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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 179. Individual Master File (IMF) Unpostable Resolution

3.12.179  Individual Master File (IMF) Unpostable Resolution

All Official Use Only content has been replaced with ≡.

3.12.179.1  (01-01-2009)
General Information and Introduction

  1. This subsection contains general information for Individual Master File (IMF) and Payer Master File (PMF) Unpostable resolution. IRAF will be processed as an Individual Master File (IMF) document, but will retain Master File Transaction (MFT) 29.

3.12.179.1.1  (01-01-2009)
Purpose and Scope

  1. This IRM Section provides "specific" IMF and PMF information, guidelines, and procedures for resolving unpostables using the Generalized Unpostable Framework (GUF).

  2. It also provides directions to all individuals who use the GUF to display, research, suspend, and close INDIVIDUAL or FILES type unpostable cases. See IRM 3.12.32 for a description of INDIVIDUAL and FILES unpostable cases.

  3. The following is a partial list of Internal Revenue Manuals (IRMs) that contain information for correcting Unpostable conditions:

    1. IRM 25.6, Statute of Limitations, provides guidelines for the clearing and processing of Statute imminent cases. Different methods are used to determine the Assessment (ASED), Refund (RSED), or Collection (CSED) Statute expiration dates. The Unpostable functions should familiarize themselves with the information that relates to an Unpostable condition. However, the Unpostables function must "clear" all statute-imminent cases other than Transaction Code (TC) 291/301 decreases through the Statute function. Decreases should be forwarded to the Accounts Management Correspondence section whether the statute is imminent or expired.

    2. IRM 3.12.32, General Unpostables, provides guidelines for the Generalized Unpostable Framework (GUF) for processing unpostable cases.

    3. IRM 3.13.5, IMF Account Numbers, provides guidelines for establishing, changing, maintaining, and perfecting individual taxpayer accounts on Individual Master File (IMF).

    4. IRM 3.13.122, IMF Entity Controls Unpostables, provides guidelines for processing IMF Entity Unpostable issues.

    5. IRM 3.17.79, Accounting Refund Transactions, provides guidelines for the issuance of manual refunds.

    6. IRM 3.0.273, Administrative Reference Guide, covers information on security guidelines, the Problem Resolution Program, Statute awareness, and specific computer commands.

3.12.179.1.2  (01-01-2009)
General Unpostable Framework (GUF)

  1. IRM 3.12.32, General Unpostable Framework (GUF), provides the information on:

    1. "How" to input the necessary terminal requests to display, suspend, research, and close (resolve) unpostable cases.

    2. General guidelines regarding processing of all Unpostable cases.

    3. Case reassignment guidelines and procedures.

    4. MASS closure (batch and Integrated Submission and Remittance Processing (ISRP)) and certain FILES closure guidelines. However, if a case designated for "MASS" closure is reassigned (from the Service Center (SC) or "unit" number) to an INDIVIDUAL, the case will be closed per instructions in this manual.

    5. Unpostable Categories, Forms 4251 (Return Charge-Outs), Unpostable Listings, Command Codes, Terminal Screen formats, and general Unpostable Resolution Code (URC) corrective action(s).

  2. Tax Examiners should not reassign cases to or from themselves to another employee number or area.

3.12.179.1.2.1  (01-01-2009)
Unpostable Closures

  1. AUTO-VOID/AUTO REJECT—Cases closed automatically by the GUF system are Auto Voided (URC 2 or D) or Auto-Rejected (URC 8) without human intervention. These processes apply to all unpostable areas/functions. However, not all Unpostable Codes/Category Codes can be closed automatically.

  2. MASS—Multiple cases can be closed with one GUF input action using Command Code (CC) UPBAT. This process is called MASS (batch) closures.

  3. FILES—The requirement for the Files function to work Category F1 and F3 unpostables was removed from their IRM. However, these GUF category codes are still in existence. The Unpostable function will request the document from the Files function on the preprinted Forms 4251 after researching the case.

  4. INDIVIDUAL—Single case manual closures are completed in the Unpostable, Examination (Exam), Entity Control (ECU), Criminal Investigation, and Statute functions.

3.12.179.1.3  (01-01-2009)
Guidelines and Objectives of the Unpostable Function

  1. Maintain the integrity of the Master File by identifying transactions that are not compatible with existing Master File data or normal submission processing campus operating procedures.

  2. Review the unpostable records in a manner that will result in expeditious processing, proper posting, and minimize adverse taxpayer contact.

    1. For Accounts in balance due status, where the Unpostable correction involves decreasing or eliminating a balance due, STAUP's must be input. The STAUP will be based on the module status. If the case is being referred to Accounts Management or Collections, input STAUP for 15 weeks. All others input for four weeks.

    2. During conditions of backlogs, high priority should be given to processing unpostables related to refunds and payments on accounts where returns have previously posted and therefore are probably in a balance due condition.

    3. Review all unpostable systemic problems to minimize taxpayer impact. Mass receipts of unpostables due to systemic "bugs" that involve accounts in balance due status should result in mass input to defer subsequent notices. Mass receipts result in immediate contact by management to Notice Review to ensure erroneous notices are not mailed. Contact your manager immediately upon identifying a possible systemic problem, so management support can be contacted. Keep copies of examples, sanitized if appropriate.

    4. Processing of unpostable returns subject to return delinquency notices where the issuance of the first notice is imminent or already has taken place must include the processing of TC 590/599 cc 18 to both minimize unnecessary collection activity and adverse taxpayer impact.

  3. Unpostables will be loaded by the Operations Branch and divided into the Unpostable, Fraud Detection, Examination, Statute, and Entity inventories within three days after campus receipt from Enterprise Computing Center at Martinsburg (ECC-MTB) / Enterprise Computing Center at Memphis (ECC-MEM).

  4. New Unpostables will be loaded Wednesday night and available for work Thursday morning. Weekly GUF reports will be available Friday morning. GUF corrections will be run/transmitted on Thursday night or they will miss the ECC-MTB/ECC-MEM weekly update. Missing this update will cause adverse effects (i.e., incorrect cycling).

  5. Each submission processing center will run the GUF closures prior to loading the new receipts on Thursday.

  6. The following submission processing centers are consolidated at ECC-MTB:

    Processing Center Acronym
    Andover Submission Processing Center ANSPC
    Austin Submission Processing Center AUSPC
    Ogden Submission Processing Center OSPC

  7. The following are consolidated at ECC-MEM:

    Processing Center Acronym
    Atlanta Submission Processing Center ATSPC
    Kansas City Submission Processing Center KCSPC
    Cincinnati Submission Processing Center CSPC
    Fresno Submission Processing Center FSPC

3.12.179.1.4  (01-01-2009)
General Unpostable Concepts

  1. When resolving Unpostable records, follow the intent of the initiator/taxpayer as far as possible within the provisions of the Internal Revenue Code and the appropriate Master File computer program constraints (e.g. Computer Condition Codes, Freeze Codes, etc.). Ensure the correct procedures are followed in the applicable IRMs 3.11.00, 3.12.00 and 3.24.00. If there is a conflict between the general and specific instructions, notify Headquarters for determination.

  2. Include priority for processing payment transactions and the use of STAUP. See IRM 3.12.179.13.2 for Integrated Data Retrieval System (IDRS) STAUP guidelines.

  3. In order to ensure consistency in correspondence, use the guidelines in IRM 3.12.179.9.

  4. The Unpostable function should exercise precautions when correcting unpostable records. When a payment is identified for a particular tax module and has posted or unposted within another module, proper research and credit transfers should be input to the correct taxpayer's Taxpayer Identification Number (TIN), and/or Tax Period. Accurate posting of these accounts should expedite processing and minimize adverse taxpayer contact.

    Caution:

    If an unpostable or misapplied credit/payment appear on the same tax period as a posted extension, the tax examiner should request the extension to verify that it posted correctly. If not posted correctly, the extension should be reprocessed to the correct tax period. This will allow the correct assessment of the penalty/interest when the original return (TC150) posts.

3.12.179.1.5  (01-01-2009)
Weekly Management Review

  1. Weekly management review of unpostables should include identification of unpostables to be assigned and worked in the following priority.

