3.12.32. General Unpostables

(1) Some transactions, payments and returns cannot post to the master file due to programming checks for specific conditions. These conditions generate "unpostables" that may require review and resolution determination on the Generalized Unpostable Framework (GUF) system. This IRM:

1. Explains how transactions are organized and categorized within the GUF system.

2. Explains the functionality of the command codes used to resolve unpostables.

3. Provides specific details on the reports that generate during GUF processing.

(1) Internal Revenue Code (IRC) 6213(b), provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns. Title 26 of the United States Code (USC) has been amended by acts, public laws, rules and regulations, such as the following :

• Taxpayer Bill of Rights I and II

• IRS Restructuring and Reform Act of 1998

• Revenue Reconciliation Act of 1998 (RRA)

• Affordable Care Act (ACA)

• Patient Protection and Affordable Care Act (PPACA) as amended by the Health Care and Education Reconciliation Act of 2010 (HCERA)

• Federal Tax Liens - Lien Release and Related Topics IRC 7432

• Tax Reform Act of 2017

• Tax Cuts and Job Act 2018

(2) Policy Statements for Submission Processing can be found in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

(1) The Director of Submission Processing monitors performance and policy related to this IRM.

(2) The Campus Director monitors operational performance for the Submission Processing campus.

(3) The Operations Manager monitors operational performance for their operation.

(4) The Team Manager/Lead monitors and ensures employees have the tools to perform their duties.

(5) The Tax Examiners working the Generalized Unpostable Framework (GUF) system follow the procedures and guidelines contained in this IRM.

(1) The information in this IRM applies to all GUF processing for all the following programs :

• Individual Master File (IMF)

• Business Master File (BMF)

• Employee Plan Master Plan (EPMF)

• Combined Annual Wage Reporting (CAWR)

• Payer Master File (PMF)

(2) The Generalized Unpostable Framework (GUF) program is managed through updates to programming based on feedback from employees working the program and legislation changes. Updates to the programming are requested through Unified Work Requests (UWRs) and tested in applications development. Once programming is implemented, the GUF system updates are monitored by program owners and employees utilizing the GUF system. Issues with the GUF system are elevated and tickets are input to correct programming when applicable.

(3) The GUF system generates a variety of reports used for program management and review and can be found on the Control-D application. The reports detail the following:

• Assigning and monitoring workloads - Weekly report generated for monitoring of workload and assignment.

• Reassignment of workload - Daily reports generated to identify any changes of assignment by employee or area.

• Case resolution - Weekly reports generated to display the type of closure for each GUF transaction.

• Identifying trends in the types of transactions that unpost - Weekly reports display cumulative (CUM) data of generated unpostables or repeat unpostables generated at the campuses.

• Maintaining an audit trail for closed cases - Weekly reports to display weekly and CUM closure actions of each unpostable transaction.

(1) Campuses coordinate with Headquarters at the beginning of each year to verify the programming of the Generalized Unpostable Framework (GUF) system is functional and validate the changes requested are implemented and programmed correctly. Sites review printed reports, test command codes and test resolutions of sample cases of each master file.

(2) Campuses monitor reports weekly for anomalies in the GUF system programming and elevate issues as needed. Headquarter analysts work with the Information Technology (IT) analysts to determine if additional action is needed to correct issues elevated. If needed, a ticket or a work request will be submitted to IT to update programming for the GUF system.

(1) The table lists commonly used acronyms, terms and their definitions.

(1) Related resources include:

1. IRM 3.12.37, IMF General Instructions

2. IRM 3.12.38, BMF General Instructions

3. IRM 3.12.166, EPMF Unpostables

4. IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution

5. IRM 3.12.278, Exempt Organization Unpostable Resolution

6. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

7. IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables

8. IRM 3.13.222, BMF Entity Unpostables Correction Procedures

9. IRM 25.6.1, Statute of Limitations Processes and Procedures

10. IRM 2.3.37, Command Code UPTIN for the GUF System

11. IRM 2.3.48, Command Code UPDIS for the GUF System

12. IDRS Command Code Job Aid

(1) The Generalized Unpostable Framework (GUF) system assigns each unpostable transaction a category code based on the first category condition it satisfies after analyzing the following:

1. MF-UP-TYPE-CODE

2. UNPOSTABLE-CD

3. DOC-CD

4. TRANS-CD

5. BLOCK-NUM

6. GEN-TRANS-SOURCE-DOC-IND

7. INPUT-SYSTEM-SOURCE-CODE

8. MFT-CD

9. RPS-RETURNS-IND

10. MF-UP-REASON-CD

11. FILE-LOC-CD

(2) The transaction’s category code cannot be changed once established. Unpostables do not have a subsequent category check, even if the unpostable case is reassigned to another area.

(3) This category code sort sequence, which is different than the preceding alpha-numeric list in IRM 3.12.32.4, Category Code Identification and Criteria, determines which unpostable transactions belong in each category. The following table lists all the category codes in category sort sequence (priority) order:

(1) PROCESSING AREA: All unpostable records in the Criminal Investigation (CI) Category A1 are assigned to and closed by CI or Internal Security, Inspection-PSC using specific instructions provided by CI.

(2) CLOSURE TYPE: Criminal Investigation A1 category is generally an individual closure.

(3) CATEGORY A1 CRITERIA (IMF/BMF/EPMF):

1. Unpostable Code (UPC) is 183

2. UPC 309 Reason Code (RC) 2

3. UPC is 333

4. Transaction Code (TC) is 596, 910-912 or 914-919

5. or TC 016 and the Document Locator Number (DLN) block number is 700 through 799

(4) Category A1 cases may involve statute, bankruptcy, or With-Remittance (ISRP/RPS) return issues, in addition to the CI issue. The CI function will resolve the following issues (as necessary) as part of the A1 case:

1. STATUTE - If IMF or BMF TC 150, 29X, 30X, or Doc-Code 17, 18, 24 or 48 with TC 170 or 200, and the assessment statute considerations.

2. BANKRUPTCY- If an IMF or BMF account/module and TC 520 with Closing Code 085 or 088 posted.

3. CREDIT INTEREST- An IMF or BMF refund return, involving a credit interest issue.

4. With-Remittance (ISRP/RPS) RETURN - If an IMF or BMF With-Remittance (ISRP/RPS) TC 150 and/or 610, then also involves With-Remittance (ISRP/RPS) processing considerations.

(5) AGING CRITERIA: Category A1 unpostables age 10 cycles after the original unpostable cycle.

(1) PROCESSING AREA: All unpostable records in Appeals Category A6 are assigned to and closed by the Appeals Function using specific instructions provided by Appeals.

(2) Form 4251, Return Charge-Out does not generate for Category A6.

(3) CLOSURE TYPE: Appeals A6 category is generally an individual closure.

(4) CATEGORY A6 CRITERIA (IMF/BMF/EPMF): Transactions with DOC-CD 47 and Blocking Series 70X, 78X and 79X.

(5) AGING CRITERIA: Category A6 unpostables age 10 cycles after the original unpostable cycle.

(1) PROCESSING AREA:

1. All unpostable records in Category I1 are assigned to and closed by the Submission Processing (SP) Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution and IRM 3.28.4, Identity Theft Returns for Submission Processing.

