3.12.279. BMF/CAWR/PMF Unpostable Resolution

(1) Some transactions, payments and returns are unable to post to the master file due to the programming of specific conditions. Research and perfection/correction of unpostable conditions are necessary to allow the transactions to post appropriately. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, provides procedures for maintaining the integrity of the Business Master File (BMF), Combined Annual Wage Reporting (CAWR) and Payer Master File (PMF) Unpostables by resolving unpostable transactions/conditions that are not compatible with existing master file data or normal Submission Processing Campus operating procedures.

(1) Authority for these procedures is found in the following enactments and sections of the Internal Revenue Code (IRC) and their corresponding Treasury Regulations:

• IRC 6201(a)

• IRS Restructuring and Reform Act of 1998 (RRA 98) Section 3705(a)

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

• IRC 7432

• Tax Cuts and Job Act of 2017

• Coronavirus Aid, Relief, and Economic Security Act (CARES Act) Section 2303

(1) The Campus Director is responsible for monitoring operational performance for the Submission Processing campus.

(2) The Operations Manager is responsible for monitoring operational performance for their operation.

(3) The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

(4) The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

(1) The information in this IRM applies to the resolution of BMF/CAWR/PMF Unpostables through the Generalized Unpostable Framework (GUF) system.

(2) Program Reports: The GUF system generates reports found on the Control-D application and are utilized for program management and review. See IRM 3.12.32, Error Resolution - General Unpostables, for a general listing of the reports.

(3) Program Effectiveness is measured by the following:

• Embedded Quality Submission Processing (EQSP)

• Balanced Measures

• Managerial Reviews

(4) Annual Review: The processes outlined in this IRM will be reviewed annually to ensure accuracy and promote consistent tax administration.

(1) Program controls utilized to oversee the program include the system control reports derived from GUF on the Control-D system, the Embedded Quality Submission Processing (EQSP) program and quality reviews.

(1) The following acronyms are used throughout this IRM:

• ACS - Automated Collection System

• ASED - Assessment Statute Expiration Date

• BMF - Business Master File

• BMFOL - Business Master File Online

• CADE - Customer Account Data Engine

• CAF - Centralized Authorization File

• CAWR - Combined Annual Wage Reporting

• CC - Command Code

• CP - Computer Paragraph

• CSPC - Cincinnati Submission Processing Campus

• DCC - Detroit Computing Center

• DLN - Document Locator Number

• ECC-MTB - Enterprise Computing Center at Martinsburg

• ECT - Entity Control Team

• EFTPS - Electronic Federal Tax Payment System

• EIN - Employer Identification Number

• EPMF - Employee Plans Master File

• ERAS - EIN Research Assignment System

• ERS - Error Resolution System

• EUP - Employee User Portal

• EUT - Entity Unpostable Team

• FEMA - Federal Emergency Management Agency

• FICA - Federal Insurance Contributions Act

• FRC - Filing Requirement Code

• FYM - Fiscal Year Month

• GMF - Generalized Mainline Framework

• GUF - Generalized Unpostable Framework

• HSM - Hierarchical Storage Management

• IAT - Integrated Automation Technologies

• IDRS - Integrated Data Retrieval System

• IMF - Individual Master File

• IMFOL - Individual Master File Online

• IRC - Internal Revenue Code

• IRM - Internal Revenue Manual

• IRS - Internal Revenue Service

• IRSN - Internal Revenue Service Number

• ITIN - Individual Taxpayer Identification Number

• KCSPC - Kansas City Submission Processing Campus

• LB&I - Large Business and International Division

• MCC - Major City Codes

• MF - Master File

• MRS - Microfilm Replacement System

• NAP - National Account Profile

• NC - Name Control

• NSF - Name Search Facility

• OAR - Operations Assistance Request

• OSPC - Ogden Submission Processing Campus

• P&A - Planning and Analysis

• PMF - Payer Master File

• PRP - Programming Requirements Package

• RAF - Reporting Agent File

• RC - Reason Code

• RDD - Return Due Date

• SCCF - Service Center Control File

• SCRIPS - Service Center Recognition Image Processing System

• SCUPMF - Service Center Unpostable Master File

• SSA - Social Security Administration

• TAS - Taxpayer Advocate Service

• TC - Transaction Code

• TCS - Taxpayer Correspondence Services

• TS - Taxpayer Services

• TE - Tax Examiner

• TIF - Taxpayer Information File

• TIN - Taxpayer Identification Number

• TP - Taxpayer

• UPC - Unpostable Code

• URC - Unpostable Resolution Code

• XML - Extensible Markup Language

• XSF - Excess Collection File

• ZTIF - Other Taxpayer Information File

(1) The following resources will assist in performing the work as outlined in this IRM.

