entity with a remittance, the money must be applied to the return.

  2. If the return contains a misapplied remittance and after thorough research (including RTR) you cannot determine where the payment should be applied, send the payment to the Unidentified Remittance File.

  3. When a payment is sent in with a return, both the payment and the return transaction codes should have a Computer Condition Code (CCC) S.

  4. The most common payment TCs are 610, 660, 670, 430, 710 (this list is not all inclusive of payment TCs).

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. Payment transaction data is made available to access images of remittances and related documents to conduct on-line research to correct processing errors.

  2. RTR provides three years of images online for immediate retrieval. Images more than three years old are stored offline. These can be retrieved through an online request, which is retrieved and 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.

If Transaction Code (TC) 150 and TC 610 are Unpostable

  1. Associate both cases and research for a different entity if necessary.

    1. If the TIN listed on the return and payment are correct and research indicates the TP is not deceased or died after the year listed on the document, refer to IRM instructions for the specific UPC.

    2. If the correct entity is found and established, URC 6 TC 150 and TC 610 to the correct SSN.

    3. If the correct entity is found but not established, and the Entity Code (EC) on the return is not 1, take the necessary action to establish or update the entity.

    4. If the correct entity cannot be found, correspond with the taxpayer. If a complete reply is received, URC 6 both cases to correct the SSN. If no reply or incomplete, assign an IRSN and send 685C letter. Edit the return with the IRSN. URC 6B the TC 610 to change TIN and cycle delay 3 weeks. Close TC 150 via URC 8 to Rejects to request they process to IRSN and remove EITC (if claimed) and personal exemption.

If Transaction Code (TC) 150 is Unpostable with a Posted TC 610

  1. If TC 610 is posted to the correct entity, URC 6 TC 150 to correct the SSN.

  2. If 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. URC 6 to correct the SSN and release the TC 150 to post after the TC 610, cycle if necessary.

  3. If TC 610 is posted to the wrong entity and the correct entity is established,

    1. Transfer the TC 610 to the correct entity.

    2. URC 6 to correct the SSN and release the TC 150 to post after the TC 610, cycle as necessary.

If Transaction Code (TC) 610 is Unpostable

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

    1. If found, post the TC 610 to the correct account with the matching TC 150.

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

Decedent Returns

  1. The sensitive nature of decedent returns requires special procedures to ensure the proper person receives the refund check.

  2. Decedent returns must have a Date Of Death (DOD). If Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or a court certificate is not attached to a return (TC 150) claiming a refund, correspond with Letter 12C,Individual Return Incomplete for Processing: Form 1040, U.S. Individual Income Tax Return Form 1040A, U.S. Individual Income Tax Return and Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, and suspend the case using CC UPCAS SC.

    Note:

    Form 1310/Court Certificate is not required if the Filing Status Code (FSC) 2 since the surviving spouse can claim the joint refund.

    1. If taxpayer's reply contains the requested information (Form 1310 or Court Certificate), input TC 540 for the year of death to indicate a deceased taxpayer, and close case accordingly. Cycle case as appropriate. Make sure "DECD" is entered in taxpayer's entity. Attach Letter 12C to the return.

    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 the case using URC 8. Route to Rejects indicating CCC "3" and CCC "U" should be input. Enter "No Reply from Letter" or "incomplete Information Received Letter" in "Remarks" . Attach a copy of Letter 12C, Individual Return Incomplete for Processing: Form 1040, U.S. Individual Income Tax Return, Form 1040A, U.S. Individual Income Tax Return and Form 1040EZ; Income Tax Return for Single and Joint Filers With No Dependents; to the return.

  3. Joint returns:

    If... And DOD is... Then...
    A. Return has Filing Status 2 with two names on Name Line and claimed dependent children Within 2 years of the Tax Period of the Return URC 8 and request Rejects change Filing Status to 5 and remove decedent taxpayer from name line.
    B. Return has Filing Status 5 and dependent children are claimed more than 2 years URC 8 and request Rejects change the Filing Status to 4.
    C. Return has Filing Status 5 and there are no dependent children claimed more than 2 years URC 8 and request Rejects change the Filing Status to 1.
    D. Return has Filing Status OTHER than 2 with two names on Name Line within tax period URC 8 and request Rejects change the Filing Status to 2.
    E. Return has Filing Status 5 with only ONE name on the Name Line within tax period Correspond. If reply contains requested information, correct accordingly. If NO reply or incomplete, URC 8 and request the input of CCC 3 or U.
  4. Other than JOINT return:

    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 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 additional information on entering information for deceased taxpayers, refer to IRM 3.13.5.118.9.

Locking Decedent Accounts - TC 971 AC 524

  1. 1. 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. Account locks can be applied both manually and systemically using internal or external information. However, input of the TC 971 AC 524 is limited and reserved for use by Privacy, Governmental Liaison and Disclosure (PGLD) Identity Protection Program (IP) and RICS Taxpayer Protection Program (RICS TPP). Refer to IRM 25.23, Identity Protection and Victim Assistance for more information.

  2. 2. TC 971 AC 524 can be viewed on the taxpayer’s entity using CC's ENMOD or IMFOLE.

  3. 3. Account locks may be initiated either manually or systemically.

Research Command Codes (CCs) —Integrated Data Retrieval System (IDRS)

  1. This section contains IDRS Research Command Codes (CC).

  2. Input formats are provided on some of the CCs more commonly used in the Unpostable unit. IRM references for additional information are provided for each CC and CC job aids are available online via Servicewide Electronic Research Program (SERP).

Command Code (CC) ENMOD

  1. CC ENMOD provides the entity data if the account is on the Taxpayer Information File (TIF).

  2. The input format for CC ENMOD is "ENMOD nnn-nn-nnnn" for IMF or "ENMOD nn-nnnnnnn" for BMF.

  3. See IRM 2.3.15, Command Code ENMOD, for additional information.

Command Code (CC) ENREQ/INCHG/IRCHG

  1. CC ENREQ is used to generate the input screens CC INCHG or CC IRCHG to initiate an entity change for an account on the TIF.

    1. CC ENMOD must be input prior to CC ENREQ.

    2. CC ENREQ will generate CC INCHG.

    3. CC ENREQR will generate CC IRCHG.

  2. See IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG, and BRCHG, for additional information.

Command Code (CC) ESTAB

  1. CC ESTAB is used to obtain original returns/documents from Files and request transcripts from microfilm.

  2. See IRM 2.3.17, Command Code ESTABD; IRM 2.3.19, Command Code ESTABM, and IRM 2.3.62, Command Code ESTAB, for additional information.

Command Codes (CCs) NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP

  1. CCs NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP are the primary methods to access the Name Search Facility (NSF) used to research a national file of name and address data at Martinsburg Computing Center (MCC), using the taxpayers name and address to locate a TIN.

  2. The NSF contains the full taxpayers name as it was filed on the return and maintains multiple addresses for each taxpayer name.

  3. The following tables provide the NAMEI input formats for desired results and explanations of the input fields:

    INPUT FORMAT
    NAMEIaavvvvvvvvv,avvvvvvvvv,nnnvnnn,vvvvvv Researches for a taxpayer’s Social Security Number (SSN) on the National Name Search Facility (NSF) using the last name, first name, and address information.
    NAMEIaavvvvvvvvv,a,nnnvnnn,vvvvvv Researches for a taxpayer’s SSN on the NSF using the last name, first initial, and address information.
    NAMEIaavvvvvvvvv,-,nnnvnnn,vvvvvv Researches for a taxpayer’s SSN on the NSF using only the last name and address information.

    Note:

    The input fields above are variable in length (defined in the following table) and, when present, must be separated by a comma.

    INPUT FIELD EXPLANATIONS
    a Blank — Regular search.
    B — Business Master File (BMF) display only.
    I — Individual Master File (IMF) display only.
    N — Non-Master File (NMF) display only.
    Q — Invalid SSN display only.
    X — Hardcopy listing.
    avvvvvvvvv Taxpayer’s last name. Up to 10 characters may be entered, and all are used for matching
    avvvvvvvvv Taxpayer’s first initial or first name. A maximum of 10 characters may be entered. Input a hyphen (-) if the first initial and name are unknown
    nnnvnnn Taxpayer’s ZIP Code. The first three digits or the full five-digit ZIP Code must be present if the street address is input. A ZIP code range (nnn-nnn) may also be input. Enter three zeros (000) for a foreign address.
    vvvvvv First six characters of the Taxpayer’s street address or PO Box number. The literal PO BOX should not be used, only the number.
  4. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, for additional information.

