UPC 162 RC 0 - Unpostable Correspondence UPCASSCFigure 3.12.179-36 shows the correction of UPC 162 RC 0 when the tax period ending is more than 12 months after previously posted return. Displayed is the partial first page of a Form 1040 for Tim M. Olive, 1079 Turtle St, Kansas City, MO. 64101. The tax year is July 1, 2018, ending June 30, 2019. Next is displayed CC IMFOLI the last posted return is 201812. The annotation is More Than 12 months. Next is displayed an UPCAS screen showing TXPD 201906 and REMARKS Corresponded with Taxpayer. The Note states Initiate letter 319C to send to taxpayer. Case put in Suspense with UPCASSC. Computer will generate the remarks.