UPC 166 - Filing Status Code Mismatch FlowchartFigure 3.12.179-41 displays the resolution flowchart for UPC 166 filing status code mismatch resolution. Process starts with question one: Is the Filing Status marked incorrectly on the return or is there a transcription or an input error? Yes response flows to resolution box - Release using URC 8. Request Rejects to correct the Filing Status Code (FSC).No response goes to next question condition.Question two: Is the return for a deceased taxpayer? Yes response flows to resolution box - Determine the correct FSC by using the Date of Death(DOD). If the FSC is correct, resolve using URC 6 to correct the Name Line. Enter CCC F, if not present, to generate a TC 540. If the FSC is incorrect, release using URC 8. Request Rejects to correct the FSC.No response goes to the next question condition. Question three: Is the taxpayer a first-time filer as primary (prior years was secondary) and the spouse’s SSN was used in error? Yes response flows to resolution box - Determine which taxpayer is filing the return. Input TC 000 or TC 13 as necessary. Resolve using URC 6. Transfer any credits belonging with the return which may be posted to an incorrect SSN and cycle delay as appropriate. Cycle as appropriate when credits are transferred.No response goes to the next question condition.Question four (final): Does the return indicate a filing status change from the prior tax period? Final box is a Yes response that ends with instructions - Resolve using URC 6 to input the new name line. If the taxpayer is adding a spouse and the spouse’s SSN is available, input in the appropriate filed on CC UPRES.