Command Code (CC) MFTRA (Including NUMIDENT)

  1. CC MFTRA is used to request a hard copy transcript of the taxpayer's account.

    Note:

    Other appropriate IMFOL command codes are to be used before using CC MFTRA when possible.

  2. NUMIDENT transcripts are ordered through IDRS using CC MFTRA with Request Type "U" . However, it takes approximately three days to generate and receive the transcripts from the campus print room. If employees have access to CONTROL D WebAccess (CTDWA), the NUMIDENT transcripts are available in approximately one day. Requests printed using CONTROL D can also be converted to a PDF file and may be forwarded to any employee working the case. See IRM 1.4.16, Accounts Management Guide for Managers, for additional information. IRM 1.4.16 contains information on viewing and/or printing reports. See IRM 2.3.32, CC MFTRA, for additional information.

  3. NUMIDENT—A Social Security Number (SSN) Identification File which contains entity information. This information is requested with CC MFTRA and request type "U." The 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(s) used

    6. Any additional names used

    7. Citizenship

    8. Gender

    9. Date of Birth

    10. Place of Birth

    11. Prior Date of Birth

    12. Mother's Maiden Name

    13. Father's Name

  4. See IRM 2.3.32, CC MFTRA, for additional information

Command Code (CC) IMFOL

  1. CC IMFOL provides on-line research capability of Nationwide entity and/or tax data information posted to the Master File. The information is displayed in read only format which cannot be updated. CC IMFOL display consists of entity, posted, return, status, vestigial, and adjustment data. It also displays an index of tax modules for a particular taxpayer. CC IMFOL can be accessed when Integrated Data Retrieval System (IDRS) is down.

    1. Most accounts will be on-line and accessible. Accounts that are not on-line can be accessed overnight and will remain on-line for 28 days.

      Note:

      Since the Master File On-Line IMFOL does not contain all of the information available on the IDRS screen displays (for example, IDRS notice status, case control information, pending transactions, etc.), it is imperative that you initiate IDRS research before accessing CC IMFOL. CC IMFOL cannot precede command codes which cause changes to the Master File data (for example, IMFOL cannot precede REQ54).

    2. IMFOL does not show pending transactions, IDRS control bases or history items, unpostable or most resequencing transactions.

    3. A definer is required with CC IMFOL. Each definer displays specific tax account information. Listed below is a description of each definer available with CC IMFOL:

    Definer Description
    A Adjustment transactions for a specific taxpayer identification number (TIN) Master File Tax Code (MFT), tax period.
    B Restore recoverable retention tax modules (dropped from 1994 to present) back to the active Master File. Recoverable Retention Register (RRR) tax modules are listed on the Index Screen.
    E General entity information and entity transactions for a specific TIN.
    H Help screens for CC IMFOL.
    I An index screen displaying what tax modules exist and whether or not they are on-line for a specific TIN.
    P A page number is not needed when using definer "P" . However a two and from "YYYYMM" is required (example 201212, 201112). It must be followed by the page number you want.
    Q Allows the querying of a "resequencing" TC 610 by TIN or payment amount.
    R A TC 150 posted return for a specific TIN/MFT and tax period.
    S The status history data for a specific TIN/MFT/tax period.
    T The general tax module data and tax module transactions for a specific TIN/MFT/tax period.
    V The vestigial data (what modules have been moved to the retention register and when) for a specific TIN.
    Z Audit History Screen
  2. The input formats of the modifiers most commonly used in Unpostables are displayed in the following table:

    IMFOL INPUT FORMATS WITH MODIFIERS
    IMFOLEnnn-nn-nnnnv Definer "E" with a Social Security Number (SSN), and a display file source will result in the display of various indicators and freeze codes as well as posted transactions in the entity.
    IMFOLInnn-nn-nnnnv Definer "I" with an SSN, and a display file source will result in the display of an index of all the tax modules for the input SSN.
    IMFOLPnnn-nn-nnnnvyyyymm yyyymm Definer "P" with an SSN, a display file source, a From Date and a To Date will result in this display of payment transactions posted to the SSN within the time frame specified by the From and To dates. Payment transactions with posting dates from the first day of the month in From Date to the last day of the month in To Date are displayed.
    IMFOLRnnn-nn-nnnnvnnyyyymm Definer "R" with an SSN, a display file source, an MFT, and a tax period will result in this display of the posted return for the specified tax module.
    IMFOLTnnn-nn-nnnnvnnyyyymm Definer "T" with an SSN, a display file source, an MFT, and a tax period will result in the display of various module amounts and dates along with a listing of posted transactions for the specified tax module.
    IMFOLVnnn-nn-nnnnv Definer "V" with an SSN, and a display file source will result in the display of the vestigial section of the entity. The vestigial screen lists the tax modules in the account that have been aged off to the retention register.
    IMFORannn-nn-nnnnvnnyyyymm yyyy Displays retention tax modules (1994 and later) from accounts that merged to a new TIN after the tax module had been dropped to retention and IRA Tax Modules that have been archived.
  3. See IRM 2.3.51, Command Code IMFOL, for additional information.

Command Code (CC) RTVUE

  1. CC RTVUE enables access of return data and review of the response screen layouts used for displaying the Form 1040 series returns and attached forms/schedules.

  2. When working a case, information may be needed which was computer-generated and/or transcribed from individual line items on Form 1040, U.S. Individual Income Tax Return; Form 1040A, U.S. Individual Income Tax Return; Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents; Form 1040-NR, U.S. Nonresident Alien Income Tax Return; Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and Form 1040 (PR), Self-Employment Tax Return - Puerto Rico (In Spanish). This material will cover how to access these documents using Integrated Data Retrieval System (IDRS).

    Note:

    Since the Individual Returns Transaction File (RTVUE) does not contain all the information available on the IDRS screen displays (for example, IDRS notice status, case control information, pending transactions, etc.), it is imperative that you initiate IDRS research before accessing.

  3. CC RTVUE with definers is used to access data that was computer-generated and/or transcribed from individual line items from the Form 1040 series and accompanying schedules/forms.

  4. CC RTVUE is a research only command code. Return Transaction File data cannot be updated, nor does it show any adjustments made, or amended/duplicate return information.

  5. A two character/digit definer is input with CC RTVUE to access the returns, schedules, and forms. Definer SM accesses the tax return Summary screen which provides information including the filing status, dependents, exemptions, income tax deductions, payments, and all schedules/forms filed (including dollar totals). All schedules and/or forms shown on the Summary screen may be accessed by the appropriate number or letter combination definer to request specific information.

Command Code (CC) SUMRY

  1. CC SUMRY is used to request a summary of taxpayers account on the TIF. The display shows entity data on lines 1 and 2. Tax Module Data, including tax period, various indicators, Integrated Data Retrieval System (IDRS) Status, Control Base information, Control DLN, IDRS Module Balance and Freeze Codes for a specific tax period begins on line 3 and ends on line 4. Other tax period data follows every two lines until all tax modules have been summarized.

  2. See IRM 2.3.11, Command Codes TXMOD and SUMRY, for additional information.

Command Code (CC) TRDBV

  1. CC TRDBV is used to gain read-only access to the Tax Return Data Base (TRDB). The TRDB stores tax return data, including attached forms and schedules, for E-File returns (1998 and later) and Return Transaction File (RTF) data of paper submissions (2003 and later). TRDB also includes Electronic Filing System (ELF) Code and Edit data, corrections made to the tax return data by Error Resolution System (ERS), Generalized Mainline Framework (GMF), and GUF, and status, processing, and history codes as it was processing through the pipeline.

  2. The return data will be available through CC TRDBV for six years after the end of the processing year.

  3. See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT and R8453, for additional information.

Command Code (CC) TXMOD

  1. This command code is used to request a display of all tax module information for a specific tax period on the Taxpayer Information File (TIF). CC TXMOD has more detailed information than any other single command code. The display consists of Entity data, posted returns, posted transactions, pending transactions, and reject data if available on Integrated Data Retrieval System (IDRS) TIF. The display shows the latest control DLN of the return.

