3.24.162 BOB Transcription Instructions

Manual Transmittal

January 02, 2018

Purpose

(1) This transmits revised IRM 3.24.162, Integrated Submission Remittance Processing (ISRP) System Block Out of Balance (BOB) Transcription Instructions.

Material Changes

(1) Internal Control information was added to IRM content.

(2) IRM 3.24.162.1(2) deviation statement moved from the purpose to the internal control area.

(3) Various editorial changes, date changes and editorial and formatting revisions were made throughout the IRM.

(4) Exhibit 3.24.162-1 Table header altered to make 508 compliant.

(5) Exhibit 3.24.162-2 Table header altered to make 508 compliant.

(6) Exhibit 3.24.162-3 Table header altered to make 508 compliant.

Effect on Other Documents

IRM 3.24.162, dated November 10, 2015 (effective 01-01-2016) is superseded.

Audience

These instructions will be used by employees in Wage and Investment (W&I), Small Business and Self-Employed (SB/SE), Large Business and International (LB&I).

Effective Date

(01-02-2018)


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

Program Scope and Objectives

  1. This IRM section describes certain tasks necessary in the processing of Blocks Out Of Balance (BOB).

  2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  3. Purpose: The Error Resolution System (ERS) BOB Resolution Section provides instructions for transcribing and verifying correction data from the BOB register for ERS, using the Integrated Submission Remittance Processing (ISRP) System. ERS is a replacement for the Service Center Replacement System (SCRS). The instructions in this section apply only to the transcription and verification of correction data for documents which have been converted to ERS.

  4. Audience: The content contained within this IRM are intended for the use of the following audience:

    • Wage and Investment

    • Submission Processing

    • Accounting and Data Conversion Operation Processing Site employees

  5. Policy Owner: Director, Submission Processing, Wage and Investment Division

  6. Program Owner: Paper Processing Branch, Mail Management/Data Conversion Section (an organization within Submission Processing).

  7. Primary Stakeholders: Submission Processing, Accounting Operation and Data Conversion Operation personnel.

  8. Program Goals: Correct identified BOB conditions on paper registers data records to allow for release of accurate information downstream to Generalized Mainline Framework (GMF)

Internal Control

  1. The Federal Managers’ Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

  2. In December, 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

  3. For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, Management Roles and Responsibilities, and IRM 1.4.2, Monitoring and Improving Internal Control.

Authority

  1. This IRM is composed taking into consideration information contained in 26 CFR 601.602 and Rev. Proc. 2016-35.

Responsibilities

  1. At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:

    1. Planning and Analysis - Works in unison with the Data Conversion Operation (DCO) and Accounting Operation managers to ensure that all specific business goals are accomplished timely for applicable site.

    2. Data Conversion Operation Manager - Executes work plan decisions to enable applicable site to timely meet goals.

    3. Accounting Operation Manager - Executes work plan decision to enable applicable site to timely meet goals.

    4. Data Conversion Department Manager - Ensure that work plan decisions directed by the DCO Operations Manager are executed to ensure timeliness goals are achieved.

    5. Accounting Department Manager - Ensure that work plan decisions directed by the Accounting Operations Manager are executed to ensure timeliness goals are achieved.

Program Objectives and Review

  1. Annual Review - An IRM document clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

Terms/Definitions/Acronyms

  1. This section contains a list of terms, definitions and acronyms used in this IRM.

    Term/Acronym Definition
    BH Block Header
    BMF Business Master File
    BOB Block Out Of Balance
    DLN Document Locator Number
    EPMF Employee Plan Master File
    ERS Error Resolution System
    FLC File Location Code
    GPP General Purpose Program
    ID Identification
    IRP Information Returns Processing
    ISRP Integrated Submission Remittance Processing
    KV Key Verification
    OE Original Entry
    SCCF Service Center Control File
    SCRS Service Center Replacement System

Definitions

  1. BOB Register Title Line—This line identifies the type of documents and the General Purpose Program (GPP) format code.

  2. Block ID (Identification) Line—This line starts with the 10 digit BOB Sequence Number (BSN). The BSN is printed only once for each original block of documents. This number will be entered on each section 01.

  3. Block Header Section—Certain BOB conditions require changes to the Block Header Section (BH). This section is identified with a BH printed at the beginning of the line.

  4. Alpha Field Designators—Alpha Field Designators are used to define the beginning of a field. They are printed above each field on the BH and to the left of each field on document sections. They are not used on "Mixed" BOBs.