2. All unpostable records in Identity Theft Category I2 are assigned to and closed by Return Integrity and Compliance Services (RICS), Return Integrity and Verification Operations (RIVO).

   Note: GUF reports label RICS as Accounts Management Taxpayer Assurance Program (AMTAP). Programming restrictions prevent the name on the reports to be updated to RICS/ RIVO.

3. All unpostable records in Identity Theft Category I4 are assigned to SP and closed by GUF Auto Closure programming.

(2) CLOSURE TYPE:

1. Identity Theft I1 category is generally an individual closure.

2. Identity Theft I2 category is systemically closed by GUF.

3. Identity Theft I4 category is systemically closed by GUF.

(3) CATEGORY I1 CRITERIA (IMF): UPC 147 RC 0; TC 150.

(4) CATEGORY I2 CRITERIA (IMF):

1. UPC 194 RC 3 with TC 971 AC 5XX

2. UPC 368 RC 1 with TC 971 AC 712/713

(5) CATEGORY I4 CRITERIA (IMF): UPC 147 RC 4; TC 150.

(6) AGING CRITERIA: Category I1, I2, and I4 unpostables age 10 cycles after the original unpostable cycle.

(7) Criteria for unpostables in the IDT Category T1 is found in subsection, IRM 3.12.32.5.3.1, Identity Theft Taxpayer Protection Program (TPP) - T1.

(1) PROCESSING AREA: All unpostable records in Category Z1 are directly assigned to and worked by SP unpostables using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE:

1. Category Z2 is systemically closed by GUF.

2. Category Z1 are generally an individual closure.

(3) CATEGORY Z2 CRITERIA (IMF): UPC 171 RC 4 and TC 520.

(4) CATEGORY Z1 CRITERIA (IMF/BMF):

1. UPC 171 and not RC 3 and TC 150, 290, 300 or 370

2. UPC 322 and not RC 3

(5) AGING CRITERIA: Category Z2 and Z1 unpostables age 3 cycles after the original unpostable cycle.

(1) PROCESSING AREA: All unpostable records in Category C2 and C1 are directly assigned to and closed by the Statute function using specific instructions provided by the Statute Protection function.

(2) CLOSURE TYPE: Category C2 and C1 unpostables are generally individual closures.

(3) CATEGORY C2 CRITERIA (IMF/BMF): UPC 150 or UPC 350 and DOC-CD 54.

(4) CATEGORY C1 CRITERIA (IMF/BMF): UPC 150 or UPC 350.

(5) AGING CRITERIA: Category C1 and C2 unpostables age 3 cycles after the original unpostable cycle.

(6) Criteria for unpostables in Statute Category C3 is found in subsection IRM 3.12.32.5.5.1, Potential Statutes - C3.

(1) PROCESSING AREA: All unpostable records in category E2 are directly assigned to and closed by the Examination Function and must be worked on an expedite basis.

(2) CLOSURE TYPE: Category E2 unpostables are generally an individual closure.

(3) CATEGORY E2 CRITERIA (IMF/BMF):

1. UPC 150 or UPC 350 and DOC-CD 47

2. Master File Code "S" is present with TC 300 and DOC-CD 47

3. UPC 191 RC 0 and Master File Code is "S"

(4) AGING CRITERIA: Category E2 unpostables age 5 cycles after the original unpostable cycle.

(5) Criteria for unpostables in Examination Category E1 and E3 are found in the following subsections:

• IRM 3.12.32.5.6.1, Examination Changes - E1

• IRM 3.12.32.5.6.2, Examination Close Batch - E3

(1) PROCESSING AREA: All records in Category G1 are directly assigned to and closed by the Unpostable function using IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution, IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables and IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

(2) CLOSURE TYPE: Category G1 is generally an individual closure.

(3) CATEGORY G1 CRITERIA (IMF/BMF): Master File System ID Code is IMF or BMF and the Input System Source Code (ISSC) is "P", and DOC-CD is 19, and the transaction code is 61X, 62X, 64X, 65X 66X, 67X, 68X, 69X, and the EFTPS-NUM is significant.

(4) AGING CRITERIA: Category G1 unpostables age 5 cycles from original unpostable cycle.

(1) PROCESSING AREA: All PMF generated adjustment unpostable records in Category P1 are directly assigned to and closed by the SP Unpostable function using instructions in IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category P1 is generally an individual closure.

(3) CATEGORY P1 CRITERIA (PMF): TC is 290 MFT-CD is 13 or 55 and block number of DLN is 590-599.

(4) AGING CRITERIA: Category P1 unpostables age 10 cycles from the original unpostable cycle.

(5) Criteria for generated transaction unpostables in Category V6 and V5 are found in the following subsections:

• IRM 3.12.32.5.8.1, Information Return Document Matching (IRDM) Generated Transactions - V6

• IRM 3.12.32.5.8.2, Generated Transactions - V5

(1) PROCESSING AREA: All unpostable records in Category B1 are directly assigned to Entity Control and worked using specific instructions in IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables or IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

(2) CLOSURE TYPE: Category B1 is generally an individual closure.

(3) The following table lists the Category Criteria for B1 unpostables:

(4) AGING CRITERIA: Category B1 unpostables age 10 cycles from original unpostable cycle.

(5) The criteria for unpostables in Entity Category B3, B4, B5, and B6 are detailed in the following subsections:

• IRM 3.12.32.5.9.1, Exempt Organization - B3

• IRM 3.12.32.5.9.2, Employee Plan Master File (EPMF) - B4

• IRM 3.12.32.5.9.3, Entity Control, Form 1120-S, Form 1065 or Form 1041 - B5

• IRM 3.12.32.5.9.4, Exempt Organization E-Post Filings - B6

(1) PROCESSING AREA: All unpostable records in Category V8 are directly assigned to SP Unpostables and closed using specific instructions in IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category V8 is generally an individual closure.

(3) CATEGORY V8 CRITERIA:

1. TC 980 or 982

2. UPC 301 RC 1 and TC 98X

3. UPC 303 RC 1 and TC 98X

4. UPC 312 RC 2 and TC 98X

(4) AGING CRITERIA: Category V8 unpostables age 15 cycles from the original unpostable cycle.

(1) PROCESSING AREA: All unpostable records in category L7 are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category L7 is generally an individual closure.

(3) CATEGORY L7 CRITERIA (IMF/BMF):

1. UPC 138 RC 4 and TC is 848 and DOC-CD is 48

2. UPC 159 RC 0

3. UPC 171 RC 3

4. (UPC 196 RC 1) or (DOC-CD is 24, 34, 45, 48, 58 or 87)

5. UPC 309 RC 1

(4) AGING CRITERIA: Category L7 unpostables age 10 cycles from the original unpostable cycle.

(1) PROCESSING AREA: All unpostable records in Category C5 are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category C5 is generally an individual closure.

(3) CATEGORY C5 CRITERIA (IMF/BMF): A return (TC 150 with MFT-CD 02, 05, 30, 33 and 34) and the Interest Reduction Overpayment Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the interest penalty date plus 25 is prior to the current date.

(4) Form 4251, Return Charge-Out, is generated for every unpostable record in this category. Unpostables "8" is in the recipient field for C5 Form 4251, Return Charge-Out. Files will route these documents to unpostables for processing and these requests will require expedite processing.