    1. Protection of government interest (Bankruptcy, Intelligence, Statute, Program bugs).

    2. Cash flow (Interest impact).

    3. Taxpayer relations (payment, refunds, adjustment transactions).

    4. All other conditions.

  2. Weekly management review should include:

    1. Review of actual work more than two cycles old to ensure minimum delays in processing exist, or to determine if work is being delayed because of a lack of employee training.

    2. Ensuring that initial case handling was proper. 100% review of repeat unpostables is required any time the repeat unpostables for a given cycle exceeds 10% of the receipts per Master File.

    3. Review of suspense cases to ensure suspense is timely and appropriate; that replies are worked as soon as received, and no-replies are worked expeditiously.

      Note:

      See IRM 3.12.32 for the guidelines in monitoring Unpostable receipts and inventories.

  3. To minimize delays and costs to other campus functions:

    1. Prior to transferring cases to Unidentified, an attempt to contact taxpayers must be made. The results of the contact, if not conclusive, must be forwarded to Unidentified.

    2. When overpayments of accounts are present, the taxpayer should be contacted to determine if payment was intended for another account.

    3. Transactions that will freeze accounts such as TC 570, and/or TC 640 will not be used unless there is a reason to believe the liability is imminent.

    4. Work referred to other organizations should be avoided if related organizations can provide guidelines for unpostable processing and management feels they have the skills to execute the instructions with less than 5% error rate.

    5. Impact of an unavailable document should be minimized by having special employees assigned to work these cases. Every attempt should be made to resolve those cases prior to requesting the document a second and third time. For other than sensitive cases (Intelligence and Bankruptcy) taxpayers should be requested to provide a copy of the return when an address is available.

    6. No reply actions should be based on a 30 day period beginning with the day the letter is mailed to the taxpayer.

      Note:

      If the specific procedures are in conflict with the unpostable philosophy in this section, the specific Unpostable Code instructions will take precedence. Change requests citing the specific IRM reference in conflict should be forwarded to Headquarters through the Submission Processing Web Site.

3.12.179.1.6  (01-01-2009)
Discovered Remittances Found While Processing Unpostables

  1. Cash and non-cash remittances found during processing after the mail opening operation are "discovered remittances" .

  2. It is the responsibility of the Unpostable Tax Examiner to review the envelope for the possibility of a remittance when working unpostables that involve missing payments.

  3. IRM 3.0.273, Administrative Reference Guide, contains the proper procedures for control of remittances found during processing operations.

3.12.179.2  (01-01-2009)
Cases Requiring Special Handling

  1. This subsection contains information on cases requiring Special Handling.

3.12.179.2.1  (01-01-2009)
Offset Bypass Refunds (OBRs)

  1. Under certain limited circumstances where "hardship" exists, the Service may issue a manual refund of excess credits without first satisfying outstanding tax liabilities. These refunds are known as "Offset Bypass Refunds" (OBRs). OBRs may not be issued to bypass a Treasury Offset Program (TOP) obligation. Credits holding on an account are not eligible for refund to the extent that they will satisfy a TOP obligation.

    1. Generally, for original returns, an OBR must be issued before the posting date (23C date) of the original return (TC 150) on which the overpayment was reported.

    2. OBR paper requests are no longer referred to the Taxpayer Advocate Service. A request for an OBR must be worked immediately upon receipt.

    3. When the Unpostable function has problems determining whether "hardship" exists, they should contact their Local Taxpayer Advocate (LTA) for assistance. In instances where it takes time to determine whether a "hardship" exists, or procedures do not result in the posting of the OBR request, actions should be taken to prevent the posting of the assessment until such determination can be made.

  2. OBRs can be requested by any functional office and must be signed by the authorized approving official as determined by your function.

  3. See IRM 21.4.6, Refund Offset, and IRM 3.17.79, Accounting Refund Transactions, for instructions as to what situations qualify for manual refunds, and how to complete the manual refund forms (Form 5792, Request for IDRS Generated Refund, and Form 3753, Manual Refund Posting Voucher).

    Note:

    IRM 21.4.6 explains how OBRs will be identified for Accounting. IRM 3.17.79 includes instructions for Accounting to accept these manual refunds for processing, any special instructions for processing, and instructions to maintain a log of all OBRs issued.

3.12.179.2.1.1  (01-01-2009)
Issues and Considerations for OBRs

  1. OBR requests cannot be honored if the current date is equal to or after the Friday before the Assessment Document date (23C date—always a Monday) of the original return.

  2. Overpayments are excess credits claimed on original returns (TC 150) that have not posted to Master File.

  3. Evidence of the credit condition and documentation must be provided when an OBR manual refund posting voucher is submitted to the Accounts Management Branch. Evidence may be either a copy of the return or an IDRS print showing the amount of the overpayment on the account.

  4. Processing of an OBR requires prompt treatment to avoid the occurrence of an offset during Master File processing, depending upon the way in which the return is filed, i.e., paper or electronic.

  5. A pending offset (TC 896, TC 826, etc.) must be reversed.

  6. If there is a pending refund (PN TC 840, TC 846), and the refund cannot be stopped, issue a manual refund for only the offset amount.

  7. Update IDRS with activity code "TC840OBR"

  8. If an overpayment and/or account are frozen, or if other special conditions are evident, an OBR request may require contact with the affected function. Some examples are:

    1. "-Z" or "Z-" Freeze—contact the Fraud Detection function

    2. "—V" Freeze (bankruptcy)—contact Special Procedures function

    3. The statute for refund has expired—no refund may be issued

    4. OCS2 (02)—Child Support—DMFOL

    5. Invalid Social Security Number (SSN) conditions

    6. "-U" Freeze (Erroneous Refund—TC 844)

    7. "-Q" Freeze (Unallowable HoId—TC 576)—do not issue the refund for the TC 576 amount

  9. Initiators are responsible for monitoring the account and taking all necessary subsequent actions. Evaluation and monitoring are critical to prevent erroneous refunds.

3.12.179.2.2  (01-01-2009)
Slipped or Mixed Blocks of Payments

  1. Slipped or mixed block conditions originate with the input of payments to the computer system. This can occur through the Integrated Submission and Remittance Processing (ISRP), Lockbox, and IDRS.

  2. Key elements in identifying a slipped or mixed block condition are relatively easy to recognize and include:

    1. Missing payment for one taxpayer is posted to the account of an unrelated taxpayer.

    2. A payment posted to the complainant's account with the same transaction date and a sequential DLN which is unclaimed and/or excess. For example: Taxpayer A sends in a photocopy of a canceled check. In researching Taxpayer A's account it is found that there is a payment with the same transaction date but the DLN is different from that on the check, instead of 32270–105–60025–5 it reads 32270–105–60026–5.

    3. When a slipped or mixed block is discovered, resolve the unpostable condition and route the block to the Accounts Management.

3.12.179.2.3  (01-01-2009)
Lien Release Considerations

  1. See IRM 5.12.3.2.1(5) regarding the necessity of a manual lien release. Employees of functions with access to the Automated Lien System (ALS) will input lien release requests in these situations. For those functions that do not have access to ALS, determine the Centralized Lien Unit (CLU) lien release contact on the IRS intranet by going to:

    1. IRS Homepage

    2. SERP

    3. Who/Where

    4. ALS Units - Contacts

  2. An internal use only telephone number is also provided along with the contact information provided on the CLU website. Ensure all email communications regarding liens are via secure email.

3.12.179.2.4  (01-01-2009)
Economic Stimulus Payment

  1. Instructions for stimulus payment returns that unpost under Unpostable Codes (UPCs) other that UPC 299 Reason Code (RC) 1 or UPC 147 RC 0. Unpostable units are receiving cases that have unposted under UPC 151, 162, 76, 157, etc. and appear to be stimulus only returns. Some returns have special processing code P, while others do not.

  2. The first step is to determine if the return is a stimulus only return by referring to the special procedures in IRM 3.12.3.3.16, paragraph 3. If the return does not have a "P" and does not meet the stimulus criteria, it should be resolved using the normal resolution procedures for the UPC in IRM 3.12.179.

  3. If it is determined that the return is a stimulus only return, use the following procedures, which apply to any Unpostable code.

    1. In general, follow the current 3.12.179 IRM procedures for correcting the unpostable when the return will post to the valid segment of Master File.

    2. The main exception to the regular procedures is that if the return cannot be posted to a valid TIN, do not establish or post to the invalid segment. URC 8 to Rejects to cancel the DLN and return to the taxpayer using the appropriate box on Form 3531-B.