  2. A definer is required for CC TXMOD. The display will consist of the heading data, which is the first fifteen lines of a normal display, along with the definer information requested.

    1. Definer "A" —Displays most tax module information present on the TIF.

    2. Definer "C" —Control Base Data, History Data, and Pending Transaction Data.

    3. Definer "L" —Pending Transactions. The display consists of Heading, Entity, Resequence Transactions, Pending Transactions, and Reject Transactions. In addition, all DLNs are displayed on the line following each Pending Transaction and Reject Transaction code.

    4. Definer "N" —Notice Data.

    5. Definer "P" —Posted and Pending Transaction data.

    6. Definer "S" —SC and MF Status History Data.

    7. Definer "X" —Status History Data and Notice Data.

  3. If no data is found for the requested segments of the TXMOD display, appropriate messages will be displayed.

  4. See IRM 2.3.11, Command Codes TXMOD and SUMRY, for additional information.

Command Code (CC) STAUP

  1. CC STAUP can update certain Integrated Data Retrieval System (IDRS) statuses real-time or request that a specific status and notice be issued during a weekly update. See IRM 3.14.1, IMF Notice Review, for notice requests.

  2. Input of CC STAUP causes a history item to be generated in the Action History Section of the tax module. The history item contains the current date, the terminal operator employee number, the Action History Source Code and the activity code "STAUP nnnn" . (nnnn = the status requested plus the number of cycles delay, if present, requested by the terminal operator).

  3. Input of CC STAUP also causes the tax module’s IDRS status to update real-time. The module updates to either status 48, status 50, or the status requested as appropriate.

  4. CC TXMOD is the prerequisite for CC STAUP with the definer "S" for single line input. The TIN must be present on line 1 for proper processing of the account.

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

  6. See IRM 2.4.28, Command Codes STAUP, STATI, and STATB, for additional information.

Inputting Command Code (CC) STAUP or TC 470
  1. When inputting CC STAUP or TC 470, the number of cycles the Integrated Data Retrieval System (IDRS) notices 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 TDAs on a module for up to 15 cycles. TC 470 may be input to tax modules in IDRS status 19 (if RDD is reached), 10, 21, 56, and 58.

    3. See the TC 470 Analysis Chart in Document 6209, IRS Processing Codes and Information, 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.

Transaction Code (TC) 470 or Command Code (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.

Command Code (CC) STAUP and TC 470 Notice Delay
  1. Generally it is not necessary to input CC-STAUP and TC 470 with no closing code to delay Integrated Data Retrieval System (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.

  2. If it is necessary to input CC STAUP or TC 470 to delay IDRS notice output use 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 Compliance Services Collection Operations (CSCO).

    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.

  3. Payments Only—If the unpostable case has not been resolved seven cycles after receipt, review 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 CSCO.

Unpostable Resolution Codes (URCs)

  1. This section contains Generalized Unpostable Framework (GUF) Command Codes.

Command Code (CC) UPTIN

  1. This Command Code displays all open unpostables for a specific TIN and will maintain the unpostable on its file for display purposes for 90 days after it is closed.

Command Code (CC) UPREV

  1. CC UPREV is used to review the accuracy and completeness of corrected (closed) unpostable records.

  2. The valid CC UPREV definers and definer-modifiers are as follows:

    DEFINER VALUE DEFINER MODIFIER VALUE DEFINER MEANING
    BLANK BLANK Quality Review (QR) Acceptance of an Unpostable Case closure.
    "E " BLANK QR Rejection of an Unpostable Case closure.
    "H " BLANK QR Hold (for 7 days) of an Unpostable Case closure. On eighth day, GUF will release hold and close case.
    "Y" BLANK QR hold (for up to 7 days) of all unpostable cases closed by a particular employee for the day. On eighth day, GUF will release the hold and close case.
    "Z " BLANK QR hold (for 7 days) of all unpostable cases closed by a particular employee in the current process week. On eighth day, GUF will release the hold and close the case.

Command Code (CC) UPCAS

  1. CC UPCAS is used to:

    1. request a Microfilm Replacement System (MRS) transcript of the Unpostable record

      Note:

      Research using CC IMFOL when possible before CC UPCAS for generating a MFTRA Transcript.

    2. request a document or return.

    3. place or update a case in suspense status.

    4. add information to aid in the resolution of an unpostable condition.

    Note:

    CC UPDIS MUST be input prior to using CC UPCAS.

  2. The valid UPCAS definers and definer-modifiers are as follows:

    DEFINER VALUES DEFINER MODIFIER VALUES DEFINER MEANINGS
    "M" "B" Specific Tax Module MRS transcript request Display / Hard copy
    "M" "D" Complete–All modules MRS transcripts Request Display / Hard Copy
    "M" NONE Entity module MRS transcript request Display/Hard Copy
    "M" "J" /"Spousal Social Security Number (SSN)" Specific—Spousal account tax module MRS Display / Hard Copy
    "M" "L" Complete—Spousal account MRS Display / Hard Copy
    "M" "N" Entity Module—Spousal account MRS Display / Hard Copy
    "M" "P" Specific—Valid and Invalid accounts tax module MRS Display / Hard Copy
    "M" "R" Complete—Valid and Invalid accounts all modules MRS Display / Hard Copy
    "M" "T" Entity Module—valid and invalid account MRS Display / Hard Copy
    "NONE" "1" Original request for Form 4251, Return Charge-Out
    Only one 1st request allowed
    "D/ 81" "2" 2nd request for Form 4251
    Only one 2nd request allowed
    "D" "3" 3rd request for Form 4251
    Only one 3rd request allowed
    "D" "4" 4th request for Form 4251 GUF will AUTO close with URC "8"
    "S" "A" Places or updates a case in suspense status.
    Valid on all master files.
    "S" "B" Places or updates a case in suspense status because of a document request not directly related to the unpostable case.
    Valid on all master files.
    "S" "C" Places or updates a case in suspense status because of correspondence action with the taxpayer.
    Valid on all master files.
    "Z" "A" /"D" Request to create, display, update, modify an unpostable history section.

Command Code (CC) UPASG

  1. This Command Code is used to assign or reassign an unpostable case or group of unpostable cases.

Command Code (CC) UPDIS

  1. CC UPDIS is valid for all master files, and is used to display an unpostable record.

  2. When UPDIS is input, the automatic screen display shown will be UPRES.

  3. UPDIS will display the unpostable information which was previously displayed on UPCAS.

Command Code (CC) UPRES

  1. CC UPRES is used to correct an Unpostable case and displays when CC UPDIS is input.

  2. The valid UPRES definers and definer-modifiers are as follows:

    DEFINER VALUES DEFINER MODIFIER VALUES DEFINER MEANINGS
    D
    01 Transaction to be deleted.
    Valid on all master files.
    0 BLANK No change made to unpostable transaction, re-post.
    Valid on all master files.
    0 "B " Same as above but GUF bypasses NAP checks.
    1 01, 23, 30, 31, 32, 41, 50, 51 Transaction to be re-input. Valid on all master files except Combined Annual Wage Reporting (CAWR) and Payer Master File (PMF).
    2 02, 03, 04, 06, 12, 24, 33, Transaction deleted but control base established on Integrated Data Retrieval System (IDRS). Valid on all master files.
    5 BLANK IMF—Changes Name Control and/or name line at Master File and/or Error Delay Code.
    6 BLANK IMF—Changes any combination of Name Line, TIN, MFT, Tax Period, Spouses SSN, Error Delay Code, Trans Code, Trans Date, CCC "O" to Trans Code 150 for MFT 30. Attempt to re-post to Master File. Allows the input of the following CCC– "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , "W" , or "Z"

    Note:

    CCC can be input for Trans Code 150 only. GUF will validate through NAP all TINs and NC corrections.

    6 BLANK BMF—Changes any combination of NC, TIN, Trans Code, MFT, Tax Period, Trans Date, TIN prefix. Error delay code. Attempt to re-post to Master File (exception: if CAWR BMF case, attempt to match at BMF). CCC "O" to Trans Code 150 for MFT "02" , "05" , "33" , "34" . Allows the input of the following: CCCs: "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , or "W" ("L" & "W" is for Trans Code150 and 620 only).