• Integrated Data Retrieval System (IDRS)

• Service Electronic Research Program (SERP)

• Integrated Automation Technologies (IAT)

• Online Retrieval System (ORS) for the Social Security Administration (SSA) site (CAWR Unpostable inventory only)

(2) Instructions on usage of GUF Command Codes can be found in the resources listed below:

• IRM 3.12.32, General Unpostables

• IRM 2.3.37, Command Code UPTIN for the GUF System

• IRM 2.3.48, Command Code UPDIS for the GUF System

• The IDRS Command Code Job Aid located here: Command Code Job Aid

(3) The IRM sections below may be related to the resolution of unpostables contained in this IRM:

1. IRM 3.12.38, BMF General Instructions

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

3. IRM 3.12.278, Exempt Organization Unpostable Resolution

4. IRM 3.13.222, BMF Entity Unpostable Correction Procedures

5. IRM 25.6.1, Statute of Limitations Processes and Procedures

6. IRM 21.4.4, Manual Refunds

7. IRM 3.17.79, Accounting Refund Transactions

8. IRM 20.2.4, Overpayment Interest

9. IRM 3.12.166, EPMF Unpostables

10. IRM 3.5.10, Remittance Transaction Research (RTR) System

11. IRM 21.5.5, Customer Account Services - Account Resolution - Unpostables

12. IRM 21.5.7, Account Resolution - Payment Tracers

13. IRM 4.4.35, AIMS Procedures and Processing - Unpostable Resolution

14. IRM 3.42.4, Electronic Tax Administration - IRS e-file for Business Tax Returns

(1) The objective of the Unpostable function is to maintain the integrity of the Master File by identifying and resolving transactions that are not compatible with existing Master File programming or normal Submission Processing campus operating procedures. When transactions cannot post to the master file, SP employees will use IRM procedures to resolve the unpostable condition. Unpostables are accessed using the Generalized Unpostable Framework (GUF) system. The GUF system sorts unposted transactions in "category codes" for all master files.

(2) The Unpostable function must review and resolve unpostable records following IRM 3.12.32.7, Unpostable Inventory Management Guidelines, IRM 3.12.32.20.3, GUF 11-40, New Unpostable Report and Summary, IRM 3.12.32.20.21, GUF 55-40, Unpostable Employee Assignment/Aged List and GUF 55-42, Unpostable Employee Assignment/Aged Summary; and the instructions in this IRM to ensure proper processing and posting, and to minimize adverse taxpayer contact.

1. For accounts in balance due status, where the Unpostable correction involves decreasing or eliminating a balance due, a hold must be input with Command Code (CC) STAUP. The hold will be based on the module status. If the case is being referred to Adjustments, Collections or Taxpayer Advocate Services (TAS), input hold for 15 weeks. All others, input for four weeks.

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

3. Review all unpostable systemic problems to minimize taxpayer impact. Mass receipts of unpostables due to systemic issues involving accounts in balance due status will result in mass input to defer notices. Mass receipts result in immediate contact by management to the Notice Review function to ensure erroneous notices are not mailed. Contact management immediately upon identifying a possible systemic problem. Keep copies of examples and sanitize when appropriate.

4. IRM 25.6, Statute of Limitations, provides guidelines for clearing and processing cases of imminent statute expiration. Different methods are used to determine the Assessment Statute Expiration Date (ASED), Refund Statute Expiration Date (RSED), or Collection Statute Expiration Date (CSED). Unpostables must "clear" all statute-imminent cases, other than transaction code (TC) 291 or TC 301 decreases, through the Statute function. Transaction codes 291 and 301 decreases will be sent to the Accounts Management Correspondence section regardless of whether the statute is imminent or expired.

5. IRM 3.12.278, Exempt Organization Unpostable Resolution, provides guidelines for processing Exempt Organization (EO) unpostable returns and extensions.

6. IRM 21.4.4, Manual Refunds, and IRM 3.17.79, Accounting Refund Transactions, provide guidelines for the issuance of manual refunds.

7. IRM 3.12.32, General Unpostables, provides guidelines for the General Unpostable Framework (GUF) system.

8. IRM 3.12.166, EPMF Unpostables, provides guidelines for processing Employee Plans Master File returns and documents.

9. Processing of unpostable returns subject to return delinquency notices where the issuance of the first notice is imminent or issued must include the processing of a TC 590/599 closing code (CC) 017/018 to both minimize unnecessary collection activity and adverse taxpayer impact.

   Note: Use Closing Code 017 if the return is being processed BEFORE the Program Completion Date (PCD). Use Closing Code 018 if the return is being processed AFTER the PCD.

(3) Integrated Automation Technologies (IAT) tools are designed to increase efficiency and accuracy of regular processing. The tools allow users to be more productive and help employees ensure accurate processing. The use of an IAT tool is mandatory. See the IAT Website for a list of available tools and User Guides. Managers will ensure that all employees receive training on the utilization and application of IAT tools.