    3. If a stimulus return is not P coded it needs to be sent to Rejects to have the P entered. After Unpostables has identified any corrections needed to resolve the unpostable condition, URC 8 the return to Rejects and request that Rejects make the necessary changes and enter the P at the same time.

    4. If the address is missing and cannot be found through research, use the Service Center address to establish an account on the valid segment. Using the Service Center address will freeze the rebate payment until the taxpayer makes contact to update their address.

    5. For UPC 162 RC 0, Tax period mismatch. If taxpayer has not filed a recent fiscal year return and is filing only to obtain the Stimulus payment, input TC016 to change the tax period to FY 12.

3.12.179.3  (01-01-2009)
Research Information, Methods, and Tools

  1. This subsection contains Research Information, Methods and Tools.

  2. General—Research is required unless there is an obvious transcription error or the resolution procedures are specifically noted with the unpostable. Proper research is essential to ensure correct closure of unpostable cases.

3.12.179.3.1  (01-01-2009)
IDRS Command Codes

  1. IDRS Command Codes that create a transaction for posting to the Master File will have the TIN and TIN/name control validated using the Taxpayer Index File (TIF) and the National Accounts Profile (NAP).

  2. Command Codes will not return the "Request Completed" response until the TIN and TIN/name control have been validated by the NAP as on the Master File that the transaction will attempt to post to.

  3. IDRS Command Codes affected by On-Line Entity (OLE) validation require the entering of a TIN and Name Control matching an existing Master File. The affected command codes are:

    1. AM424—Request for Examination

    2. FRM49—Taxpayer Delinquent Return Notices and Investigations.

    3. FRM77/FRM77A—Miscellaneous Transactions Entry.

    4. ENREQ—Entity Changes.

    5. EOREQ—Exempt Organizations Entity Changes.

    6. REQ54—IDRS DP Adjustment

    7. CAFAD/CAFUP—Centralized Authorization File

    8. IMFOL—Provides research of nationwide entity and tax data posted to Individual Master File.

    9. FTDRQ—Request for FTD Coupon Books

    10. ADD24/ADD48—Credit Transfers

    11. UPRES—Unpostable Correction

    12. IRPOL—Inquiry of the Information Returns File

    13. DM1– file contains the IRS and SSA information

3.12.179.3.2  (01-01-2009)
System Messages Application to All Command Codes

  1. If the communication lines to the NAP are not available, the message will be "CRS/NAP ACCESS NOT AVAILABLE" .

  2. If the NAP is not available, the message will be "NATIONAL ENTITY FILE NOT AVAILABLE" .

3.12.179.3.3  (01-01-2009)
Microfilm Replacement System (MRS)

  1. MRS is an automated research system which eliminates most microfilm research done in Campuses and Area Offices.

  2. MRS is accessed through the use of CC MFTRA, via IDRS terminal. The most common requests are:

    1. Entity ("E" )—shows the entity data only

    2. Tax Module—specific requested MFT and/or Tax Period information shown only (e.g., MFT input only)

    3. Complete—("C" )—shows the entire account information.

    4. Money Amount ("A" ) shows all modules with payments for the specific money amount either credit (-) and/or debit (+).

    5. MFTRA with definer "U" —used to request a (NUMIDENT) transcript or display showing specific taxpayer data from SSA records.

  3. You may request a screen display or hard copy transcript for your research.

  4. The screen display should be the most frequently used..

3.12.179.3.3.1  (01-01-2009)
Integrated Data Retrieval System (IDRS)

  1. IDRS is a computer system with the capability to retrieve and update stored information of taxpayer's accounts on Master Files. Research of IDRS is performed through the use of various command codes input via an IDRS terminal.

  2. Some of the most common Command Codes (CCs) used for research are as follows:

    1. ACTRA—retrieves the screen display MFTRA request.

    2. ATINQ—to request the status of an Adoption Taxpayer Identification Number (ATIN).

    3. DTVUE- display SSA information received on the DM1 tape.

    4. DUPOL (Duplicate TIN on Line)—search for all files for a specific TIN.

    5. ENMOD—displays entity data for a specific TIN.

    6. FIEMP—displays IDRS employee information.

    7. FINDE—Researches the national Name Search Facility (NSF) at Enterprise Computing Center at Martinsburg (ECC-MTB) for a business’ name and address information, using the Employer Identification Number (EIN).

    8. FINDS—Researches the national Name Search Facility (NSF) at Enterprise Computing Center at Martinsburg (ECC-MTB) for a taxpayers’ name and address information, using the Social Security Number (SSN).

    9. IMFOL— researches the Individual Master File On-Line for entity and tax data information posted to the Master File.

    10. INOLE— researches the National Account Profile (NAP) for verification of TIN/name control and primary name combinations.

    11. MESSG—used to transmit information to all IDRS users. MESSG also contains a listing of the local IDRS numbers that includes the employee number, phone number, and stop number for routing purposes.

    12. NAMEB—search for an EIN

    13. NAMEE—A nationwide search will be performed to match the data entered from the information in the National Accounts Index (NAI), and return the EINs of possible matches.

    14. NAMEI—search for an SSN.

    15. NAMES—A nationwide search will be performed to match the data entered from the information in the NAI, and return the SSNs of possible matches.

    16. REINF—refund information for a specific SSN.

    17. RTVUE—access data, transcribed and computer generated, from Form 1040 tax returns and accompanying schedules and forms.

    18. SCFTR—to identify a Return that has not yet been processed.

    19. SUMRY—aIl of the TXMODs for a specific TIN on IDRS.

    20. TRDBV—provides read only access to electronically filed returns, paper returns as processed through submission pipeline, and paper returns found on the IMF Return Transaction File (RTF)

    21. TXMOD—displays tax module data for a specific TIN.

    22. UPTIN—displays all open and up to three months of closed unpostables for a specific TIN.

    23. URINQ—to identify unidentified Remittances.

    24. XSINQ—used to address the Excess Collection file. It displays one or more records on the (excess collection file) XSF, based on the data elements input. The XSF can be researched in three different ways: By amount of remittance, name control, or DLN.

  3. The following is a list of partial Command Codes used to input an action to the taxpayer's account:

    1. ADC/ADD 34, 24, 48, and 58—credit transfers.

    2. AMCLS—used to adjust (Increase and/or Decrease) taxpayer accounts through AIMS.

    3. FRM 49—used to input 59X transactions.

    4. FRM 77—used to input various transactions (e.g.—TC 460/470/570)

    5. LETER—used to input information to generate a C-Letter.

    6. REQ54—used to adjust (increase and/or decrease) taxpayer accounts.

    7. REQ 77—used to generate screen format for FRM 77.

  4. The following is a partial list of Pending Transaction Identification codes on IDRS:

    1. U (Unpostable)

    2. CU (Corrected Unpostable)

    3. DU (Deleted Unpostable)

    4. DN (IDRS batch processing delete)

    5. RJ (Reject Transaction)

    6. NU (Nullified Unpostable to be resolved by Rejects or Accounts Management)

    7. DC (Transaction deleted by ERS or Reject/ERS Suspense Processing)

3.12.179.3.3.2  (01-01-2009)
Remittance Transaction Research (RTR) System

  1. The Remittance Transaction Research (RTR) system is a researchable database that contains remittance processing data and images from ISRP and Lockbox Bank processing sites. Payment transaction data is made available to access images of remittances and related documents to conduct on-line research to correct processing errors.

  2. RTR provides 3 years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day. Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available.

3.12.179.3.4  (01-01-2009)
Accessing the GUF

  1. Authorized Access—GUF users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or spouse's account, the account of a friend, relative or coworker, or any account in which they have a personal financial interest.

    Note:

    Employees engaged in the unauthorized access or browsing of tax accounts are subject to disciplinary actions. Browsing is defined as looking at a tax account to satisfy a personal curiosity or for fraudulent reasons.

  2. Protection of the GUF User Employee—It is essential that only properly authorized employees have access to command codes since the IDRS terminals can be used to change taxpayers accounts. It is equally important that employees be protected from other personnel using their identification since the only record of the employee making the change will be computer generated from the operator's log-on information.