(5) AGING CRITERIA: Category C5 unpostables age 5 cycles from the original unpostable cycle.

(1) PROCESSING AREA: All Adjustment closure batch records in category D3 are directly assigned to and closed by the Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category D3 is generally an individual closure.

(3) CATEGORY D3 CRITERIA (IMF/BMF/PMF):

1. TC is 470, 471 or 472

2. UPC 141 RC 0

3. UPC 171 RC 3 not TC 670

4. UPC 317 RC 4

5. UPC 322 RC 3

(4) AGING CRITERIA: Category D3 unpostables age 3 cycles from the original unpostable cycle.

(5) Criteria for unpostables in Batch Closure Category R1, V1, and V3 are found in the following subsections:

• IRM 3.12.32.5.13.1, Reject Batch Transactions - R1

• IRM 3.12.32.5.13.2, Batch Void with Document - V1

• IRM 3.12.32.5.13.3, Batch Void No Document - V3

(1) PROCESSING AREA: All unpostable records in category F1 are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution for name control files research.

(2) CLOSURE TYPE: Category F1 is generally an individual closure.

(3) CATEGORY F1 CRITERIA (IMF/BMF/PMF/EPMF):

1. UPC 152 and UPC 153

2. UPC 156 or UPC 176 and TC is not 460, and DOC-CD is not 14, 49, 63, 64, 77- 81

3. UPC 303 and DOC-CD is not 80 and Block Number of DLN is not 990-999

4. UPC 503

5. UPC 803

(4) AGING CRITERIA:

1. IMF/BMF/EPMF Category F1 unpostables age 5 cycles from the original unpostable cycle.

2. PMF Category F1 unpostables age 15 cycles from the original unpostable cycle.

(5) Criteria for Files unpostable Category F3 is found in IRM 3.12.32.5.14.1, Files Unpostables - F3.

(1) PROCESSING AREA: All unpostable records in category W5 are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category W5 is generally an individual closure.

(3) CATEGORY W5 CRITERIA (IMF/BMF): UPC 197 or UPC 347, not TC 460 and the DOC-CD is not 14, 49, 63, 64, 77- 81.

(4) AGING CRITERIA: Category W5 unpostables age 10 cycles from the original unpostable cycle.

(1) PROCESSING AREA: All other transactions with documents records in category L5 are directly assigned and worked by SP Unpostables using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category L5 is generally an individual closure.

(3) The following table contains category L5 criteria:

(4) AGING CRITERIA: Category L5 unpostables age 10 cycles from original unpostable cycle.

(5) Criteria for all other transactions without documents, Category L3 records are found in IRM 3.12.32.5.16.1, All Other Transactions, No Document - L3.

(1) PROCESSING AREA: Remittance (Integrated Submission and Remittance Processing (ISRP) and Lock Box) records from the prior years and/or repeat records in Category Y2 are directly assigned to and closed by the SP unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution and IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category Y2 cases are generally individual closures

(3) The following table lists the Category Criteria for Y2 unpostables:

(4) AGING CRITERIA: Category Y2 unpostables age 5 cycles from the original unpostable cycle.

(5) Criteria for remittance processing batch records in Category Y1 is found in IRM 3.12.32.5.17.1, Remittance Batch - Y1.

(1) PROCESSING AREA: All unpostable records in category W3 are directly assigned to and closed by the SP Unpostable function using IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolutions.

(2) TYPE CLOSURE: Category W3 unpostable cases are individual closures.

(3) CATEGORY W3 CRITERIA (BMF): UPC 305 and TC 150 or UPC 489.

(4) AGING CRITERIA: Category W3 unpostables age 10 cycles from the original unpostable cycle.

(5) Criteria for batch transactions with transcripts, Category W1 is found IRM 3.12.32.5.18.1, Records with Transcripts - W1.

(1) PROCESSING AREA: All unpostable records in category L1 are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category L1 is generally an individual closure.

(3) CATEGORY L1 CRITERIA (IMF/BMF): FLC begins with 47,48, 66, 98, 20, 21, 60 or 78.

(4) AGING CRITERIA: Category L1 unpostables age 15 cycles from the original unpostable cycle.

(5) Criteria for LB&I unpostables, Category H1, is found in IRM 3.12.32.5.19.1, Large Business and International - H1.

(1) PROCESSING AREA: All Category V7 cases are directly assigned to and closed by the SP Unpostable function using IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution or IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

(2) CLOSURE TYPE: Category V7 is systemically closed by GUF.

(3) Category V7 CRITERIA (IMF/BMF/EPMF):

1. TC 96X, MFT-CD is not 00 and Tax Period is not 000000

2. TC 96X and UPC 301 RC 1

3. TC 96X and UPC 313 RC 1

4. TC 960-962 and UPC 324 RC 1

(4) AGING CRITERIA: Category V7 unpostables age 10 cycles from original unpostable cycle.

(1) GUF command codes apply to all master file unpostables. Use GUF command codes to reassign, display, suspend, correct (close), research and review unpostable cases.

(2) GUF definers and definer modifiers identify which specific action is to be taken by each command code.

(3) GUF command codes display a status code and status date.

• The status code identifies the action taken of the unpostable case.

• The status date identifies the latest action taken on the unpostable case status.

(4) GUF command codes and status codes establish and maintain case control of all unpostable records on the Service Center Unpostable Master File (SCUPMF).

(5) The following table lists the available GUF command codes and the definition of each:

(6) Weekly and daily case assignment lists result from a valid CC UPASG input.

(7) CC UPBAT used correctly will MASS (batch) close all cases within a range of Unpostable Cycle Sequence Numbers (first and last). The unpostables cannot be assigned to an individual employee number. CC UPBAT unpostable resolution code actions do not directly update the record. The status code will be updated to "C" (closed) during End of Day (EOD) processing.

(8) When CC UPDIS is input, the response screen display shown will be CC UPRES.

(9) CC UPDIS must be used prior to CC UPRES.

(10) CC UPRES will display the unpostable information and is used for the resolution of the case:

1. Unpostable cases are closed on CC UPRES with definers "A,""D,""0,""1,""2,""5,""6" and "8."

2. CC UPRES will indicate if other cases are on CC UPTIN with the same TIN as the unpostable case.

3. CC UPRES can be used to correct an erroneous prior case closure if the case is still on the Service Center Unpostable Master File (SCUPMF) and the same employee is inputting the action.

(11) CC UPCAS is used to:

1. Add History/Remarks to the UPTIN record including information to help close an unpostable condition. The GUF system will not accept previously input remarks on URC D, 1, 2, or 8 closures. Enter a slash (/) at the end of the remarks field if previous remarks are still valid with unpostable closing.

2. Request a return or unpostable document.

   Note: GUF displays error messages when requesting a first, second, or third request (e.g., second request previously requested) if the same request was made previously. There are other error codes displayed that are self-explanatory.

3. Request the Microfilm Replacement System (MRS) transcript of the unpostable record.

4. Place or update the case to Suspense (S) status.

(12) CC UPREV is used to re-open a corrected (closed) case before it is removed from the Service Center Unpostable Master File (SCUPMF).

1. CC UPREV is used by Quality Review to examine the accuracy and completeness of corrected (closed) unpostable records. It is also used by supervisors or designated employees for On-the-Job-Training (OJT), and to correct processing errors identified while the case is still on the SCUPMF.