Specific Instructions for Entry of Data

  1. This section of the IRM contains specific instructions for entering data.

Control Documents

  1. Block Control Data will be transcribed from the top of BOB Register and/or Form 6813, Block Out of Balance (BOB) Correction Record.

  2. To distinguish between the letter "O" and the number zero, zeros are to be written with a line draw through the middle of the oval as specified in IRM 3.40.37 .4.5(7), Corrections of BOB Register.

    Example:

    The number "458900" will be written as: "4589∅∅" .

Source Documents

  1. Document Correction Data will be transcribed from BOB Register and/or Form 6813, Block Out of Balance (BOB) Correction Record.

Forms/Program Numbers/Format Codes

  1. The following chart contains the forms, program numbers and format codes input through this system.

    Forms Program Numbers Format Codes
    Business Master File (BMF) BOBS 15910 213
    Individual Master File (IMF) BOBS 45910 214
    Employee Plan Master File (EPMF) BOBS/ IMF BOBS 72821 215
    Information Return Processing (IRP) BOBS 44910 212

Required Sections

  1. Original Entry (OE) —Sections 01 and 02 are required for each document.

  2. Key Verification (KV) —All sections are verified.

Spaces and Blanks

  1. If a correction has an encircled number, either preceding or following the correction, press the space bar that number of times:

    Example:

    "JANE B DUNN" will be entered as: "JANE B>DUNN" (and 20 spaces before beginning the next field).

Must Enter Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). Refer to IRM 3.24.37, ISRP System General Instructions, for procedures related to MUST ENTER fields.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry - Form 6813, Block Out Of Balance (BOB) Correction Record

Element Number Data Element Name Prompt Field Term Instructions
(1) SC Block Control ABC <ENTER> The screen displays the ABC that was entered in the EOP (Entry Operator) Dialog box, as described in IRM 3.24.37.2.6. It cannot be changed.
(2) Campus Code FLC/DO <ENTER> Campus Code "00" will always be generated. No entry is required.
(3) Format Code FCODE <ENTER> Enter three (3) digits from field “FC” in Page Header line.

Note:

If from Form 6813, enter from box at top right corner.

Section 01, Register Header Line - Form 6813 or BOB Register

Element Number Data Element Name Prompt Field Term Instructions
(1) Section Number SECT   Section "01" will always be generated. No entry is required.
(2) Serial Number SER # <ENTER> Press <ENTER> if already present on the screen; otherwise enter the two (2) digit number (00–99) from LEFT hand margin.
(3) BOB Sequence Number SEQ # <ENTER> Press <ENTER>if the first six (6) digits on the screen are correct, then enter the last 4 digits; otherwise, enter the 10 digits from the left hand end of the ID line.
(4) Document Locator Number (DLN) Serial Number DLN # <ENTER> For block header corrections, enter “BH”. Otherwise, enter the two (2) digit number preceding the Document Section Number

Note:

If from Form 6813, enter data from labeled boxes.

Section 02 - BOB Register Header Line - Form 6813 or BOB Register

Element Number Data Element Name Prompt Field Term Instructions
(1) Section Number SECT: <ENTER> For block header corrections, enter "02" always. Otherwise, enter the appropriate section number (must be between "02" and "39" , inclusive).
(2) Document Section Number DOC SEC <ENTER> For block header corrections, enter "00" always. Otherwise, enter the two (2) digit section printed to the left of the document data. Enter all sections in ascending order.
(3) Action Code ACT CD <ENTER> For block header corrections, enter the one (1) digit action code from left of “BH”. (Certain action codes on Block Header sections will be followed by a Service Center Control File (SCCF) adjustment indicator. This indicator will be the first character of the variable data field.

Example:

6–3 ("6" is the action code and "3" is the SCCF adjustment indicator).
For other than block header corrections, enter the one (1) digit edited character from the left of the section number.

(4) Variable data DATA <ENTER> For block header corrections, enter SCCF adjustment indicator if present, followed by Alpha Field Designators and corrected data as shown.

Exception:

Action Code "N" , which does not require an Alpha Field Designator.


For other than block header corrections, enter Alpha Designators and corrected data as shown.

Note:

If from Form 6813, enter from labeled boxes.

Note:

The presence of the "@" sign on Form 6813 denotes this as a field breaker. See: IRM 3.40.37.4.5(2), for reference.