  3. Proper use of CCs SINON and SINOF will provide protection to the employee. However, employees must properly safeguard their password in order to obtain the benefits of the system. Also the GUF CCs should be authorized only for employees requiring access to unpostable records to assign, close, suspend, display and/or review unpostable cases.

  4. Accessing the GUF via IDRS—The GUF is accessed by the Command Codes UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV. Once signed onto IDRS, an employee may access the command codes that are authorized as determined by the employees profile.

3.12.179.3.5  (01-01-2009)
Case Assignment

  1. All unpostable cases will be assigned on GUF in the following manner:

    1. Campus assigned—XX00000000

    2. Unit assigned—XXXXX00000

    3. Individual employee assigned—XXXXXXXXXX

    Note:

    X represents a specific number 0 (zero) through 9 (nine).

  2. Campus assigned cases can be closed by any employee having access to the campus through their profile.

  3. Unit assigned cases can be closed by an employee carrying the same digits in the 3rd, 4th, and 5th positions of their employee number, and the 1st and 2nd position digits are within the campus through their profile.

  4. Only the specific employee to whom the case is assigned may close individual assigned cases. MASS (batch) closures are not allowed.

  5. For IDRS purposes the campus sites will have Office Identifiers. These numbers are NOT replacing the two digit File Location Codes in the DLN.

    Campus Office Identifiers File Location Codes (FLCs)
    BSPC 01 19
    CSPC 02 17
    MSPC 03 49
    OSPC 04 29
    PSPC 05 28
    AUSPC 06 18
    ATSPC 07 07
    ANSPC 08 08
    KCSPC 09 09
    FSPC 10 89

  6. The campus has connecting Area Offices (AOs) assigned to each site that represent the former District Offices.

3.12.179.3.5.1  (01-01-2009)
Aged Inventory

  1. The GUF 55–40, UP Employee Assignment/Aged List, and GUF 55-42, UP Employee Assignment/Aged Summary, are inventory lists produced from GUF for all open cases for each employee assignment number (campus, unit, or individual).

  2. The list identifies cases that have exceeded the maximum processing cycle or will become aged in the subsequent week.

    Note:

    Bankruptcy cases are not reflected on this list.

  3. Management will monitor aged cases and will maintain an overage percentage of less than 10 percent per Master File.

  4. Cases will age as follows:

    CATEGORY CODE AGED IF THE CURRENT CYCLE MINUS THE ORIGINAL CYCLE IS GREATER THAN:
    B2, D3, G1, R1, V1, V3, V5, Z1 3
    C3, C5, D1, F1, F3, Y2 5
    B1, L3, L5, L7, P1, V7, W1, W3, W5 10
    L1 (AUSPC Only) 15
    REMITTANCE TC 610 ASSIGNED TO CAMPUS OR UNIT(IMF) 29
    REMITTANCE TC 610 ASSIGNED TO EMPLOYEE(IMF) 34
    REMITTANCE TC 610 ASSIGNED TO CAMPUS OR UNIT(BMF) 19
    REMITTANCE TC 610 ASSIGNED TO EMPLOYEE(BMF) 24
    Category Code Y1 TC 150 and Y2 TC 150 cases always age in five cycles.
    Category Code V8 cases are aged when the current cycles minus the cycle the case was added to SCUPMF is greater than 15.

  5. For additional information, see IRM 3.12.32.93, (GUF 55-40) UP Employee Assignment/Aged Listing and GUF (55-42) Summary

3.12.179.4  (01-01-2009)
Unpostable Resolution Codes (URCs)

  1. The valid range of Unpostable Resolution Codes is A, D, 0 (zero), 1, 2, 5, 6, and 8. These resolution codes may be used by the Unpostable, Entity Control, Examination, Statute, and Fraud Detection functions when using CC UPRES to work unpostable cases assigned to their area.

  2. Unpostable Resolution Code B is used for special closure of open cases by permission only from the Headquarters GUF Analyst.

  3. Unpostable Resolution Code 3 is used by the GUF system for Auto-Closures of With Remittances (ISRP/Remittance Processing System (RPS)) documents due to a tax period change.

  4. Entering remarks is optional when resolving unpostables conditions with URC A, 0, 5, or 6.

  5. Each GUF closure listed below is considered resolved through the GUF 51. The following table displays the differences:

    URC GUF 51
    0, 5, and 6 Corrected case sent to ECC-MTB/ECC-MEM to attempt to post
    1 Manual Re-input (usually through DIS)
    2 and D Delete (transaction dropped)
    8 Rejected and case sent to GMF (Rejects)
    B Special Closure

  6. The following table explains the functionality of each URC:

    URC DESCRIPTION
    A

    • Automatically corrects unpostable name control to the Master File name control.

    • Valid on UPC 152 and 156 on TCs 140, 150, or 430 with Entity Code (EC) 2 or 3.

    • Only use when the Master File name control is correct.
    B

    • Special closure (determined by Headquarters) of open assigned cases that allows the records to be treated as original input data.

    • System will automatically generate "Special Closure" in the remarks field.

    • Refer to IRM 3.12.179.4.1 for End of Year Closure information.
    D

    • Deletes (voids) transaction and removes record from the Service Center Unpostable Master File (SCUPMF).

    • A control base will not be created and no follow up action is necessary.

    • Remarks (line 8 of UPRES) is required stating why the case is being voided. Null Code 01 systemically generates.

    • Documents can be destroyed, as necessary.

    • URC D cannot be used on remittance transactions.
    0

    • Allows unpostable record to attempt to re-post with no change.

    • Use of Definer Modifier B will allow the transaction to bypass the National Account Profile (NAP) validation.
    1

    • Allows transactions to be reinput with the same DLN. Removes the record from SCUPMF. Never reinput a TC 460 or TC 840.

    • Only used on Doc Codes 45 and 97. Not valid for PMF transactions.

    • Remarks (line 8 of UPRES) is required stating why the case is being closed with URC 1.

    • Refer to IRM 3.12.179.4.2 for additional information regarding URC 1 and Service Center Control File (SCCF).
    2

    • Deletes (voids) transaction and removes record from the Service Center Unpostable Master File (SCUPMF).

    • A control base is created to the employee who input the original IDRS transaction or the area responsible for the next action.

    • Remarks (line 8 of UPRES) is required stating why the case is being closed with URC 2.

    • A Nullify Area Code is needed. Refer to IRM 3.12.179.5 for the Nullification Table.

    • Route the document to the originator or designated area for appropriate action. Attach Form 8749 with the appropriate fields completed. Refer to IRM 3.12.179.4.3. (Do not route documents to Data Control.)

    • The originator can be identified by the IDRS EMP field on UPDIS or UPTIN. IDRS CC MESSG, CC FIEMP or the IDRS User & USR Database (IUUD) website (http://iuud.web.irs.gov) can be used to research the employee's location.

    • If URC 2 is invalid, enter URC 1 or 8 as appropriate.
    3

    • Used only by GUF system for certain types of unpostables (auto-closures for ISRP/RPS documents due to a tax period change).
    5

    • Changes the IMF name control and IMF name line on Master File.
    6

    • Changes any combination of name control, name line, TIN, TIN type (PMF), MFT, tax period, Spouse's SSN, transaction code, transaction date, TOP Offset Trace Number(OTN), memo amount, or Computer Condition Code (CCC).

    8

    • Nullifies (removes) the record from the Service Center Unpostable Master File (SCUPMF) and places the transaction in suspense status in Rejects or Error Resolution System (ERS). Automatically updates the Submission Processing Center Control File (SCCF).

    • Used to resolve the unpostable when the record must be renumbered, deleted (incorrect/duplicate), correcting data for specific fields and/or sections of the record, plus coordinating and/or routing of documents to other functions.

    • Do not use on MFT 29 TC 150 (use URC 1, 2, or D); Doc Code 47 (use URC 2); or Doc Code 45 when TC 720, 740, or 841 (use URC 1).

    • Remarks (line 8 of UPRES) is required and should include what action(s) need to be performed by Rejects.

    • A Nullify Area Code is needed. Null Code 01 should be used unless otherwise directed by an IRM instruction, or the correction instructions include forwarding to another area. Refer to IRM 3.12.179.5 for the Nullification Table.

    • Route the document, including all background and research completed, to Rejects only. Attach Form 8749 with the appropriate fields completed and action(s) to take for correction (including forwarding to another area and originator employee number, if necessary). Do not just indicate the Unpostable Code. Refer to IRM 3.12.179.4.3.