2. CC UPREV applies only to the review of CC UPRES (definers "A,""D,""0,""1,""2,""5,""6," and "8") closures and CC UPBAT cases in closed status.

3. CC UPREV with definer "E" and modifier blank is used by the input area to delete an erroneous CC UPBAT or CC UPRES case closure still on the SCUPMF. The case will revert from "C" to "A" status.

(13) CC UPTIN is used to display all open and up to three months of closed unpostable cases for a specific TIN.

1. Each case requested sorts in ascending order by TIN, MFT, tax period, and transaction code.

2. This command code updates daily.

(1) A Command Code definer is used as a modifier of the related command code.

(2) A Command Code definer-modifier is used to further modify the related command code and command code definer.

(3) These definers and definer-modifiers identifies which specific action is to be taken by each command code.

(4) The definers for CC UPRES are the Unpostable Resolution Codes (URC) which indicate what corrective action was taken for case closure.

1. Definer modifier "B" is used to bypass the National Account Profile (NAP).

2. Use the definer modifier only when an entity change transaction is being input (EP) or already pending (PN), and the transaction will post to the Master File before the closed unpostable.

(5) The definer and definer modifiers for CC UPCAS are used as follows:

1. To place a case in suspense status.

2. To initiate a document or return request (CC ESTABD). The fourth request will automatically close the case using URC "8."

3. To update the history information.

(6) The definer modifiers for CC UPBAT, CC UPASG and CC UPDIS must always be blank.

(1) The use of CC UPDIS, CC UPASG, CC UPBAT, CC UPCAS, CC UPRES and CC UPREV and the related command code definers and modifiers will set, display, and/or update the STATUS CODE or STATUS DATE of an unpostable record.

(2) The status code and date will appear on line two of the CC UPCAS screen display following the literal "ST."

(3) The following is a list of status codes and their definitions:

(4) The status code and the last updated date will appear on line two of the CC UPCAS screen display following the literal "ST".

(5) The command codes, definers, and modifiers that result in status code changes are as follows (these status code changes and updates are based on a valid command code request):

(1) GUF auto-closes the following unpostable conditions with URC "0" :

• UPC 126 RC 1

• UPC 329 RC 4

• UPC 490 RC 4

(1) GUF auto-closes the following unpostable conditions with URC "D" (Void-No Further Action):

(2) GUF auto-closes TC 970 AC 001 with ISSC "L" using URC" D".

(1) GUF auto-closes the following unpostable conditions with URC "1" (Auto Re-input):

1. UPC 138 RC 2, TC is 740 or 841

2. UPC 197 RC 6 or 7 and not MFT-CD is 29 or UPC 197 RC 8

3. UPC 316 RC 1, TC is 840 and DOC-CD is 45 or UPC 316 RC 1, TC is 841

4. UPC 316 RC 2, TC is 740 or 841

5. UPC 494 RC 1, TC is 370 MFT-CD is 01 and DOC-CD is 41 or 51

(1) GUF auto-closes the following unpostable conditions with URC "2" and generally voids to the originator/preparer:

URC "2" AUTO-VOID TO ORIGINATOR/PREPARER
UPC 132
UPC 133 RC 1
UPC 134 RC 2, 3, 5
UPC 135
UPC 139 RC 0 or 1
UPC 143 RC 0
(UPC 151 RC 0) and (DOC-CD is 77, and not TC 460) or (UPC 151 and TC is 96X) or (UPC 151 RC 0, DOC-CD is 04, 14, 49, 63, 78, 79, 80, 81)
UPC 152 and TC is 96X
UPC 154 and TC is 29X or 47X
UPC 155 RC 0 TC 29X or 30X or UPC 155 RC 1
UPC 158 RC 0 or 1 and TC is 29X or 30X
UPC 159 RC 0
UPC 160 RC 0 or (UPC 160 RC 1 and TC is 29X)
UPC 161 and TC is 96X
UPC 162 and TC is 971
UPC 163 RC 0
UPC 164 RC 5, and TC is 29X or 30X
(UPC 165 RC 0, 1, 2) or (UPC 165 RC 3, TC is 290, MFT-CD is 55, DOC-CD is 54 and Tax Class is 2)
UPC 167 RC 0, 1, 3, or 4, and TC is 29X or 30X
(UPC 168 RC, 2, 6, 7, and 9) or (UPC 168, TC is 96X) or (UPC 168 RC 0, TC 971 or 972)
UPC 169 RC 0, 2, 4, 6, 7, 8
(UPC 173 RC 2-3) or (UPC 173 RC 5 and MFT-CD is not 29) or (UPC 173 RC 7 and TC is 29X or 30X)
UPC 174
UPC 178 RC 1 or 2
UPC 179 RC 0
UPC 181
(UPC 182 RC 0, and TC is 542) or (UPC 182 RC 0, TC is 971 or 972 and 971-CD is 804)
UPC 185 RC 1
(UPC 186 RC 2) or (UPC 186 and TC is 96X)
UPC 187
UPC 188 RC 0 and TC is 29X, and MFT-CD is not 55
(UPC 189 RC 0, 1, 2, 3 and TC is 29X/30X) or (UPC 189 RC 5, 6)
UPC 192 RC 0, 1, or 3
(UPC 193 RC 0 and TC 29X, 300, 304, 308) or (UPC 193 RC 2 and TC 291 or 301) or (UPC 193 RC 3 and TC is 290)
(UPC 290 RC 1, TC 520 or UPC 290 RC 7) or (UPC 290 RC 8 and not TC 42X) or (UPC 290 RC 4, TC is 971/972 and 971-CD is 111)
(UPC 291 RC 2-3 and TC 29X/30X) or (UPC 291 RC 4, 5, 7, 8, or 9)
(UPC 292 RC 0, TC is 29X/30X) or (UPC 292 RC 2 but not TC 150) or (UPC 292 RC 4 but not TC 150 or 430) or (UPC 292 RC 6) or (UPC 292 RC 7 and DOC-CD is 34)
UPC 293 RC 0, 7, or 9
UPC 293 RC 8 but not TC 150 or 430
UPC 298 RC 0
UPC 302 RC 1
(UPC 304 RC 8 and the MFT-CD is 40) or (UPC 304 and TC is 29X, 30X or 474)
(UPC 306 TC is 29X or 470) or (UPC 306 RC 8)
UPC 307 RC 1 and (TC is 474 or DOC-CD is 14, 49 or (DOC-CD 77 TC is not 460))
UPC 308 RC 5 and TC is 590 or 591
UPC 309 RC 1
(UPC 311 RC 3 but not TC 400) or (UPC 311 RC 4 and TC is 971) or (UPC 311 RC 5 and TC is 370)
UPC 312 RC 2, 3, or 4
(UPC 313 RC 1, TC is 971 or 972) or (UPC 313 RC 4, 6, 7 or 9)
(UPC 314 RC 1 MFT-CD is 34, 36, 37, 44, 46, 49 or 67) or (UPC 314 RC 7 and MFT-CD is 13, TC 290)
(UPC 315 RC 2, 3, 4 or 7, TC is 290 and MFT-CD is 13) or (UPC 315 RC 8, TC is 290, DOC-CD is 54, MFT-CD is 13 and Tax Class is 3) or (UPC 315 RC 9)
(UPC 316 RC 1-7 and DOC-CD is 54) or (UPC 316 RC 9)
UPC 317 RC 3, 4, 5 or 6
UPC 320
UPC 321 RC 2 and TC 29X or 30X
UPC 323 RC 1 or 4
UPC 324 RC 1
UPC 326 RC 1 or 2 and TC is 29X or 30X
((UPC 327 RC 1 and TC is 30X or DOC-CD is 54 or 77 or MFT-CD is 40)) or (UPC 327 RC 2 and TC is 29X and DOC-CD is 54)
((UPC 328 RC 7) and ((TC is 290 and DOC-CD is 54) or (TC is 300 and DOC-CD is 47)))
UPC 329 RC 3
(UPC 330 RC 1, 4-7) or (UPC 330 RC 3, TC is 290, DOC-CD is 54, MFT-CD is 12 and Tax Class 1)
UPC 334 RC 2, 3, 4, or 6
UPC 335 and TC 30X
(UPC 336 RC 1 or 2 and TC is 29X or 30X) or (UPC 336 RC 5 and TC is 971, 290, 291, 300 or 301)
UPC 337 TC is 30X
UPC 339 RC 1 and TC is not 090
(UPC 341 RC 1) or (UPC 341 RC 2 and TC is 474 or 96X)
(UPC 342 RC 1 or 2 and TC is 29X or 30X) or (UPC 342 RC 3-8)
UPC 343 RC 1
UPC 344
(UPC 345 RC 1, 3) or (UPC 345 RC 4 or 5 TC is 925, DOC-CD is 77 and ((MFT-CD is 02 and Tax Class is 3) or (MFT-CD is 05 or 06 and Tax Class is 2))
UPC 346 RC 1 or 2
UPC 348
UPC 349
UPC 351
UPC 354 RC 1, 2, 3, 5, 8 or 9
UPC 354 RC 6 and TC is 971 and MFT-CD is not 02, 08 or 34
UPC 356
UPC 357
UPC 359 RC 1-6
UPC 361
UPC 366 RC 1 and TC is not 157, 460 or 620
UPC 367
UPC 368 RC 1
UPC 369
UPC 370
UPC 371
UPC 379
UPC 382
UPC 384 RC 2, DOC-CD is 34
UPC 390 RC 2-8
UPC 391 RC 5-9
UPC 395 RC 5
UPC 398 RC 2
UPC 429 RC 1
UPC 438 RC 1-3
UPC 490 RC 3 or RC 5
(UPC 491 RC 3 or 8) or (UPC 491 RC 4 and TC is 29X or 30X) or (UPC 491 RC 7 and DOC-CD is 54)
UPC 492 RC 1, 5 or 6
UPC 493 RC 2, 4, 6, 7, 8, or 9
(UPC 494 RC 0-9) or (UPC 494 RC 1 TC is 29X or 30X and DOC-CD is 47 or 54)
UPC 495 RC 3-9
UPC 496 RC 1, 2, 6, 7, 8 or 9
UPC 497 RC 2, 7, or 9
UPC 498 RC 4, 5, or 8
UPC 806
UPC 810 and not TC is 150 or 460
UPC 811 and not TC is 150 or 460
UPC 812 and not TC is 150 or 460
UPC 820
UPC 823 and TC is 125 or 96X
UPC 836, UPC 838, UPC 840, UPC 843 or UPC 852
UPC 853 and TC is 011, 96X or 47X