    Note:

    CCC can be input for Trans Code 150 only and for Trans Code 620 if CCC L or W.

    6 BLANK Payer Master File (PMF) - Changes TIN, or TIN type, and/or name control.
    6 "B " Same as above but allows GUF to bypass the NAP checks. Valid on all master files.
    8 BLANK Transaction sent to Reject Register or (ERS) Suspense Status. Valid on all Master Files except CAWR, and Payer Master File (PMF). For 4th request action. GUF will automatically close the case with URC "8" when CC UPCAS with Definer "D" and Definer-Modifier "4" is input.
    A BLANK Valid on all Master Files but only for UPC 003 CAWR, 152/156 IMF, 303 BMF, 803 EPMF. If UPC 152/156 then Trans Code is 140/150/430 and entity code is "2" or "3." URC A will convert and equal URC 6 when the unpostable record is updated.
    B BLANK Special closure of open, assigned cases. Valid only on IMF and BMF.

Command Code (CC) UPBAT

  1. This Command Code is used to batch (mass) close unpostable cases that do not have an individual employee assignment number.

    1. CC UPBAT used correctly will batch (mass) close all cases identified by the Unpostable Cycle Sequence Numbers (first and last).

    2. The status code will be updated to "C" (closed) during End-of-Day (EOD) processing.

  2. Refer to IRM 3.12.32, General Unpostables, for CC UPBAT screen format.

Unpostable Resolution Codes (URCs)

  1. The valid range of URCs is as follows:

    • A

    • D

    • 0 (zero)

    • 1

    • 2

    • 5

    • 6

    • and 8

    These resolution codes may be used by the Unpostable, Entity Control, Examination, Statute, and Scheme Development functions when using CC UPRES to work unpostable cases assigned to their area.

  2. Unpostable Resolution Code (URC) B is used for special closure of open cases by permission only from the National Office GUF Analyst or when procedures are issued by the National Office instructing employees to use URC B.

  3. Unpostable Resolution Code 3 is used by the GUF system for Auto-Closures of With Remittances (ISRP/RPS) documents due to a tax period change.

  4. Entering remarks is optional when resolving unpostables conditions with URC A, 0, 5, or 6.

  5. Each GUF closure listed below is considered resolved through the GUF 51. The following table displays the specific resolution action:

    URC GUF 51
    0, 5, and 6 Corrected case sent to MCC/TCC to attempt to post
    1 Manual Re-input (usually through Integrated Submission and Remittance Processing (ISRP))
    2 and D Deleted (transaction dropped)
    8 Rejected and case sent to GMF (Rejects)
    B Special Closure
  6. The following table explains the functionality of each URC:

    URC DESCRIPTION
    A
    • Automatically corrects unpostable name control to the Master File name control.

    • Valid on UPC 152 and 156 on TCs 140, 150, or 430 with Entity Code (EC) 2 or 3.

    • Only use when the Master File name control is correct.

    B
    • Special closure (determined by headquarters) of open assigned cases that allows the records to be treated as original input data.

    • System will automatically generate "Special Closure" in the remarks field.

    D
    • Deletes (voids) transaction and removes record from the Service Center Unpostable Master File (SCUPMF).

    • A control base will not be created and no follow up action is necessary.

    • Remarks (line 8 of UPRES) is required stating why the case is being voided.

    • Null Code 01 systemically generates.

    • Documents can be destroyed, as necessary.

    • URC D cannot be used on remittance transactions.

    0
    • Allows unpostable record to attempt to re-post with no change.

    • Use of Definer Modifier B will allow the transaction to bypass the National Account Profile (NAP) validation.

    1
    • Allows transactions to be re-input with the same DLN. Removes the record from SCUPMF. Never re-input a TC 460 or TC 840.

    • Only used on Document Codes 45 and 97. Not valid for Payer Master File (PMF) transactions.

    • Remarks (line 8 of UPRES) is required stating why the case is being closed with URC 1.

    2
    • Deletes (voids) transaction and removes record from the Service Center Unpostable Master File (SCUPMF).

    • A control base is created to the employee who input the original Integrated Data Retrieval System (IDRS) transaction or the area responsible for the next action.

    • Remarks (line 8 of UPRES) is required stating why the case is being closed with URC 2.

    • A Nullify Area Code is needed. Refer to IRM 3.12.32, General Unpostables for information on Nullification Codes.

    • Route the document to the originator or designated area for appropriate action. Attach Form 8479, Unpostable Action and Routing Slip with the appropriate fields completed. Refer to IRM 3.13.122.14.2, Form 8749 Unpostable Action and Routing Slip, for routing information

      Note:

      Do not route documents to Data Control.

    • The originator can be identified by the IDRS EMP field on UPDIS or UPTIN. IDRS CC MESSG, CC FIEMP or the IDRS User & USR Database IUUD) athttp://iors.web.irs.gov/homeIUUD.aspx and can be used to research the employee's location.

    • If URC 2 is invalid, enter URC 1 or 8 as appropriate.

    3
    • Used only by GUF system for certain types of unpostables (auto-closures for ISRP/RPS documents due to a tax period change).

    5
    • Changes the IMF name control and IMF name line on master file.

    6
    • Changes any combination of name control, name line, TIN, or TIN type Payer Master File (PMF), MFT, tax period, spouse's SSN, Transaction Code (TC), transaction date, Offset Trace Number (OTN), memo amount, or Computer Condition Code (CCC).

    8
    • Nullifies (removes) the record from the SCUPMF and places the transaction in suspense status in Rejects or Error Resolution System (ERS). Automatically updates the SCCF.

    • Used to resolve the unpostable when the record must be renumbered, deleted (incorrect/duplicate), correcting data for specific fields and/or sections of the record, plus coordinating and/or routing of documents to other functions.

    • Do not use on MFT 29 TC 150 (use URC 1, 2, or D); Document Code 47 (use URC 2); or Document Code 45 when TC 720, 740, or 841 (use URC 1).

    • Remarks (line 8 of CC UPRES) is required and should include what action(s) need to be performed by Rejects.

    • A Nullify Area Code is needed. Null Code 01 should be used unless otherwise directed by an IRM instruction, or the correction instructions include forwarding to another area. Refer to IRM 3.12.32 , General Unpostables for information on Nullification Codes.

    • Route the document, including all background and research completed, to Rejects only. Attach Form 8749 with the appropriate fields completed and action(s) to take for correction (including forwarding to another area and originator employee number, if necessary). Do not just indicate the Unpostable Code.

    • If URC 8 is invalid, URC 1 or 2 as appropriate.

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

Service Center Control File (SCCF) -URC 1

  1. Each unpostable record that is corrected with URC 1 is placed in "manual" status on the Service Center Control File (SCCF).

    1. If the document is to be re-input, enter Nullify Area Code 01, prepare Form 3893, Re-Entry Document Control, and route to Batching for input. No further action is needed on the SCCF.

    2. If the document is not to be re-input, enter the appropriate Nullify Area Code and route document and Nullified Distribution List to the function that is responsible for the next action.

  2. The other times URC 1 can be used are when there are program problems or when an IRA TC 150 needs to be input to IMF.

  3. Do not route re-input (URC 1) documents to Data Control, except at the request of that function.

  4. Remarks (Line 8 of UPRES) must always be entered when closing an unpostable with URC 1. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must state why the unpostable is being closed with URC 1.

Form 8749 Unpostable Action and Routing Slip

  1. The Form 8749, Unpostable Action and Routing Slip (or locally developed form) must be used when case is routed to another area.

  2. All appropriate research will be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.13.122–1 and following table.

    Figure 3.13.122-1

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    Please click here for the text description of the image.

Nullified Area Codes

  1. A Nullification Code must be used to identify the receiving areas whenever a URC 1, 2, or 8 is used to close an Unpostable.