    • If URC 8 is invalid, URC 1 or 2 as appropriate.

  7. See IRM 3.12.32 for additional information.

3.12.179.4.1  (01-01-2009)
End of Year Closures Relating to URC B

  1. END OF YEAR—All assigned IMF unpostables from cycle 48 and prior will be closed and treated as original input data if in "A" (assigned) status. The system will automatically generate "SPECIAL CLOSURE" in the remark field.

  2. The following GUF Categories are excluded from the End-of–Year special closure process:

    A1 E2 C2
    A2 E3 C3
    E1 C1 Z1

  3. If any of these Unpostables repeat, an "S" indicator will be generated highlighting that these cases were from the special closure program. The old sequence number will be retained and assigned to the case.

  4. "CGEN" (Computer Generated) will be displayed in the employee number field on the appropriate listings.

3.12.179.4.2  (01-01-2009)
SCCF-URC 1

  1. Each unpostable record that is corrected with URC 1 is placed in "manual" status on the Service Center Control Files (SCCF).

    1. If the document is to be reinput, enter Nullify Area Code 01, prepare Form 3893 and route to Batching for input. No further action is needed on the SCCF.

    2. If the document is not to be reinput, enter the appropriate Nullify Area Code and route document and Nullified Distribution List to the function that is responsible for the next action.

  2. The other times URC 1 can be used are when there are program problems or when an IRA TC 150 needs to be input to IMF.

  3. Do not route reinput (URC 1) documents to Data Control, except at the request of that function.

  4. Remarks (Line 8 of UPRES) must always be entered when closing an unpostable with URC 1. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must state why the unpostable is being closed with URC 1.

3.12.179.4.3  (01-01-2009)
Form 8749 Unpostable Action and Routing Slip

  1. The Form 8749 (or locally developed form) must be used when case is routed to another area.

  2. All appropriate research should be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.12.179–1 and following table.

    Figure 3.12.179-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Routing Slip - URC 2 & 8

3.12.179.4.4  (01-01-2009)
CC UPRES

  1. The following provides the URC validity checks for CC UPRES, including the valid Master Files:

    IMF IMF MFT 29 PMF
    A A A
    B — —
    D D D
    0 0 0
    1 1 —
    2 2 2
    5 — —
    6 6 6
    8 8 (except TC 150) —

    1. These Master File and URC combinations are subject to additional validity checks for each URC depending on the type of IMF or PMF record and the unpostable category criteria.

    2. CC UPRES must meet all the validity checks for input of the URC actions as cc definers and cc definer modifiers.

3.12.179.4.5  (01-01-2009)
CC UPBAT

  1. In addition to CC UPRES for individual closings, CC UPBAT is used for multiple cases being resolved with the same URC. However, the CC UPBAT URC actions are not directly updated. They are generated into each resolved record during end-of-day (EOD) processing. Each closed batch record has the generated URC applied to the record via a definer code if all the cc validity checks are met.

    1. URC D, 0, 1, 2, or 8 are valid for CC UPBAT batch closures.

    2. CC UPBAT URC batch resolution actions will only validate cases with a campus or "unit" type employee number during End of Day processing. Cases assigned to an INDIVIDUAL employee number will be rejected and appear on the Rejected Activity Listing.

    3. If URC D, 1, 2, or 8 is used and remarks are not entered, GUF will not accept the correction and will display error messages.

    4. Always enter a Nullify Area Code with URC 1, 2 or 8 to indicate the function that will resolve the case. See IRMs 3.12.32 or IRM 3.12.179.5 for additional information on nullification codes.

      Note:

      The system will not accept previously input remarks on URC 1, D, or 8 closures. Enter a "/" (slash) at end of remarks field if previous remarks are still valid with unpostable closing. The IDRS employee number is not needed in the remarks section. The employee number will automatically print on the Nullified Listing from the URC D or 2 closure.

3.12.179.5  (01-01-2009)
Nullification Codes

  1. When closing an unpostable with URC 1, 2, or 8, a nullify area code MUST BE entered to identify the receiving area for the closed unpostables. Nullification listings will be generated for each Nullify Area Code used.

  2. Nullification listings are printed for each of these areas based on the nullification codes listed in the following tables:

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    D 01 Void-No Further Action
    1 01 Reinput-No Further Action
    1 23 Dishonored Checks
    1 30 FTD Function-Accounting
    1 31 Data Controls
    1 32 RACS
    1 41 Accounting
    1 50 AM/Customer Service
    1 51 Comp Support/Other S/B

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    8 01 Reject Resolution
    8 02 Accounts Management
    8 03 Collection/SCCB
    8 04 Statutes
    8 05 Examination
    8 06 IRP
    8 07 Communication & Liaison
    8 08 Taxpayer Relations
    8 09 Notice/Output Review
    8 12 Refund Inquiry-Taxpayer Advocate Service
    8 14 POA/CAF/RAF
    8 15 CAWR/FUTA
    8 16 AUR
    8 17 Criminal Investigation
    8 19 Collection A.O.
    8 21 Taxpayer Service A.O.
    8 22 SCWR-SC
    8 23 Dishonored Checks
    8 24 Technical
    8 25 Entity
    8 40 Unidentified/Excess Collection
    8 41 Accounting
    8 42 Transshipped to PSC
    8 43 TE/GE
    8 44 TAS/SC
    8 45 Electronic Filing
    8 46 Criminal Investigation
    8 47 TE/GE A.O.
    8 48 TAS/A.O.
    8 49 ERS/Rejects
    8 50 AM/Customer Service

    UP RESOLUTION CODE OFFICE IDENTIFIER NULLIFY AREA CODE RECEIVING AREA LITERAL FUNCTION RANGE ASSIGNMENT # DEFAULT
    2   14 POA/CAF/RAF SC 306-324 324
    2   24 Technical SC 350-359 359
    2   12 Refund Inquiry-Taxpayer Advocate Service SC 360-364 364
    2   04 Statutes SC 365-369 369
    2   02 Accounts Management SC 300-499 399
    2   06 IRP SC 350-399 399
    2   03 SCCB/Local ACS SC 650-739 739
    2   33 Remote ACS SC 740-779 779
    2   05 Examination/SC SC 605-649 649
    2 79 07 Communication Liaison AO 100-899 899
    2   09 Notice/Output Review SC 121-129 129
    2   10 Unpostables SC 270-279 279
    2   11 Auto-Void/Contact N.O. None None  
    2   13 Manual-Void/EMP # Problem None None  
    2   15 CAWR/FUTA SC 670-679 679
    2   16 AUR SC 830-849 849
    2   17 Criminal Investigation/SC SC 850-859 859
    2 21-36 19 Collection/AO AO 100-299 299
    2 21-36 20 Examination/AO AO 300-549 549
    2 50 20 Examination/AO-L/M AO 100-899 899
    2 66 20 Appeals/AO AO 100-899 899
    2 11-17 21 Taxpayer Service/AO AO 100-899 899
    2   22 SCWR-SC SC None None
    2   23 Dishonored Checks SC 110-119 119
    2   25 Entity SC 220-249 249
    2   40 Unidentified/Excess Collection SC 110-119 119
    2   41 Accounting SC 100-119 119
    2   42 Transship to PSC SC None None
    2 63 44 TAS/SC AC 800-899 899
    2   45 Electronic Filing SC 140-154 154
    2 60 46 Criminal Investigation/AO AO 100-799 799
    2 40 47 TE/GE AO 100-899 899
    2 63 48 TAS AC 100-799 799
    2   49 ERS/Rejects SC 250-269 269
    2   50 AM/Customer Service SC 500-597 597
    2   51 Comp Support/Other Small Business AO 550-899 899

  3. Nullify Area Codes 11 and 13 are computer-generated for the purpose of routing nullified unpostable cases for which a control base cannot be established due to a problem with the Employee Number. These codes are not to be input by an individual tax examiner.