(2) The following unpostable conditions will automatically void with URC "2" with specific remarks to originator:

(3) The following unpostable code conditions will automatically void with URC "2" to specific areas:

UPC and Condition	Null Code and Receiving Area
UPC 135 UPC 160 RC 2 UPC 170 UPC 173 RC 0 UPC 175 RC 0, TC 820 and BS 050-059 UPC 180 RC 2, TC 29X and BS 200-299 UPC 198 RC 0 UPC 317 RC 4 UPC 328 RC 4 and TC 290	"02" - Accounts Management (AM)
UPC 151 RC 0 UPC 152 RC 0 UPC 159 RC 0 and TC 120	"07" - Privacy, Government Liaison and Disclosure (PGLD)
UPC 159 RC 0 and TC 140, 141,142 UPC 168 RC 3 or RC 8 UPC 194 RC 2 UPC 320 and Service Center (SC) Code of IDRS employee number is spaces or zeroes. UPC 322 RC 3 UPC 337 and TC 29X	"03" - Collection/SC
UPC 133 RC 0 UPC 160 RC 3-9 UPC 173 RC 6 UPC 179 RC 1 UPC 192 RC 2 TC 42X and Category Code is not A1 and MFT-CD is not 34, 36, 37, 44, 49 or 67	"05" - Examination/SC
UPC 315 RC 2-4	"06" - AM Information Returns Processing (IRP)
UPC 183 RC 4	"17" - Criminal Investigation (CI)
UPC 197 RC 1-3	"41" - Accounting
UPC 307 RC 1 and TC 96X and MFT-CD and Tax Period are not 0 UPC 324 RC 2 and TC 960-962 UPC 490 RC 3 and TC 960 TC 96X, MFT and Tax Period are not 0 and UPC 182 RC 0, UPC 195 RC 0 or 1, UPC 341 RC 2 or UPC 345 RC 1 or 3 (TC 96X and (UPC 301 RC 1) or (UPC 313 RC 1))	"14" - AM Power of Attorney (POA), Centralized Authorization (CAF), Reporting Agents File (RAF)
UPC 320 and SC-CD (Service Center code) of the IDRS employee number is an Area Office (AO) code and IDRS employee number is significant	"19"- Collection/AO
UPC 169 RC 5 UPC 326 RC 4 UPC 343 RC 2-5 UPC 358 RC 1 UPC 365 RC 1 UPC 373 RC 1-2 UPC 496 RC 5	"25" - Entity

(4) In addition to the above criteria, certain cases are routed by GUF to other areas (in lieu of the preparer) based on the transaction code, document code or nullify area:

1. All Category V1 cases with Doc Code 63 or with Doc Code 14, 49 or 77 and the MFT-CD not equal to 33, 34, 44, 67 or 74 will be routed to Nullify Area Code "25" (Entity)

(1) If a transaction unposts as UPC 151 or UPC 303 and the first two positions of the Name Control are alpha characters and the last two positions are spaces, GUF auto-closes the unpostable with URC "6" to correct the placement of the two alpha characters in the name control as the check digits.

(2) There are two ways to identify these URC 6 auto-closures:

1. Payments processed through the Integrated Submission and Remittance Processing (ISRP) or Remittance Processing System (RPS).