  2. Refer to IRM 3.12.32 , General Unpostables, for more information regarding Nullification Codes.

Category Codes

  1. This section contains information on category Codes B1.

GUF Category Code B1, Entity Control

  1. CATEGORY CRITERIA

    GUF CATEGORY CODE B1 for Entity Control
    TC is 023, 024, 058, 059, or 06X
    UPC is 182 and TC is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470–475, 480–483, 488, 489, 582, 583, 590–599, 920, 922, 930, or 96X
    UPC is 177
  2. AREA—

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

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

    3. Any TC 960/961/962 with MFT 00 and Tax Period 0000 will be closed by the RAF function.

  3. FORM 4251 - TRANSCRIPT—

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

    2. "Entity Control" is in the recipient (receiver) field for these Category B1 Form 4251.

    3. The documents for all Category B1 files requests will be routed directly to Entity Control.

    4. No automatic transcripts (MCC/MRS) are generated.

  4. TYPE CLOSURE/URC—

    1. All Category B1 Unpostable Cases are INDIVIDUAL closures.

    2. These cases should be assigned to a specific employee assignment number prior to attempting case closure. URC A, B, D, 0 (zero), 1, 2, 5, 6, and 8 can be used for Category B1.

  5. The Unpostable Cases assigned or reassigned to Entity Control will be processed using IRM 3.13.122, IMF Entity Unpostables; IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution; IRM 3.13.5 IRM, Individual Master File (IMF) Account Numbers; and IRM 3.12.32, General Unpostables.

  6. This section contains information on category Codes B1.

Assignment of Cases to Entity

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

    1. The unpostable record may require a temporary Social Security Number (SSN) assignment, generally this involves Unpostable Codes 151, 152, 153, 156, and 176.

    2. The procedures in IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, specify which cases should be reassigned from Unpostables to Entity Control. This reassignment will take place only after Unpostables has attempted to resolve the case. Unpostables will also attach all research when reassigning the case.

    3. If a temporary SSN is assigned and the return (TC 150) is claiming personal exemption and/or EITC, edit the IRSN on the document and URC 8 to Rejects requesting the amounts be removed.

  2. Effective October 1, 2010, the Accounts Management Taxpayer Assurance Program (AM-TAP) will have responsibility for working cases that previously fell under fraud detection criteria. The Fraud Detection Centers have been renamed Scheme Development Centers (SDCs).

  3. Scheme Development (A1, A2), Statute (C1, C2, and C3), and Bankruptcy (Z1) type unpostable records will not be assigned to Entity Control. However, if a record (Category Code other than A1, A2, C1, C2, C3, or Z1) is assigned or reassigned to Entity Control and later it is determined to have scheme development, statute (Master File Unpostable Type Code "S" ), or bankruptcy issues (unreversed TC 520 with closing code 85 or 88 posted), then the case will be processed in accordance with IRM 3.12.32, General Unpostables. Category A1, A2, C1, C2, C3, and Z1 guidelines and procedures.

  4. If the case contains a statute issue after verifying the validity of Master File Unpostable Type Code "S" , reassign the case on SCUPMF to the Statute Function.

  5. If the case contains a bankruptcy issue (V freeze), process following Category Z1 guidelines in IRM 3.12.32, General Unpostables.

  6. Cases involving credit interest returns may be assigned or reassigned to Entity Control. Entity will process these credit interest issues according to IRM 3.13.5, IMF Account Numbers; IRM 3.12.32, General Unpostables; and the Unpostable Interest Reduction Initiative Report guidelines.

  7. Generally, Scheme Development and Examination Perfection will not reassign cases to Entity Control. Instead they will coordinate with Entity Control to resolve their cases.

Unpostable Status Codes

  1. The use of the command codes, definers, and definer modifiers will establish or update the "Status Code" of an unpostable case.

    1. The status code identifies what action has been taken on an unpostable case.

    2. The status date indicates when this action was taken.

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

    1. A—assigned not corrected

    2. C—corrected not removed from the Service Center Unpostable Master File (SCUPMF)

    3. H—Quality Assurance hold

    4. S—Suspense—input when return has to be held (i.e. corresponding with taxpayer)

    5. Q—accepted by Quality Assurance

  3. The status code and date will appear on line two of the UPCAS screen display following the literal "ST" .

    Note:

    Refer to IRM 3.12.32, General Unpostables, for more detailed information concerning status codes and dates.

Preparation of Form 3893, Re-Entry Document Control

  1. If it is determined that a document or group of documents are nullified and must be re-input, prepare a Form 3893.

  2. This form is prepared for each re-input block (or portion of a block) with the sum totals of the associated detail document(s). Attach it to the first document of the re-input block. Do not detach the form when processing or filing. (See Figure 3.13.122–2.)

    Figure 3.13.122-2

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    Please click here for the text description of the image.

  3. File Type Box—Check the appropriate box.

  4. Box 1 — Alpha/Numeric Block Control Number—Leave blank if routing to Batching in the Receipt and Control Branch.

  5. Box 2 — Document Locator Number—Enter the eleven digit block DLN. The complete DLN may be entered, but only eleven digits will be transcribed into the Block Header.

  6. Box 3 — Batch Number—The batch number will be entered by Batching in the Receipt and Control Branch.

  7. Box 4 — Document Count—Enter the number of documents attached to Form 3893. All the Documents must have the same DLN except for position 12 and 13.

  8. Box 5 — Credit Amount—Enter the amount of the credit transaction. If more than one document, enter the sum of the credit amounts. Amounts may be from remittance returns, payment transactions, transfer documents, or adjustments.

  9. Box 6 — Debit Amount—Enter the total debit amount(s). This box must be blank if a credit amount is present. Debit amounts may be present only with Document Codes 24, 45, 48, 51, 54, 58, and 87.

  10. Box 7 —Transaction Code—Enter only when Block Header Transaction Code is required.

    Document Code Transaction Code on Document Transaction Code in Block Header
    45 840 840
    51, 52 Transfer in 370
  11. Box 8 —Transaction Date:

    1. Always enter the received date for Form 1040ES, Estimated Tax For Individuals and Form 1040C, U.S. Departing Alien Income Tax Return.

    2. Enter received date for returns reviewed after the tax period due date.

  12. Box 9 — Header MFT Code—Enter only when required.

    Document Codes/Forms Document MFT Header MFT
    17, 18, 19, 24, 34, 45, 47, 48, 51, 52, 54, 58, 87 05, 06, 15 05, 06, 15
    Document Code 70 or RPS Payments Various Same as document
    Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts/IRA 29 29
  13. Box 10 — Secondary Amount—Enter the secondary transaction amount when required. If you fail to enter the secondary money amount on the Form 3893, but the amount is edited on the document, there will be a block out of balance condition.

    Note:

    Place Debit or Credit for the Secondary Amount.

  14. Box 11 — Re input Source Code—Mark one box as indicated.

    1. Mark "R" for Reprocessable if the transaction has already posted to the master file. Also complete box 19.

    2. Mark "N" for Nullified if the re-input document was previously an unpostable. Also complete box 18.

      Note:

      Must be open on Service Center Control File (SCCF).

    3. Mark "4" for Re-input if the document has not posted or unposted at the Master File. Also complete box 18.

  15. Box 12 — DLN Year Digit—This box must be entered.

    1. Enter the 14th digit of the DLN from the source document.

Unpostable Corrections—General

  1. When correcting unpostables, the first thing that must be determined is that the unpostable return or document and the entity on the MF are the same. Various Integrated Data Retrieval System (IDRS) and research Command Codes should be used to make this determination.

  2. Even when the name control and TIN match an account on the MF, it does not mean the names are the same.

    1. Many taxpayers have the same name control and could match a TIN on the MF if it was transcribed wrong or the taxpayer supplied the wrong TIN.

    2. If another TIN cannot be found for the unpostable name, it will be reassigned to the Entity Control function.

    3. The Unpostable function can reassign any unpostable code that has a name or TIN mismatch and another TIN is not located for the unpostable return or document.

  3. Unpostables received for the above reasons should be processed according to instructions for the specific UPC.

  4. When you determine the MF entity is not correct, make the necessary corrections to update the MF. By correcting the MF, it could stop future unpostables. The MF entity is not correct when the address or name lines are shown incorrectly on CC ENMOD/INOLE.

  5. Completely review and resolve all unpostable conditions which could result in a repeat unpostable condition.

  6. If the Taxpayer files a remittance return using the wrong form and it is necessary to move the money, use Form 3244, Payment Posting Voucher, to correct the transaction code. See Figure 3.13.122–3.