  4. The following table provides distribution information for unpostables that are computer generated by the employee number:

    COMPUTER GENERATED UNPOSTABLES BY EMPLOYEE NUMBER
    SYSTEM IDRS EMPLOYEE NUMBER NULLIFY AREA CODE RECEIVING AREA LITERAL DEFAULT
    AUR (0-10) 89000000 16 SCCB 849
    ALS (11-17) 88500000 03 SCCB 739
    ALS (21-36) 88500000 19 SCCB 299
    IDS (1-10) 89209999 03 Collection Area Office 739
    NMF (1-10) 88700000 41 Accounting 119
    SIA (01-36) 88888888 03 SCCB 739

  5. All cases input by the Return Analysis/Code & Edit area should be given Nullify Area Code 02 - Accounts Management.

  6. The nullify area codes are entered on Line 2 in positions 6 and 7 on the CC UPRES screen.

  7. If a nullification code is not entered, an error message will be displayed.

  8. URC D does not need a nullification code.

  9. See Nullified Distribution Listing procedures in IRM 3.12.32 for further information.

3.12.179.5.1  (01-01-2009)
Automatic Closures by GUF System

  1. The GUF system automatically closes some Unpostable conditions without any tax examiner involvement. These cases are systemically sent to the initiator. Due to systemic limitations of GUF and Master File, some cases may still require human intervention. In these instances, the Unpostable employee must correct the cases manually. For a complete list of automatic closures, see IRM 3.12.32.

  2. The Unpostable unit must ensure that cases that do not auto-close are not overlooked.

3.12.179.6  (01-01-2009)
Form 4251, Return Charge-Out

  1. FORM 4251 GENERATION CRITERIA-

    1. The GUF automatically generates Forms 4251 for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition.

    2. Form 4251's are also generated for certain Auto closed unpostable records that may require follow-up action by the originator.

    3. Form 4251 generates for the following GUF Categories:

      A1 C1 D3 F1 L5 V1
      A2 C2 E1 F3 L7 W3
      B1, B2 C3 E2 G1 P1 Y2
      B3 D1 E3 L1 R1 Z1
      Also certain GUF Category Codes W5 and Y1.

    4. An Form 4251 return charge-out does not generate with the following GUF Category Codes:

      L3 V5 V8 W5 with matching Y1 cases
      V3 V7 W1  

    5. See IRM 3.12.32 for detailed information on Forms 4251 and Files Routing Chart.

  2. See Figure 3.12.179-2 for an example of Form 4251.

    Figure 3.12.179-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Form 4251

  3. Primary Request— The Forms 4251 will be given to the tax examiner at the time of the Individual case assignment.

    1. The tax examiner will use the data generated on the Form 4251 and/or IDRS to resolve the unpostable.

    2. If the tax examiner cannot resolve the unpostable, then the original unpostable return/document may be needed.

    3. If the document has already been retired to the NARA, the Form 4251 will be routed to the NARA directly from Files.

  4. Statute Period Returns—If Unpostables cannot secure or locate a return or document within 10 workdays of the ASED, the following procedures should be followed:

    1. Return—prepare a "dummy" return and forward to Statutes. Statutes can assist in preparing the "dummy" return.

    2. Document—Forward a copy of TXMOD/TXDLN, UPRES, and Form 4251 to Statutes for a quick/prompt assessment.

  5. Fraud Detection case—If the missing document is a Fraud Detection case (Category A1/A2), Fraud Detection will determine the necessary case resolution after all attempts have failed to locate the unpostable record. Category A1 records may be closed to Rejects if so determined by Fraud Detection.

  6. Doc Code 47— If the unpostable record is a Doc Code 47, research IDRS.

    1. If the unpostable case still cannot be closed and document cannot be located, input a second request for the missing document

    2. If the document (excluding Bankruptcy) is not found after second request and it is required to resolve the case, request the entire block from Files. This will determine whether the record was misfiled.

    3. If the document is still missing, research IDRS again.

  7. If a bankruptcy (GUF category Z1) case and document is unavailable, process the case per the Bankruptcy Listing guidelines as indicated below, and the Category Z1 procedures in IRM 3.12.179.65.

  8. Secondary Request— If the document initially cannot be located in Files or the FRC, a second request will be made by the tax examiner.

    1. The unpostable suspense status (status code and status date) and "remarks" will be updated (CC UPCAS, with definer D and definer-modifier 2) to reflect action taken to obtain the missing document.

    2. This second request should be made after 14 work days of the INDIVIDUAL case assignment.

    3. A second request is not necessary if the case can be closed using MRS, CFOL and/or IDRS research. If cases are closed without the document, enter "CLSD-NO DOC" in the remarks field.

    4. When a second request is made and the unpostable record is a return (TC 150), check for posted refiled DLN (Doc Code 47 or 54). If a refiled DLN is identified, request this DLN using CC ESTAB. The return should be attached.

  9. Do not input a second request for documents that are not revenue receipts (Doc Codes 17, 18, 19, 20, 24, 34, 45, 48, 58, 70, 76, 87, or 97), Original returns (TC 150, 976), Prompt Assessments (Doc Code 51) or extensions of time to file (TC 460 or 620). These unpostable cases except bankruptcy, should be Voided to the originator (CC UPRES with URC 2). Indicate in remarks "Doc not available" No other action is necessary, except for routing the Nullified Distribution Listing to the appropriate area.

3.12.179.6.1  (01-01-2009)
Third Requests

  1. Third Requests—Input a third request after 14 work days from the second request.

    Note:

    Always research thoroughly before initiating a third request. When a return or document still cannot be located in Files after a second request or the document is charged-out initiate a third request.

3.12.179.6.1.1  (01-01-2009)
Before Requesting a Document for the Fourth (4th) Time

  1. Prior to initiating a fourth request,

    1. Request the block using CC ESTABDB. When received, search for missing document.

    2. Unpostables will try and correct the case from any listings and IDRS research.

    3. Unpostables will research for an address and correspond requesting a copy of the return with all attachments, schedules and signature(s). Input UPCAS with definer-modifier SC. This will place the case in correspondence suspense status.

    4. If Unpostables cannot obtain an address, close case with CC UPCAS definer code D and modifier code 4. Route all available information to Rejects.

    5. Never use a URC 1 or 2.

  2. If other than original return or extension of time to file (TC 460 or TC 620), prepare a dummy document. Input a fourth request using CC UPCAS definer code D and Definer modifier code 4. Route the "dummy" document to Rejects.

3.12.179.6.1.2  (01-01-2009)
Fourth Request

  1. Input a fourth (4th) Form 4251 document request using CC UPCAS definer code D and definer-modifier code 4. The "Remarks" area will indicate "FOURTH REQUEST-SPECIAL SEARCH" and the employee number. Attach a Form 8749, Unpostable Routing Slip or local use form to original Form 4251 (or second or third requests if the first is not available). Notate on the Unpostable Routing Slip that "This document is unlocatable" (or unavailable if potential statute or credit return interest return-expedite case). Also indicate on the Unpostable Routing Slip A fourth-special search document request for Rejects was input on (enter date). Attach all background research information (copy of UPCAS, listing highlighting case or local use research form, old charge-outs) and correction data, if possible, to the Form 4251, and Unpostable Routing Slip.

  2. GUF will automatically close the case to Rejects using URC 8.

  3. Unpostables should indicate to Rejects on the routing slip if the return is not received from the fourth request.

    1. If the return is a non-remittance return, the routing slip should tell Rejects to cancel the DLN and prepare Form 6752.

    2. If the return is a remittance return, Unpostables will instruct Rejects to route the payment to the Unidentified function using Command Code NWDLN, and prepare Form 6752 to route to Files.

    Note:

    These procedures do not apply to Bankruptcy (Category Z1) returns that cannot be located.

  4. Prepare a "dummy" return or document when routing to Rejects for Doc Codes 17,18 19, 24, 34, 45, 48, 58, 70, or 76 only.

3.12.179.6.1.3  (01-01-2009)
Status Check

  1. Check if the module/account status has changed since the unpostable record was issued. All IDRS research information should be obtained prior to closing and routing a case to the preparer since this data will be eventually "dropped" .

3.12.179.6.1.4  (01-01-2009)
Procedures for Missing Documents

  1. The following procedures should only be followed after all normal attempts to resolve the unpostable conditions have been tried.