2. Check digits entered in the wrong positions; first two digits of the name control followed by two blanks.

(1) The following unpostable conditions are auto-closed by the GUF system with URC "8" and systemically routed to the Rejects function with Nullify Area Code "01":

URC "8" AUTO-CLOSED
UPC 127 RC 0
UPC 136 RC 1
UPC 145 RC 0, TC 150
UPC 148 RC 0, 6, or 7
UPC 148 RC 1, 2 or 3 and TC is 150
UPC 148 RC 9, TC is 150, MFT-CD is 30 and Tax Class 2
UPC 149 RC 9
UPC (164 RC 1) or (UPC 164 RC 5 and TC 150)
UPC 164 RC 6 or RC 8
UPC 167 RC 2 and Primary Trans Pre-Journalized (PJ) amount is not equal to zero
UPC 189 RC 7 or 9
UPC 195 RC 1 or 2
UPC 290 RC 1, TC 150
UPC 290 RC 4, TC 150
UPC 290 RC 6
UPC 291 RC 1
UPC 291 RC 2 and TC 370
UPC 291 RC 9 and TC 150
UPC 292 RC 1 or 5
UPC 292 RC 0, 2 or 3 and TC 150
UPC 292 RC 4 and TC is 150 or 430
UPC 293 RC 2 or 3
UPC 293 RC 8 and TC is 150 or 430
UPC 294 RC 1
UPC 299 RC 0, 1, 2, 3, 6 or 8
UPC 301 RC 4 TC 150, MFT 52
UPC 307 RC 2, TC is not 6XX or UPC 307 RC 9
(UPC 311 RC 2 and TC 370 or 971 and DOC-CD is 51) or (UPC 311 RC 3 and TC 971 and Doc Code 51)
UPC 318 RC 1
UPC 319 RC 1
UPC 331 RC 1, 3, 4, or 5
UPC 332 RC 1 and the File Location Code (FLC) is not 98
UPC 346 RC 1 and DOC-CD is 51
UPC 397 RC 1 or 2
UPC 490 RC 0 and Doc Code 51
UPC 491 RC 2 or 9
UPC 492 RC 2
UPC 492 RC 4 but not DOC-CD 34
UPC 495 RC 1 or 2
UPC 495 RC 3 and TC 150
UPC 496 RC 1 and TC 150
UPC 496 RC 2 and TC 150
UPC 496 RC 3 and TC 150 or TC 6XX
UPC 496 RC 4
UPC 497 RC 1 or 5
UPC 498 RC 4 and TC 150
UPC 498 RC 6 and TC 011
UPC 499 RC 2, 5, or 9
UPC 878

(2) The following conditions are also auto-closed with URC 8:

1. UPC 308 RC 6, auto-closed to AM Adjustments with nullify area code "02."

2. UPC 141 RC 0, auto-closed to AM Remote Toll Free with nullify area code "50."

3. UPC 325 RC 3 or UPC 385 RC 1, auto-closed to Rejects to forward to the originator.

4. (UPC 334 RC 7, DOC-CD 51 and TC 290/300 and Tax Class 2) or (UPC 334 RC 7 and DOC-CD is 51/52 and TC 370 and Tax Class 2), are auto-closed to Rejects with remarks to "Cancel DLN Fed Acct."

5. UPC 304 and not DOC-CD 97/34 and not TC 29X/30X/59X/474, auto-closed to Accounting with nullify area code "41."

(1) Purged unpostables are items returned to Enterprise Computing Center-Martinsburg (ECC-MTB) without correction, normally as part of end-of-year processing.

(2) After reformatting 2023 purged unpostables to the 2024 format, ECC-MTB will send the transactions back to GUF so they can be associated with the database information. Reformatted unpostables are identified on the corresponding Master File Unpostable Inventory reports as follows:

1. IMF: UPC 296

2. BMF: UPC 398

3. EPMF: UPC 890

(3) Do not suspend unresolved end of year unpostables.

(4) The GUF 11-41 report contains data for returned purged unpostable records that do not match the GUF database. For more information on the GUF 11-41, see IRM 3.12.32.20.4, GUF 11-41, No Match Purge List. This report is produced for all Master Files.

(1) Unpostables closed with URC 1 or D are routed to the following receiving areas based on the Nullify Area Code used:

(1) Unpostables can be closed manually or systemically with URC 2. URC 2 voids (deletes or nullifies) the transaction and usually opens an Integrated Data Retrieval System (IDRS) control base to the originator of the transaction. Closing an unpostable with URC 2 is the process for routing the transaction back to the originator or other designated area.

(2) The employee number displayed on a closed UPTIN record is either the originator of the transaction, or the IDRS control number GUF assigned to the record based on the nullify area code used when the case was closed. This number is used to open a control base on IDRS.

(3) When a control base cannot be established, the GUF systemically closes with nullify area code "11" or "13."

(4) The following chart contains the functional areas and associated nullify area codes for URC "2" closures. If the range is not found in the chart, see IRM 3.12.32.14.2 (5), Nullify Area Codes for URC 2 for more information.

1. Use the first five digits of the IDRS employee number to identify the correct nullify area code necessary to assign a control base.

2. The first two digits of the IDRS number is known as the Office Identifier (OI). Office Identifiers listed as "01-10," is valid for all campuses.

3. The third, fourth and fifth digits of the IDRS number is known as the unit range assignment.

4. The sixth through tenth digits of the IDRS number are used as the identifier of the individual assigned to that unit.

5. If the range assignment overlaps within other range assignments, use the specific range assignment. Sometimes, the originating employee’s number is not identifiable to the GUF system. These cases will be assigned to a default unit number based on the range assignment associated with the 3rd, 4th, and 5th digits of the originator’s IDRS profile number.

   Example: The IDRS employee number on the open UPTIN is XX232XXXXX. Nullify area "25" unit range assignment is 200-249 for Entity. The chart contains another unit range assignment reflecting range 306-324 for POA/CAF/RAF with nullify area code "14." To ensure the proper control base is open to the correct receiving area, use the unit range assignment closest to the originator’s office identifier and unit range assignment. For this example, nullify area code "14" is correct.

6. If the smaller unit range assignments overlap, use the IDRS Unit and Unit Security Representative (USR) Database (IUUD) to locate the correct Business Division/function or Receiving Area https://iors.web.irs.gov/HomeIUUD.aspx.

   Example: Unpostables closed with Nullify Area Code "10" and IDRS unit range assignment 270-279 are routed to the Unpostable function. The ERS/Rejects unit range assignment is 250-279 with nullify area "49." Unpostables closed with Nullify Area Code 09 and IDRS unit range assignment 250-269 will be routed to the Notice Review function. Using the incorrect unit range assignment will open an invalid control base to the Default unit number of the wrong function. Use the IUUD application to determine the active Business Organization and Office description to help identify the correct nullify area code to use.

(5) Some IDRS employee numbers are currently not contained in the Nullify Area Code table. If an input IDRS number does not fit within any office identifier and unit range assignment combinations in the table, then check if it meets the criteria for nullify area code 51 below:

• Nullify Area Code 51 - Office Identifier (01-10), Range Assignment (550-899).

(6) If the IDRS employee number does not fit into an office identifier/range assignment combination in the table or nullify area code 51, notify management to elevate to P&A and submit a SERP Feedback to the appropriate Unpostable analyst for assistance. Do not use URC D, unless the specific UPC code instructs this resolution. Instead, put the case in suspense until the HQ analyst contacts the originator and determines a resolution. Do not close the case until instructed to do so.

(1) The following table lists the receiving area and nullify area codes that can be used when closing a case with URC 8:

(1) Certain systemically generated transactions are posted to IDRS through End of Day (EOD) 10 processing. A control base is not established for the unpostables generated by the systems identified in the table below due to a problem with the employee number. GUF processing automatically assigns the nullify area code to these transactions. Tax examiners do not input these codes. The table below identifies the computer generated unpostable by the systemic IDRS employee number.

