UPC 156 - Valid Name Control MismatchFigure 3.12.179-33 displays the flowchart for resolution of UPC 156 valid name control mismatch. The process starts with the question, Is the transaction for an Injured Spouse? The yes alternative ends in resolution box - Post to the original TC 150.The no alternative flows to question two.Question two: Is the unpostable a TC 140? The yes alternative ends in resolution box - If the Master File taxpayer and the unpostable taxpayer appear to be the same person, resolve using URC 6 or URC A to post to Master File.The no alternative flows to question three.Question three: Has the taxpayer changed his/her name? (MFTRA with Definer U may be required to determine this). The yes alternative ends in resolution box - Resolve using URC 5. If Entity Code 2 or 3, input the complete name line.The no alternative flows to question four.Question four: Are the SSN's reversed? The yes alternative ends in resolution box - Resolve using URC 6 to correct both the primary and secondary SSNs.The no alternative flows to question five.Question five: Is the taxpayer the same, the name was transcribed incorrectly and MF needs a name change update? The yes alternative ends in resolution box - Input TC 013. Update the Master File name to agree with the return and resolve using URC 6 to correct the Name Line.The no alternative flows to the last resolution - Correspond with the taxpayer on the unpostable return for a good SSN and resolve the case upon reply. If there is no reply and the document is a return, follow local procedures for assignment of an IRSN. If the unpostable transaction is a payment, release using URC 8 and send the payment to Unidentified.