    If the Doc Code is: Unpostable Unit Will:
    17 (except TC 460 non-remittance), 18, 19, 70 or 76 Research for correct account where payment should be applied. If found, correct to post correctly. If payment must be renumbered, URC 8 and prepare "dummy" 3244. If unable to locate correct module, URC 8 and prepare "dummy" 3244 to be routed to Unidentified Unit.
    17 (TC 460 non-remittance) Research for corrective action. If unpostable cannot be corrected close with URC D, and route to Files.
    24, 48, or 58 Research to determine where debit or credit should post. If corrective action cannot be made, URC 6 or 8 to offset the transaction ("wash-out" ) prepare "dummy document" (if necessary) with corrections and notate "Process as Corrected" . If unable to determine opposite side of credit transfer and credit side is unpostable, transfer account to Unidentified. If debit side, transfer to 1510 Account.
    34 (Debit side) Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator.
    34 (Credit side) Research for corrective action. If credit cannot be resolved, apply to the account where the debit posted and route to originator.
    45 Research to determine where debit or credit should post. If corrective action cannot be made, close with URC 8. Prepare Form 3245 for credit unpostable and transfer to Unidentified Account. Debit should be transferred to the 1510 Account.
    52 Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator.
    87 Research to determine where debit should post. If unable to correct, close with URC 8 so Rejects can route case to Accounts Management for reinput or write-off.

3.12.179.7  (01-01-2009)
Correction of Unpostable Returns and Documents

  1. All areas working unpostables must make the necessary corrections on the return or document.

3.12.179.8  (01-01-2009)
Duplicate Documents or Multiple Canceled DLN's

  1. The following procedures may be used only after supervisory approval to do so, if you identify a duplicate document.

  2. When it can be determined that the unpostable document is a "true" duplicate and there are not specific instructions for handling duplicate documents, the following action should be taken—

    1. If it is a remittance document, URC 8 and forward to the Reject function. Prepare Form 3244 and Form 8749 with the notation "Duplicate DLN" , and attach to the front of the return.

    2. If the duplicate return or extension should be attached to the missing return, notate "DLN Canceled" with the date on the document. Route to Files with a note indicating the DLN of the associated return.

3.12.179.8.1  (01-01-2009)
Unpostable Document Cancellation Procedures

  1. If the unpostable document is canceled (excluding tax returns, payments, or extension),

    1. Attach form behind the return.

    2. Notate "Cancel" and the date and staple securely behind the return.

    3. "Remarks" should indicate the reason the action was taken.

  2. If the unpostable document is to be canceled and is NOT attached behind the return or routed to the initiator, destroy the document.

  3. If the unpostable return is a copy of the Mag. Tape return, destroy the copy.

  4. If the unpostable return is a duplicate (paper) return to a previously filed return on Mag. Tape,

    1. Notate "DLN Canceled" with the date.

    2. Route to Files with a note to indicate "Remarks: Refile in Original Block" and the reason why the DLN was canceled.

  5. If the posted return was filed more than seven years ago, DO NOT request the unpostable return to be associated with it. Request that the return to be refiled in its original block after the DLN is canceled.

3.12.179.8.2  (01-01-2009)
Positive Identification of True Duplicate

  1. If "positive" identification cannot be made as to a "true" duplicate (especially for returns), treat it as an original. Ensure that proper research has been done to avoid erroneous postings, duplicate credits or duplicate payments with return (TC 610).

3.12.179.8.3  (01-01-2009)
Document DLN Matches Unpostable DLN

  1. Before correcting, ensure the DLN on the document matches the DLN of the unpostable. If the document contains two DLN's and both appear to be "live" (not crossed through or canceled), contact your supervisor or lead to research.

3.12.179.9  (01-01-2009)
Correspondence Guidelines and Unprocessable Information and Procedures

  1. This subsection contains information for Taxpayer contact, missing signatures, undeliverable mail, and Processable/Unprocessable Returns.

3.12.179.9.1  (01-01-2009)
Section 3705(a), IRS Employee Contacts

  1. This subsection contains information on the Restructuring and Reform Act of 1998, Section 3705, and provides identification requirements for all IRS employees when communicating with taxpayers and/or their representatives on tax-related matters.

    1. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face, and written contact. In addition, a telephone number is required on all taxpayer correspondence.

    2. This will provide taxpayers with enough information to identify an IRS employee who they may contact regarding their tax-related matters.

  2. All IRS employees, in the field, national, or area office, who communicate by telephone, through correspondence, or face to face with taxpayers or their personal representatives on tax-related matters are required to provide (at a minimum) the following information:

    1. Telephone Contact: Provide your title (e.g., Mr., Mrs., Ms., Miss), last name, and badge identification (ID Card) number.

    2. Face to Face Contact: Provide your title and last name, and ID Card number during the conversation.

    3. Correspondence: All correspondence must contain the telephone number where the taxpayer's question(s) can be answered. In addition, manually-generated and hand written correspondence must include your title, last name, and IDRS, letter system, or ID Card number. This information must be displayed in a prominent manner.

  3. The IDRS numbers and numbers for some other letter systems are automatically generated. If it is not generated, or a handwritten note is prepared, the ID Card (badge) number must be used.

  4. Employees who have toll-free telephone numbers may also provide their location for identification purposes. Faxes to taxpayers on tax-related matters are considered manually-generated correspondence and must include the above required information. All faxes to taxpayers must follow the requirements outlined in IRM 11.3.1.10, Introduction to Disclosure.

  5. When a taxpayer requests to speak with a specific employee who previously handled the inquiry or request, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the issue using established procedures to his or her manager.

  6. Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any taxpayer questions regarding the correspondence or the employee is asking for additional case-related information.

    Note:

    If the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

  7. Secretaries, receptionists or other people who answer the telephone in functional offices need to identify themselves and should provide the ID Card (badge) number only if they are answering telephones which are routinely used to provide tax or account information, or if they provide a substantive response to the taxpayer's inquiry.

  8. It is not necessary to repeat the ID Card (badge) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer (either telephone or in-person) their ID Card (badge) number on the first contact.

  9. During a taxpayer contact, when:

    • It appears that there may be a hardship situation,

    • The taxpayer requests to be referred to the Taxpayer Advocate Service (TAS), or

    • The contact meets TAS criteria,

    and you can't resolve the taxpayer's issue the same day, then prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance, to the Local Taxpayer Advocate (see IRM Part 13, Taxpayer Advocate Service).

    Note:

    The definition of same day is within 24 hours. There will be times you can completely resolve the issue within 24 hours. There will also be times that although you cannot completely resolve the issue within 24 hours, if you have taken steps within 24 hours to resolve the taxpayer's issue, these cases also meet the definition of same day. Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations.

3.12.179.9.2  (01-01-2009)
Taxpayer Contact

  1. Unpostables can utilize any means to contact a taxpayer in order to expedite the resolution of an unpostable.

3.12.179.9.2.1  (01-01-2009)
Do Not Correspond

  1. If there is an indication that previous correspondence was issued for the same item (e.g., missing signature).

  2. When the notation "Substitute for Return Prepared by IRS" appears.

  3. The return is prepared under the authority of Section 6020(b) (Prompt Assessment).

  4. The return is an Examination Adjustment case

    1. Copy secured by Examination is shown on the return.

    2. Form 3198 is attached.

    3. Examination work papers are attached.

    4. Copy of Form 5546 is attached.

3.12.179.9.2.2  (01-01-2009)
Contact to Resolve an Unpostable

  1. When contact is necessary to resolve an unpostable condition, use one of the following methods. Do not send an unpostable to the Reject function to initiate correspondence and suspend unless otherwise noted in IRM 3.12.179.

3.12.179.9.2.2.1  (01-01-2009)
C-Letters

  1. C-Letters (IDRS)—Input CC LETER and LPAGE in accordance with IRM 2.4.6. Refer to Document 7130, Chapter 5 for more information. Servicewide Electronic Research Program (SERP) also provides a listing of letters.

    1. Maintain a suspense file in Unpostables to control subsequent responses. (Generally 30 days from the date the letter was input; 70 days for INTL).

    2. If the reply is received after the suspense period but before the case is closed, resolve the unpostable based upon the taxpayer's response.

    3. If the reply is received after the case is closed and contains information which could prevent subsequent unpostables, route replies to ECU, Account Management, Examination, etc. Otherwise, forward for association with unpostable document in Files.

3.12.179.9.2.2.2  (01-01-2009)
Telephone Contact

  1. Telephone contact may be used.

    1. Telephone contact, per management approval, is permitted whenever the taxpayer has provided a telephone number and additional information is needed to resolve a taxpayer’s account.