(1) Command Code (CC) CC UPASG creates an "individual" or "batch" case reassignment of unpostable records.

(2) Input Display - CC UPASG (Individual): See Figure 3.12.32-1.

1. Line 1 (Item 1) - The Command Code definer "R" for individual case reassignment.

2. Line 1 (Item 2) - The 6-digit cycle of the case(s) being reassigned.

3. Line 1 (Item 3) - The 10-digit employee or unit number to whom the case is being assigned.

4. Line 1 (Item 4) - Functional Area Code of employee/unit to whom case is assigned.

Example:
AP = APPEALS
AT = AMTAP
EN = ENTITY
CI = CRIMINAL INVESTIGATION
EO = EXEMPT ORGANIZATION
EP = EPMF ENTITY UNPOSTABLES
EX = EXAMINATION
LB = LB&I
ST = STATUTES
UP = UNPOSTABLES

5. Line 2 (Item 5) - Last six digits of the case cycle sequence number when cases have a common cycle. Delete leading zeros.

6. Line 2 (Item 6) - All twelve digits of the case cycle sequence number when the cases are from different cycles.

(3) Input Display- CC UPASG screen - (Batch): See Figure 3.12.32-2.

1. Line 1 (Item 1): The Command Code definer "B" for batch case reassignment.

   Note: There is no break in the sequence of case numbers assigned.

2. Line 1(Item 2): The 6-digit cycle of the case(s) being reassigned.

3. Line 1(Item 3): The 10-digit employee or unit number to whom the case is being assigned.

4. Line 1(Item 4): Functional Area Code of employee/unit to whom case is assigned.

   Example: EN = ENTITY
   AP = APPEALS
   AT = RICS/RIVO (AMTAP on reports)
   CI = INVESTIGATION
   EO = EXEMPT ORGANIZATION
   EP = EPMF ENTITY ORGANIZATION
   EX = EXAM
   LB = LB&I
   ST = STATUTES
   UP = UNPOSTABLES
   

5. Line 2 (Item 5) - Last six digits of the first case cycle sequence number - Last six digits of the last case cycle sequence number.

6. Lines 3-24 - Additional cases input the same as Line 2.

(4) Enter the sequence number for each individual unpostable case in the following format:

1. Format 1: When several cases all have the same "UP SEQ CYCLE", input the code on line 1 as the common "UP SEQ CYCLE". Then input the last 6-digits of the sequence number on lines 2 through 23 without entering the leading zeros. Input the common "UP SEQ CYCLE" in year and cycle format (YYYYCC).

2. Format 2: When the "UP SEQ CYCLE" of one individual case is different from the common "UP SEQ CYCLE", enter the complete 10-digit sequence number for each case.

Note: Enter one individual sequence number per line. Do not use commas and blanks to separate one case from another.

(5) With CC UPASG, include both the common "UP SEQ CYCLE" and the complete 10-digit sequence numbers on the same screen input. Both types are valid for case reassignments of different cases during the same command code request.

(6) The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format, enter the sequence numbers in pairs, separated by a dash. Enter only one pair of sequence numbers per line. Do not use commas and blanks to separate one case from another. Do not split a pair of numbers between two lines.

1. Format 1: When several batches have the same "UP SEQ CYCLE", input it on line 1 as the common "UP SEQ CYCLE". Then input the last 6-digits of the first sequence number, and the last sequence number may be input on lines 2 through 23 without entering the leading zeros. Enter the pairs on separate lines (e.g., 96-183 entered on line 2, 190-320 entered on line 3, 350-359 entered on line 4, etc.).

2. Format 2: When the "UP SEQ CYCLE" of one batch is different from the common "UP SEQ CYCLE", enter the complete 10-digit sequence number for the first case and the last case of each batch. The pairs must be entered on separate lines (e.g., XXXX28000197-XXXX28000583 entered on line 2 and XXXX29000001-XXXX29000953 entered on line 3, etc.).

3. With CC UPASG, include both the common "UP SEQ CYCLE" and the complete 10-digit sequence numbers together on the same screen input; both types are valid for case reassignment of different cases during the same command code request.

Note: Only one Functional Area Code can be used at a time. If cases require reassignment to Exam and Entity, input CC UPASG twice. The input of the Functional Area Code is important since it will decrease and increase the inventory of the respective functions.

(7) CC UPASG with definer "R" (modifier "blank"), immediately reassigns the case allowing correction activity the same day. Definer "B" (modifier "blank") reassigns the case overnight.

(8) CC UPASG reassigns a maximum of 1,000 unpostable cases per line.

(9) The status does not change when a case reassigns within the same function.

(10) The status code and date updates when a case is reassigned to another function.

(11) On all reassignments, the data in the "Remarks" section remain.

(12) Output Display: The terminal output display for CC UPASG (INDIVIDUAL and BATCH input) is a blank screen with line 24 reflecting the terminal response if all input information was valid. If the information was not validated, it will display at the top of the screen with an asterisk (*) and an alpha character indicating why it did not validate.

(13) Valid CC UPASG Request: The output terminal responses are "Single Case Reassigned," or "nn,nnn Batch Cases Reassigned."

(14) Error Messages for Invalid CC UPASG Requests:

1. "REQUEST DENIED/INCORRECT DEFINER": Indicates the command code definer is other than "B" or "R."

2. "EMPLOYEE NUM IS NOT NUMERIC or EMPLOYEE NUM HAS INVALID SC CODE": Indicates the NEW employee number is non-numeric, and/or the first 2-digits are not a valid Campus or Area Office Code (e.g., 07–ATSC, 08–ANSC, 09–KCSC, 02–CSC, 06–AUSC, 01–BSC, 05–PSC, 04–OSC, 03–MSC and 10–FSC).

3. "INVALID CYCLE NUMBER": Indicates the common unpostable sequence number cycle is invalid because the year of the common cycle is not in the range of "84" to the current year (year must be 84 or subsequent), and/or the week of the common cycle is not in the 1 to 53 range.

4. "FUNCTIONAL AREA CODE REQUIRED": Indicates an attempt to reassign without identifying the functional area of occurrence.

5. "INVALID FUNCTIONAL AREA CODE": Indicates the functional area code used was other than AP, AT, UP, EN, EO, EP, LB, ST, EX or CI.

6. "UP-SEQ-NUMBERS MISSING": Indicates the common unpostable sequence cycle to be missing and the first and last sequence numbers as blank.

7. "INVALID SCREEN FORMAT FOR SEQ NUMBERS": Indicates an invalid screen format when definer code "R" is used.

(1) Use Command Code (CC) CC UPBAT to batch (MASS) close unpostable records containing a Campus or Unit employee number with the same resolution.

(2) Input Display for CC UPBAT: See Figure 3.12.32-3.

1. Line 1 - Command Code Definer. For valid unpostable command code definers see IRM 3.12.32.9, Command Code Definers and Definer Modifiers.

2. Line 1 - The 6-digit cycle of batch being closed.

3. Line 1 - Nullify Area Code. For Nullify Area Codes and their receiving areas see IRM 3.12.32.14, Nullify Area Codes.

4. Line 2 - Last 6-digits of the first case cycle sequence number and the last 6-digits of the last case cycle sequence number, when cases have a common cycle.

