UPC 151 RC 0 - URC 8 - TC 000 to establish on Invalid SegmentFigure 3.12.179-23 displays the top half of a 2019 Form 1040 form showing the name, address and SSN. Also, displayed is the partial second page of the 1040 showing an entry on line 18a for Earned income credit. Next is displayed an CC INOLEX screen showing No Account on Master File for the SSN. None of the SSA name controls matched the last name on the tax return. Notation CC INOLE shows this SSN is not valid for this taxpayer and no account was found through research. Next is displayed the INCHG screen showing the entries to establish the account on the invalid side. Notation two: Establish the account on the invalid segment. Next is the UPRES screen, showing URC 8 and in remarks, Invalid Account Remove EIC. Notation: If the taxpayer claimed EIC or exemptions (2017 and prior years only), release the case using URC 8 with remarks. If no EIC or exemptions are claimed, close case using URC 0 with a Definer B.