  7. Correct the unpostable with URC 8 and route it to the Reject unit.

    Figure 3.13.122-3

    This is an Image: 31657003.gif

    Please click here for the text description of the image.

  8. If the unpostable is an Exempt Organization (EO) return, see IRM 3.12.278, Exempt Organization Unpostable Resolution.

Unpostable Processing

  1. This section contains information on general procedures for processing unpostables.

General Procedures

  1. The general instructions for processing unpostables are contained in IRM 3.12.32, General Unpostables. Also use IRM 3.12.179 Individual Master File (IMF) Unpostable Resolution. The instructions in this section are for correcting unpostables assigned or transferred to Entity Control.

  2. An unreversed TC 582 on the module indicates a lien is present, see IRM 5.12.3, 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 (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):

    1. IRWeb Homepage

    2. SERP

    3. Who/Where

    4. Lien - Centralized Lien Processing.

  3. When correcting the unpostable and a change to name control, TIN, MFT, Tax Period, Transaction Code, etc. is required, always show the change on the unpostable document not on the Form 4251.

  4. If the unpostable return requires a change to the TIN and a payment is posted to the incorrect TIN, move the payment to the corrected TIN.

  5. All repeat unpostables will generate back to the originator. If the repeat unpostable is not an entity problem and cannot be resolved by the Entity function, reassign the unpostable to the Unpostable Unit.

  6. If a Transaction Code (TC) 610 and TC 150 attempt to post in the same cycle, the system will not let the TC 150 repeat.

  7. If the unpostable document would decrease, but fails to eliminate the balance in the taxpayers account (when the account is in notice status), use CC TXMOD to determine when the next notice is due or if STAUP is present, or when it will expire. If the next notice is due or STAUP will expire before the unpostable can be resolved, input CC STAUP for three (3) cycles to allow the resolution of the unpostable.

  8. When the unpostable is assigned to Entity Control, the computer will generate Form 4251, Return Charge out, to Files for the document.

  9. The assignment of unpostables to each tax examiner will be the responsibility of the unit manager.

  10. The cases assigned to each tax examiner will be printed on a Daily/Weekly Employee-Assign-Aged List.

  11. The processing time frame for all IMF unpostables directly assigned to Entity Control Unit (ECU) or reassigned to ECU, is twenty calendar days from receipt of all necessary documents, (which equals 14 workdays.)

    Note:

    See IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates for further information.

Form 4251, Return Charge-Out Requests

  1. Primary Requests – The Form 4251 will be given to the tax examiner at the time of the Command Codes TRDBV, TRERS, TRPRT, and R8453 individual case assignment.

    1. The tax examiner will use the data generated on the Form 4251 and/or Integrated Data Retrieval System (IDRS) to resolve the unpostable.

    2. If the tax examiner cannot resolve the unpostable, then the original unpostable return/document may be needed.

    3. If the document has already been retired to the Federal Records Center(FRC), the Form 4251 will be routed to the FRC directly from Files.

    4. If the unpostable case is a Transaction Code (TC) 610 with Document Code 17, 19, 70, or 76, the payment was processed through ISRP or Lockbox. Research the voucher using RTR procedures.

  2. 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 action taken to obtain the missing document.

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

    3. A second request is not necessary if the case can be closed using MRS, CFOL, and/or IDRS research. If cases are closed without the document, enter "CLSD-NO DOC" in the remarks field.

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

  3. Do not input a second request for documents that are not Revenue Receipts (Document Codes 17, 18, 19, 20, 24, 34, 45, 48, 58, 70, 76, 87, or 97), Original Returns (Transaction Code (TC) 150, 976), Prompt Assessments (Document Code 51), or Extensions of Time to File (TC 460 or 620). These unpostable cases, except Bankruptcy, should be voided to the originator (CC UPRES with URC 2). Indicate in remarks "Doc Not Available" . No other action is necessary, except for routing the Nullified Distribution Listing to the appropriate area.

  4. 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 still cannot be located in Files after a second request, or the document is charged-out, initiate a third request.

  5. Input a fourth (4th) Form 4251 document request using CC UPCAS definer D and definer-modifier 4. The "Remarks" area will indicate "FOURTH REQUEST-SPECIAL SEARCH" and the employee number. Attach a Form 8749, Unpostable Action and Routing Slip or local use form to original Form 4251 (or second or third requests if the first is not available). Notate on the Form 8749 that "This document is unlocatable" (or unavailable if potential statute or credit return interest return-expedite case). Also indicate on the Form 8749 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 Form 8749.

  6. After the Fourth Request, GUF will automatically close the case to Rejects with an URC 8.

  7. For additional information see IRM 3.12.32.24, General Unpostables.

Unpostable Reason Codes (RCs)

  1. Each unpostable record will be assigned a one digit Reason Code (RC) in addition to the three digit unpostable code.

    1. The RC is used to help identify the specific condition for the unpostable record.

    2. Reason Codes were assigned to conditions at random and are not indicative of the priority of the unpostable record.

    3. IMF Reason Codes used by Master File are 1 through 9.

  2. The procedures outlined in this IRM are for unpostables that are assigned directly to Category B1, Entity Unpostables.

UPC 177 RC 0 – Scrambled Social Security Number (SSN) Account Condition

  1. CONDITION—This Unpostable Condition occurs when a module creating transaction attempts to post to an account on the valid segment that has the Scrambled SSN Indicator set to 01, 10, 12 or 20 if the MFR is set to 08. In addition, unpost all transactions except Transaction Code (TC) 01X with a significant Scrambled SSN value or 020 if the Scrambled SSN Indicator is set to 13 or 23.
    Bypass Conditions: This unpostable will be bypassed if TC 370 is for recoverable retention register (TC 370 contains Document Code 52 with Julian Date 999 or Document Code 51 with Julian Date 999 or 997).

  2. RESOLUTION — Unpostables will coordinate the resolution with Accounts Management (AM). The Accounts Management (AM) Function has responsibility for Scrambled SSN issues, including providing the IRSN (and establishing the number when necessary) to resolve the unpostable condition.

    Note:

    Contact should be made via phone call or other local established procedure. The original documentation must not be sent to the AM function.

  3. The Unpostable Function will research the tax module to determine if there is an open control.

    1. If there is an open control, contact the employee with the open control.

    2. If there is no open control, contact the local Scrambled SSN Coordinator.

    3. If the SSN was scrambled at another site, the local Scrambled SSN Coordinator will contact the coordinator at the other site.

  4. Photocopy all documents of the unpostable case, including Form W2, Form 1099, etc., and forward copies to the employee who has control of the case or the local Scrambled SSN coordinator.

  5. If your campus has developed local procedures to expedite the UPC 177 resolution process (such as faxing documents), this streamline process is acceptable.

  6. AM will make every effort to supply the Unpostable function with the information to resolve the unpostable condition within the same day of receipt of the condition and supporting documentation.

    Note:

    If more than two days is needed for AM to resolve the case, AM must advise Unpostable of the additional time needed. This extension request must be made the same day AM receives the case(s).

  7. The AM function will research to determine if the taxpayer has already been assigned an IRSN. If an IRSN is located, AM will advise Unpostables of the correct TIN.

  8. If the taxpayer is a new filer on the SSN, AM will obtain an IRSN for the new taxpayer, establish the new taxpayer (TC 000) and set the appropriate scrambled indicator. It may take one to two business days for AM to obtain an IRSN.

  9. Unpostable Resolution: When AM provides an IRSN, Unpostable will (unless otherwise specified by AM):

    1. Circle out the bad SSN.

    2. Edit the IRSN at the top of the document.

    3. If TC 150, URC 8 to Rejects to remove personal exemptions and/or EITC. Otherwise, resolve the case with URC 6 to the IRSN provided.

    4. If AM is obtaining and establishing a new IRSN for the taxpayer, monitor the case for a pending TC 000 before closing the case and follow later cycle release guidelines. Refer to Exhibit 3.13.122-1, Later Releasing Chart.

      Caution:

      Never make changes to the SSN or input TC 510 on the IRSN.

