UPC 152 RC 0 - Transcription Error ResolutionFigure 3.12.179-26 shows the resolution of UPC 152 RC 0 due to a transcription error. Displayed is a partial Form 4251 charge-out form. DLN and processing year are masked: 00111-111-11111-X. The Taxpayer's name control is MAIR. The unpostable Taxpayer name is JOHN & KITTY MARIGOLD. The IMF name control is MARI. Next is displayed an UPRES screen for UPC 152. URC A has been entered. Notation: If there is a transcription error in the name control, resolve using URC A which posts the name control on the Master File.