5. Lines 3-22 - Additional cases input the same as Line 2.

(3) The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format, enter the sequence numbers in pairs separated by a dash and enter only one pair of sequence numbers per line.

1. Format 1: When all the cases have the same UP SEQ CYCLE, it should be input on line 1 as the COMMON UP SEQ CYCLE. Then enter the last 6-digits of the first sequence number and the last sequence number on lines 2 through 22 without entering the leading zeros (e.g., line 2 = 1002-2010; line 3 = 2013-2089; line 4 = 2093-2214; etc.).

2. Format 2: When the UP SEQ CYCLE of one batch is different from the UP SEQ CYCLE of another batch, leave the COMMON UP SEQ CYCLE on line 1 blank. Enter the complete 12-digit sequence number for the first case and enter the last case of each batch (e.g., line 2 = XXXX39000883-XXXX39001234; line 3 = XXXX41000387-XXXX41000398).

3. The CC UPBAT unpostable sequence numbers (UP SEQ NUMBER-FIRST and UP SEQ NUMBER-LAST) are always in pairs for both closure requests. There is only one pair per screen line, with a maximum of twenty (20) screen lines input.

4. The common "UP SEQ CYCLE" and complete 12-digit sequence number formats are not valid on the same command code request when using CC UPBAT. CC UPBAT closes 1,000 cases per line.

(4) Command code definers "T" and "W" provide the capability to delete erroneously batch closed unpostables.

1. Definer "T" matches beginning to ending sequence numbers against those batch closure records generated on the SAME day. If a match is found, do not attempt closure action.

2. Definer "W" matches beginning to ending sequence number to allow tax examiners to place batches of unpostable cases back into assigned status if the case(s) were previously batch closed in error.

   Example: Examples of Definer "T" and "W": A Tax Examiner (TE) input Definer "T" and entered sequence numbers 001-025. Then added sequence 015-025 in error. The TE used CC UPBAT definer "T" to correct sequence numbers 001-025 and re-enter sequence numbers 001-014. With Definer "W" the cases were placed into "A" status.

(5) Output Display: The terminal output screen format for CC UPBAT is the same as the input screen display format, except line 24 reflects the terminal response for the validity of the input request.

(6) Valid CC UPBAT Request Response : Valid output terminal response for a CC UPBAT request is BATCH RECORD GENERATED. This valid response indicates that all input batch (MASS) closure requests for CC UPBAT that processed are without any input error conditions. Batch resolution records generate for all the records identified by each input UP SEQ NUMBER-FIRST through LAST.

(7) Error Messages for Invalid CC UPBAT requests:

1. "NULLIFY AREA CODE INVALID/MISSING": Indicates that a nullified area code used for a specific unpostable resolution code (URC) is invalid or that a nullified area code (NAC) is missing.

2. "PLEASE CORRECT INVALID DATA": Indicates that a validity or consistency error exists for the input request.

3. REMARKS DATA REQUIRED WITH URC D, 1, 2, "8" : Indicates remarks missing if the unpostable attempts to close with URC "D," "1," "2," or "8."

(8) For Definer Code "0," the Remarks (line 8 of the screen positions 1-20) automatically generate in this field for CC UPBAT. The remarks include "BATCH CLOSURE" followed by the employee IDRS number of the employee inputting CC UPBAT.

(1) Command Code (CC) CC UPREV validates requests for quality review action. The prior command code must be CC UPDIS (CC UPRES retrieved) to display the unpostable record. Use CC UPREV to review or delete CC UPRES and CC UPBAT closure actions.

(2) See Figure 3.12.32-4 for the CC UPREV screen format.

(3) Include the following information on line 1 of CC UPREV to review CC UPRES and CC UPBAT closure actions:

1. Definer - for valid unpostable command code definers see IRM 3.12.32.9, Command Code Definers and Definer Modifiers

2. Common modifier code - Always blank

3. UP sequence number - Generated by CC UPDIS

4. Error indicator - Generated

(4) Include the following information on line 1 of CC UPREV to delete CC UPRES and CC UPBAT closure actions.

1. Definer

2. Common modifier code - Always blank

3. UP employee number QR hold - Input only with Definer Z

4. Error indicator - Generated

(5) CC UPREV is valid for all Master Files. Use CC UPRES to close unpostable case closures. Use CC UPREV for quality review or to delete incorrect actions.

(6) OUTPUT DISPLAY: The terminal output display for CC UPREV is the same as the input screen display format, except line 24 reflects the terminal response for the validity of the input request.

(7) VALID CC UPREV REQUEST: Output terminal response "UPREV EXECUTED" indicates successful input of the command code.

(8) Error messages for invalid CC UPREV requests:

1. REQUEST DENIED/INCORRECT DEFINER - Indicates the command code definer is other than blank, "E,""H,""Y," or "Z."

2. INVALID EMPLOYEE NUMBER - Indicates the employee number is not numeric or first 2-digits are invalid.

3. REVIEWER CANNOT REVIEW OWN CASE - Indicates reviewer is attempting to place hold on a unpostable case assigned to them.

4. PRIOR COMMAND IS NOT UPDIS - Indicates employee is entering CC UPREV with a blank, "E," "H," "Y" or "Z" definer without first entering UPDIS to display unpostable case.

5. STATUS INVALID FOR QR ACCEPT - Indicates definer is blank and status code is not "C" or "H."

6. STATUS INVALID FOR QR ERROR - Indicates definer is "E" and status code is not "C,""H,""Q," or "S."

7. STATUS INVALID FOR QR HOLD - Indicates definer is "H" and status code is not "C,""Q," or "S."

(1) The following table identifies where the Form 4251, Return Charge-Out, is routed to based off on the Category of the unpostable case.

(2) The Form 4251 generates for IMF, BMF, PMF, and EPMF unpostable records weekly, for each unpostable cycle, and sorts in Master File, Recipient Code and DLN sequence (DLN within the master file and recipient code sort) and for the 2nd, 3rd, or 4th requests generated daily.

1. The Form 4251 routed to the Unpostable, Entity Unpostable, Criminal Investigation, Examination and Statute functions is received in DLN sequence within the master file recipient code sort, except for requests filled after the initial document pull (i.e., Form 4251 routed to the Federal Records Center - FRC).

2. UPC 191 sorts to the front of all other unpostables in Category E1.

(3) The following conditions do not generate a Form 4251:

1. Categories L3, P1, V3, V5, V7, V8, W1, and W5

2. Category Y1 for UPC 140/399 cases with matching With - Remittance (ISRP/RPS) transaction code (TC) 150 and With - Remittance (ISRP/RPS) TC 610

3. TC 42X and Doc Code is 77

4. TC 740 or 841 Doc Code is 45

5. UPC 152 or 159 and TC is 120, 140, 141, 142, and Doc Code is 14, 49, 63, 77, 78, 79, 80 or 81 and category is not F1 or F3

6. Magnetic Tape PMF records

7. UPC 324

8. TC 290 and the Blocking Series (BS) is 590 thru 599 and the MFT is 13 or 55

9. Check Digit Correction

10. AIMS Closure

11. Category B1, Entity Control With - Remittance (ISRP/RPS) TC 610 unpostables