  10. If you need to contact your local Scrambled SSN Coordinator, the most current information can be researched on the SERP website http://serp.enterprise.irs.gov/databases/who-where.dr/scramble-coordinators.htm

    Note:

    The Scrambled SSN coordinator list is for internal use only.

  11. If additional information is needed, see IRM 21.6.2 Adjusting TIN-Related Problems.

UPC 177 RC 0 – Scrambled Social Security Number for Payments

  1. Use the following IF and Then chart to resolve UPC 177 RC 0 — Scrambled Social Security Number for Payments

    If... Then...
    A. The unpostable is a payment document and AM advises they are unable to provide guidance or determine the appropriate IRSN URC 8 to Rejects and request they forward it to Unidentified Unit.
    B. The unpostable is a remittance with an extension and AM advises they are unable to provide guidance or determine the appropriate IRSN Prepare a Form 3244. URC 8 to Rejects and request they cancel the DLN of the extension (TC 460) AND route to Files. Request that Rejects route the remittance to Unidentified.
    C. If the unpostables is an extension without a payment URC 8 to Rejects and request they cancel the DLN of the extension (TC 460) AND route to Files.

UPC 182 - Account Deactivated (MFR 08)

  1. Condition—This condition occurs when a module creating transaction code (except for Transaction Code (TC) 140, TC 500 cc 52, 54, or 56, or TC 971 AC 100–106 input to MFT 31) attempts to post to an account with Mail Filing Requirement (MFR) 08.

    Note:

    UPC 182 checks are completed after UPC 177. Master File will bypass UPC 182 if the TC 370 contains Document Code 52 with a Julian Date 999 or with Document Code 51 with Julian Date 997 or 999. Also bypass this UPC for Form 1040EZ-T.

  2. If a deleted unpostable for TC 971 with Action Code 052, 152 or 134 is identified, then close the Unpostable TC 150 with a CCC 3 to freeze the refund (if CCC 3 is not already present).

  3. Ensure the correction of the TC 610 is performed the same cycle, or prior to the resolution of the TC 150. Refer to IRM 3.13.122.10 for information involving TC 150 and TC 610.

  4. Refer to IRM 3.13.122.11 for additional information regarding correspondence issues, replies, and no reply procedures on Decedent Returns.

UPC 182 - Resolution for Specific Transaction Codes

  1. If the unpostable is generated from a TC 540, it will GUF Auto-Close URC D.

  2. Follow the chart below for resolution for specific transaction codes.

    If ... And ... Then ...
    A. UPC is TC 370 Has Doc Code 51 Close with URC 8 to Rejects to void to the originator. Remarks and Form 8749 or local form should include instructions for Rejects to void. Include instructions to the originator to remove MFR 08 for TC 370 to post.
    B. UPC is TC 370 Has Doc Code 52 Close with URC 2 to the originator. Refer to IRM 3.12.32 , General Unpostables for information on Nullification Codes. Remarks should indicate the MFR 08 must be removed for the TC 370 to post.
    C. UPC is TC 930 Close with URC D. Void the document and send to Files and/or attach document behind an overlay and forward to batching for processing.
    D. UPC TC 971 IDRS EMP is XX099XXXXX Close with URC D. Include remarks “TP DECD”.
    E. UPC TC 971 IDRS EMP is NOT XX099XXXXX Close with URC 2 to originator.
    F. UPC TC 971 IDRS EMP indicates that the transaction was systemic Contact National Office.

UPC 182 - Resolution for an Internal Revenue Service Number (IRSN)

  1. Research Integrated Data Retrieval System (IDRS) and the Internal Revenue Service Number (IRSN) log/file for the correct Social Security Number (SSN).

    If... Then...
    A. The correct SSN is found, Edit out IRSN. Enter the correct SSN on the document. Close with URC 6 to correct the SSN. Notify the taxpayer of their correct number with Letter 685C.
    B. A better SSN is not found and IRSN belongs to the taxpayer, Check MFR on CC INOLE. If MFR is 08, reverse by inputting TC 012 using CC ENREQ. Close the unpostable using URC 0 and cycle as appropriate. See note below.
    C. A better SSN is not found and IRSN does not belong to the taxpayer, Assign an IRSN to the unpostable taxpayer. Establish the taxpayer on the MF by inputting TC 000. Close the unpostable using URC 6 and cycle delay for three weeks. See note below. Notify the taxpayer of IRSN assignment number using Letter 685C.

    Note:

    If the unpostable document is a TC 150, review the return for amount claimed for EITC. If the amount is present, edit the IRSN on the return and URC 8 to Rejects to process the return to the IRSN and request the amount be removed.

    Reminder:

    The Estate of a deceased taxpayer can file an individual tax return for the year the taxpayer died. If a tax return is filed on behalf of the decedent after the year of their death, a Form 1041 must be filed on their behalf.

UPC 182 - Social Security Number (SSN) Does Not Belong to Taxpayer

  1. Research Integrated Data Retrieval System (IDRS) for correct SSN.

    If ... Then ...
    A. Correct SSN is found, Edit out the incorrect SSN and enter the correct SSN. Close with URC 6 to post to the correct SSN. Cycle delay as appropriate. Notify the taxpayer via IDRS with the appropriate C Letter.
    B. Correct SSN cannot be located, Correspond with the taxpayer using Letter 12C to request the correct SSN.

    Note:

    Use an asterisk (*) in place of the SSN on the document.

    C. If the taxpayer does not reply, or replies with an incorrect SSN, Assign an IRSN to the unpostable taxpayer. Establish the taxpayer on the MF by inputting TC 000. Close the unpostable using URC 6 and cycle delay as appropriate. See note below. Notify the taxpayer of IRSN assignment number using Letter 685C.

    Note:

    If the unpostable document is a TC 150, review the return for amount claimed for EITC. If the amount is present, edit the IRSN on the return and URC 8 to Rejects to process the return to the IRSN and request the amount be removed.

UPC 182— Social Security Number (SSN) Belongs to a Single Taxpayer

  1. Research RTR and/or CC IMFOL to verify payments are directed to the correct taxpayer and tax period. If the tax period has been transcribed incorrectly, or there is indication the payment should be applied to a prior year module:

  2. Research the document, attachments, CC INOLE, and/or CC ENMOD to verify the taxpayer's Date of Death (DOD) and Mail Filing Requirement (MFR) Code.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If ... And ... Then ...
    A. The tax period has been transcribed incorrectly or there is indication that the payment should be applied to a prior year module MFR 08 is present Input TC 012. Close with URC 6 to the appropriate tax period and cycle delay 3 weeks. After input of TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.
    B. The taxpayer is not deceased. NOTE: This includes no DOD on IDRS. MFR 08 is present Input TC 012. Close with URC 0 and cycle for 3 weeks.
    C. The taxpayer is deceased later than the tax period of the document MFR 08 is present Input TC 012. Close URC 0 and cycle for 3 weeks. After input of TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.
    MFR 08 is present and the unpostable is a TC 150 with CCC F on the return, Input TC 012. Close URC 8 and request Rejects remove the CCC F. After input of TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.
    D. MFR Code is other than 08 Close with URC 0. Cycle as appropriate.

    Reminder:

    The Estate of a deceased taxpayer can file an individual tax return for the year the taxpayer died. If a tax return is filed on behalf of the decedent after the year of their death, a Form 1041 must be filed on their behalf.

  3. If research indicates the DOD is prior to the tax period on the document, research CC's NAMEB, NAMEE, NAMEI, and NAMES for an established Estate or Trust account (MFT 05, 51, or 52). Research should always include the MFT 05, 51, or 52.

    Note:

    For Form 1041 (MFT 05) an EIN is assigned to the Estate or Trust (XX-XXXXXXX). For Form 706 or Form 709 (MFT 51 or 52) the TIN will reflect the Taxpayer's SSN followed by a "V" or "W" (XXX-XX-XXXXV). When researching the TIN the "V" indicates that the TIN is located on the valid segment and "W" indicates you are researching the TIN on the invalid segment.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If... And... Then...
    A. An MFT 05, 51, or 52 is found, Edit the EIN on the document. URC 8 to Rejects to void the DLN and re input to the new MFT and TIN.
    B. An MFT 05, 51, or 52 is not found, The unpostable is a TC 150 with reported gross income (AGI) of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ URC 8 to Rejects to void the DLN and reprocess as Form 1041.
    C. An MFT 05, 51, or 52 is not found, The unpostable is a TC 150 with reported gross (AGI) income of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input TC 012. Review UPRES for CCC:
    • If CCC F is already present, URC 0 and cycle delay three weeks.