    2. The use of telephone contact should be determined on a case by case basis not as an absolute rule for certain types of cases, for example, to confirm a taxpayer's signature, you must follow up with a letter.

    3. When contacting a taxpayer by telephone, you must use authentication disclosure procedures in IRM 11.3.2.3, Disclosure to Persons with a Material Interest, Requirements for Verbal or Electronic Requests.

      Caution:

      Do not leave the specific nature or the call or any tax information on answering machines or voice mail, per IRM 11.3.2.6.1, Disclosure to Persons with a Material Interest, Leaving Information on Answering Machine/Voice Mail.

3.12.179.9.2.3  (01-01-2009)
Resolving Correspondence

  1. On an expedited basis, the Unpostable function should resolve any correspondence received from any other campus or Area Office.

  2. Any local letters should inform the taxpayer to include all necessary signatures, identifying numbers, schedules or attachments.

3.12.179.9.3  (01-01-2009)
Missing Signatures and W–2's on Unpostable Returns

  1. This subsection contains information on missing signatures and W–2's.

3.12.179.9.3.1  (01-01-2009)
IMF Returns—Missing Signatures

  1. If the signature is missing on the return and there is no indication of previous correspondence, correspond with the taxpayer. Use Letter 12C or 143C and suspend case 30 days if it is a REFUND RETURN.

  2. If other than a refund return:

    1. Notate on the return that the letter was sent with the date and continue processing;

    2. When the reply is received, take the necessary action to associate the reply with the original return.

  3. For incomplete, undeliverable or no reply; release using URC 8 with CCC "X" and "999999" as the RPD. Route to the Rejects function noting the reason on the routing slip.

  4. If taxpayer's response directs a change in the Filing Status Code (FSC),

    1. Correct the return's FSC as indicated and attach reply to case document.

    2. Release using URC 8. Route to Rejects annotating "Correct FSC per taxpayer reply" on UPRES and Routing Slip.

    3. Take necessary action to avoid a "repeat" UP.

  5. If the signature is not provided by the taxpayer or response is not received within 30 days,

    1. Annotate "missing TP signature" on return, UPRES and Routing Slip.

    2. Release using URC 8. Only route REFUND Returns to Rejects and notate CCC "3" and "U" .

    3. Make necessary corrections to resolve unpostable condition.

  6. Faxed signatures are acceptable for IMF returns if you are speaking to the taxpayer or authorized representative and the following steps are taken:

    1. Validate that you are speaking to the taxpayer or authorized representative.

    2. Advise the taxpayer that his/ her faxed signature will become a permanent part of the tax return.

    3. When the taxpayer sends back the faxed signature, send to Files to be attached to the taxpayers tax return.

  7. For all returns—When correspondence (signature) is received in the unpostable area, ensure action is taken to correct the Return Processable Date (RPD) to prevent interest payment on the refund. This may require releasing the Unpostable to Rejects by URC 8. If the reply was initiated by another area (i.e.) Entity Control, Accounts Management, Exam etc., route to the appropriate area for corrective action.

3.12.179.9.3.2  (01-01-2009)
Missing W–2

  1. Check CC IRPTR, if available (usually mid-July for the current processing year) to determine the amount of withholding. See IRM 3.12.179.9.3.3 for more information on CC IRPTR.

  2. If W–2 is missing and no data is available on IRPTR, and withholding amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ correct the unpostable according to the specific procedures for that code.

  3. If W–2 is missing and no data is available on IRPTR, withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Suspend case 30 days.

  4. If response is not received within 30 days, or taxpayer does not provide W–2,

    1. Annotate "missing W–2" on return.

    2. "X" out withholding amount on return.

    3. Release using URC "8" . Route to Rejects annotating "Delete the withholding per no reply 12C letter" on UPRES and Routing Slip.

3.12.179.9.3.3  (01-01-2009)
CC IRPTR-Information Returns Master File Transcript Request

  1. IRPTR allows IDRS users to request either on-line or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF).

  2. Up to six tax years can be referenced in IRPTR.

  3. IRPTR with Definer L will display a Summary screen with money summaries, date of birth, date of death, and filing status.

  4. See the following table for the IRPTRL input format:

    IRPTRLNNNNNNNNNVYYYYDD
    NNNNNNNNN TIN - Must be 9 numeric without hyphens
    V TIN Validity
    0 = Valid SSN
    1 = Invalid SSN
    2 = All SSN
    3 = EIN
    YYYY Tax Year
    DD Doc Code (optional)

  5. The amount of withholding is reported on the left hand side of the screen in field TAX Withheld.

  6. See IRM 2.3.35 for more information on IRPTR.

3.12.179.9.4  (01-01-2009)
Undeliverable Mail

  1. The service should make every effort to locate good addresses for those taxpayers whose Master File addresses are undeliverable.

    Note:

    Even though a good address may be located, the Master File address should not be changed unless the procedures in 3.13.122 for verification of the address are followed. If Form 8822, Change of Address, is received in the Unpostable unit, forward to Entity Control for input.

  2. Research CC ENMOD for a pending or posted address change. If found, correct and remail the letter.

  3. Research undelivered letters for operational errors, incomplete or incorrect name and erroneous or extraneous data. If found, correct and remail the letter.

  4. Check other schedules or documents attached to the return to see if there are other addresses at which the taxpayer may be contacted. If there are, reissue correspondence.

3.12.179.9.5  (01-01-2009)
Private Mailboxes (PMBs)

  1. Private Mailbox (PMB) companies are being used as substitutes for the U.S. Post Office.

  2. When completing address information for Private Mailboxes, the PMB information must be entered using the correct standard format. Do not include the "#/pound sign" when entering an address or a change of address. An example of a correctly entered address is as follows:

    John Doe Company
    Mailbox Etc.
    1111 Anytown Road PMB 111
    Anytown, US 11111

3.12.179.9.6  (01-01-2009)
Processable/Unprocessable Returns

  1. For purposes of computing interest on overpayments on returns and the 45-day interest-free period, a return is not treated as filed until it is filed in Processable form. A return is in Processable form for purposes of the rules for interest on overpayments if:

    1. the return is filed on a permitted form;

    2. the return contains the taxpayer's name, address, identification number, required signature; and

    3. sufficient information (whether on the return itself or on required attachments) to permit mathematical verification of the tax liability shown on the return.

  2. The test for whether a return is "Processable" is set forth in the IRC itself (at § 6611(g)). An unprocessable return may start the period of limitations on assessment; however, that period will not start if the return is "invalid" (the test for invalidity has been developed through case law).

    Note:

    The test for processibility is stricter than that for validity. Generally, the former test requires information allowing verification, a factor that takes into account the Service's processing tasks; i.e., a return that is missing Schedules A, B, C, D, or E will not be Processable, but it will be valid.

  3. A Received Date is required on returns that are:

    1. Amended

    2. Delinquent

    3. Prior Year

    4. Early Filed Decedent

    5. Short Year Tax Returns

    6. Fiscal Year Returns (IMF only)

    Note:

    Caution should be taken to determine when a return was filed or became Processable since interest will be allowed only from one of the dates.

  4. Determine received dates in the following priority:

    IRS date stamp
    Postmark date on Envelope*
    Signature Date (Current Year Returns)
    Julian Date minus 10 days in the DLN
    Note: Earliest date stamp by the unit, Area Office, US Consulate, or Revenue Officer.
    *If both U.S. Postal service and Private Meter Marks are present, honor the U.S. Postal Service Marks

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. For further information, refer to IRMs 3.10.72.0, 3.30.123.0 and/or Document 6209.

    Note:

    Late replies initiated by another area (i.e., Entity, Accounts Management, Exam) should be routed to the appropriate area to correct the Return's processing date. Do not forward to Files.

  6. Master File has the capability to maintain and display on MRS and Master File two dates. The first date will be the "Return Received Date" and the second the "Return Processable Date(RPD)" . The "return received date" will be used to determine the statute dates while Return"Processable-Received Date" will be used to compute interest on overpayments.

  7. If the "Return Processable Date" is blank, the interest should be computed from the received date of a late filed , Return Due Date (RDD) or payment date, whichever is later.

  8. This applies to all types of tax returns and windfall profit tax returns.


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