    • If CCC F is not present, URC 6 and input CCC F. Cycle delay three weeks.

    D. An MFT 05, 51, or 52 is not found, The unpostable is a payment, or an extension with a payment, Input TC 012. Close with URC 0 and cycle delay three weeks. After input of TC 540 for year of death to reestablish the MFR 08 after original unpostable monitor until TC has posted.
    E. An MFT 05, 51, or 52 is not found, The unpostable is an extension without a payment, Close with URC D.
  4. Use the following table to resolve the unpostable if research indicates the taxpayer's date of death is during the tax period of the document.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If... And... Then...
    A The unpostable is a TC 150, The return has a CCC "F" , Input TC 012. Close with URC 0 and cycle as appropriate.
    B The unpostable is a TC 150, The return does not have a CCC "F" , Input TC 012. Close with URC 6 and input CCC "F" and cycle as appropriate. (TC 540 will automatically generate as a result of the input of CCC "F" ).
    C If a TC 150 and TC 971 AC 134 are unpostable Input TC 012. Close the unpostable TC 971 with URC 0 and cycle delay three weeks. Monitor. Once the TC 971 has posted, close the TC 150 with URC 6 and input CCC"F" .
    Note: The TC 971 AC 134 will generate an R freeze to hold the refund.
    D The unpostable is any other TC Input TC 012. Close with URC 0 and cycle delay three weeks. After input of TC 540 for year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.

UPC 182 - Resolution when Social Security Number (SSN) Belongs to Taxpayer (Mixed Entity Information Based on Previous Year)

  1. This condition is caused when a return is filed by a taxpayer or a preparer and the wrong SSN is used in a previous year. The unpostable resolution depends on Integrated Data Retrieval System (IDRS) research for the previous filing of the unpostable taxpayer. Research both SSNs on IDRS.

    If... Then...
    A MFR is 08, Input Transaction Code (TC) 542. Input TC 013 to perfect the name line to the correct entity information, and cycle delay as appropriate on ENMOD. Close the unpostable using URC 0 and cycle as appropriate.
    B Taxpayer on the other account is deceased, Edit DECD with a TC 013 in the name line for the year the taxpayer is deceased. Input TC 540 to close the account.

UPC 182 - Resolution when Social Security Number (SSN) belongs to Deceased Primary Taxpayer with a Joint Return

  1. Research RTR to verify payments are directed to the correct taxpayer and tax period. If the tax period has been transcribed incorrectly, or there is indication the payment should be applied to a prior year module:

  2. Research the document, attachments, CC INOLE, and/or CC ENMOD to verify the taxpayer's Date of Death (DOD) and Mail Filing Requirement (MFR) Code.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If ... And ... Then ...
    A. The tax period has been transcribed incorrectly or there is indication that the payment should be applied to a prior year module MFR 08 is present Input TC 012. Close with URC 6 to the appropriate tax period and cycle delay 3 weeks. After input of TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.
    B. The taxpayer is not deceased MFR 08 is present Input TC 012. Close URC 0 and cycle for 3 weeks.
    C. The taxpayer is deceased later than the tax period of the document MFR 08 is present Input TC 012. Close URC 0 and cycle for 3 weeks. After input of TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.
    MFR 08 is present and the unpostable is a TC 150 with CCC F on the return, Input TC 012. Close URC 8 and request Rejects remove the CCC F. After input of TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable monitor until TC has posted.
    D. MFR Code is other than 08 Close with URC 0. Cycle as appropriate.
  3. Use the following table to resolve the unpostable if research indicates the taxpayer's DOD is during the tax period of the document.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If... And... Then...
    A. The unpostable is a TC 150, The return has a CCC "F" , Input TC 012. Close with URC 0 and cycle as appropriate.
    B. The unpostable is a TC 150, The return does not have a CCC "F" , Input TC 012. Close with 6 and input CCC "F" and cycle as appropriate. (TC 540 will automatically generate as a result of the input of CCC "F" ).
    C. The unpostable is any other TC, Input TC 012. Close with URC 0 and cycle delay three weeks. After input of TC 540 for year of death to reestablish the MFR 08 after the original unpostable TC has posted unless original unpostable TC is an extension.
  4. If the primary taxpayer's date of death is prior to the tax period on the document, research the document, attachments, CCs ENMOD and/or INOLE for the secondary's SSN.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If... And... Then...
    A. The unpostable is a TC 150, Edit out primary taxpayer's name and SSN. Verify spouse's SSN and arrow to the appropriate box. Change the filing status to 1, 4, or 5 as appropriate and change the exemptions accordingly. Close URC 8. Prepare Form 8749 with instructions to pick up the proper SSN, filing status code, and the correct number of Exemptions.
    B. The unpostable is a payment, RTR research shows the payment should have been directed to an EIN, Close with URC 8 to Rejects to void the DLN and re-input to the correct MFT and EIN.
    C. The unpostable is a payment, extension, or an extension with a payment, The spouse's account is established, Close with URC 6 to the secondary taxpayer. See paragraph (5) below for more information.
    D. The unpostable is a payment, extension, or an extension with a payment, The spouse's account is not established, Establish the spouse's account with TC 000. . Close the unpostable using URC 6 and cycle as appropriate.
  5. If the spouse's account is established, compare the name line of the established account with the spouse's name on the unpostable document:

    If... Then...
    A. Names are different, Input TC 013 to update the established account. Close with URC 6 and cycle as appropriate.
    B. Names are same, Transfer any credits or payments for a subsequent year to the spouse's account. Cycle as appropriate. Close with URC 6. Notify the taxpayer using the appropriate letter of action taken.

    Exception:

    If the spouse provided the correct TIN on the payment/return/extension request, do not correspond.

  6. If the unpostable is on a JOINT ACCOUNT and the primary is deceased PRIOR to the tax period and the secondary taxpayer is deceased during or after the tax year, research CCs ENMOD and CC INOLE for MFR code.

    Caution:

    When inputting TC 012 on a deceased taxpayer account be sure to take the required steps to put the account back into MFR 08. In some cases, you will be required to monitor the account until posting of the documents to ensure the account is updated back to MFR 08. Failure to input the TC 540 (MFR 08) back onto the "deceased" taxpayer's account could result in an erroneous refund and/or Identity Theft (ID Theft).

    If ... And ... Then ...
    A. MFR 08 is on the secondary taxpayer account The return has a CCC "F" Input TC 012. Edit out primary taxpayer's name and SSN. Verify spouse's SSN and arrow to the appropriate box. Change the filing status to 1, 4, or 5 as appropriate and change the exemptions accordingly. Close URC 8. Prepare Form 8749 with instructions to pick up the proper SSN, filing status code, and the correct number of Exemptions.
    B. MFR 08 is on the secondary taxpayer account The return does not have a CCC "F" , Input TC 012. Edit out primary taxpayer's name and SSN. Verify spouse's SSN and arrow to the appropriate box. Change the filing status to 1, 4, or 5 as appropriate and change the exemptions accordingly. Close URC 8. Prepare Form 8749 with instructions to pick up the proper SSN, filing status code, and the correct number of Exemptions and input CCC "F" and cycle as appropriate. (TC 540 will automatically generate as a result of the input of CCC "F" ).
    C. MFR on the secondary’s account other than 08, Close the unpostable with a URC 6 to the secondary taxpayer’s account. DO NOT CYCLE.
  7. If the Unpostable is for a JOINT ACCOUNT and both the primary and secondary are deceased prior to the tax period/tax year, research using CCs ENMOD and INOLE for MFR code.

    If ... And ... Then ...
    A. Research for an Estate EIN Estate EIN is found Edit the EIN on the document. URC 8 to Rejects to void the DLN and re input to the new MFT and TIN.
    B. Research for an Estate EIN EIN is not found Close with URC 8 to Rejects. Request they delete the DLN and convert to a BMF account.
    C. If the TC is an extension without a payment Close using URC D.