(4) Effective August 7, 2023, if a letter is being sent to a taxpayer with an undeliverable (UD) indicator on their account, the IAT Letter Tool will generate an alert. The UD indicator can be identified by the presence of a TC 971 AC 661 on the account. TE’s will need to verify the entity, update the taxpayer’s address and remove the UD indicator from the account before a letter can be issued.

(1) IRM 3.12.32, General Unpostables, provides:

• Instructions for input of terminal requests to display, suspend, research and resolve unpostable cases.

• General guidelines regarding processing of Unpostable cases.

• Case reassignment guidelines and procedures.

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

• Unpostable category information, details for Form 4251, Return Charge-Out, specific details and explanations of Unpostable Listings and Reports, Command Code descriptions, Terminal Screen formats, and general Unpostable Resolution Code (URC) corrective action descriptions.

(2) Tax examiners will not reassign cases to or from themselves to another employee number or area unless directed by specific instructions in this manual.

(1) The CADE 2 Program Office in Headquarters is charged with the primary goal of implementing a single, modernized programming solution which provides daily processing of taxpayer accounts.

(2) The CADE 2 solution is comprised of several components; to modernize the IRS to a daily processing environment with several Transition States.

(3) With CADE 2, the BMF campus cycles are:

• Campus Cycle: Thursday - Wednesday

• Master File Processing: Friday - Thursday

• Notice Review: Saturday - Monday (8+ days)

• Unpostables: New available Tuesday; Closing Tuesday

(4) BMF transaction posting time frames are outlined as follows:

1. Transactions will be viewable using Corporate Files Online (CFOL) command codes on Saturday following the weekly Master File processing run each Thursday.

2. Transactions will be viewable as posted transactions using Integrated Data Retrieval System (IDRS) command codes on Monday following the weekly Master File processing run on Thursday.

(1) Weekly management review of unpostable inventory will include identification of unpostable cases to be assigned and worked in the following priority:

1. Protection of government interest (Insolvency, Criminal Investigation, Statute, program bugs)

2. Cash flow (interest impact)

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

4. All other conditions

(2) Weekly management review will include:

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

2. Review to ensure initial case handling was correct. 100 percent review of repeat unpostables is required if the repeat unpostables for a given cycle exceeds 20 percent of the receipts per Master File. Use the GUF 15-40, New Unpostable Repeats History Report and the GUF 15-41, New Unpostable Repeats History Summary Report as needed for review.

   Note: Refer to IRM 3.30.123.2.4.4, Unpostables for specific repeat unpostable percentages.

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

   Note: See IRM 3.12.32, General Unpostables, for the guidelines in monitoring Unpostable receipts and inventories.

(3) To minimize delays and costs to other Submission Processing campus functions, ensure the following:

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 sent to Unidentified.

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

3. Transactions that will freeze an account such as TC 570/640 will not be used unless determined the liability is imminent.

4. Work referred to other organizations must be avoided if the related organization can provide guidelines for unpostable processing and management determines the skills to execute the instructions can be processed with less than 5 percent error rate.

5. Impact of an unavailable document will be minimized by assigning specialized employees to work cases. Every attempt must be made to resolve cases prior to requesting the document a second and third time. For non-sensitive cases (Criminal Investigation and Insolvency), contact taxpayers for a copy of the return when an address is available.

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

(1) When resolving Unpostable records, follow the intent of the initiator as much as possible within the provisions of the Internal Revenue Code and the appropriate Master File computer programming. If there is a conflict between the general and specific instructions, notify the headquarters analyst for a determination.

(2) Include priority for processing payment transactions and the use of a hold via Command Code (CC) STAUP. For STAUP guidelines see IRM 3.12.279.14, Taxpayer Delinquent Investigation (TDI) and Notice Delay Information.

(3) Use the guidelines in IRM 3.12.279.8.1, Taxpayer Communication, and IRM 3.12.279.8, Contacting Taxpayers for Additional Information, to ensure consistency in communication with taxpayers through phone and correspondence.

(4) The Unpostable function must exercise precautions when correcting unpostable records. When a payment is identified for a tax module and posted or unposted within another module, proper research and credit transfers must be input to the correct taxpayer identification number (TIN), and/or tax period. Accurate posting of these accounts will expedite processing and minimize adverse taxpayer contact.

(1) Cash and non-cash remittances found during processing after the mail opening operation are referred to as "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 involving missing payments.

(1) Unpostable cases must not be reassigned between the Unpostable unit and the Entity/Entity Unpostable unit unless specific criteria are met. Coordination with Entity Unpostables involves dedicating a specific basket or bin to place unpostable cases requiring special assistance (expedite process). These unpostables must be reviewed by Entity Unpostables within an established timeframe. No more than three business days can elapse, before the unpostable case is returned to the Unpostable Function to prevent aged unpostables. Expeditious processing of unpostables is imperative to avoid aged inventory.

(2) Contact with the Entity and/or Entity Unpostable unit may be required for resolving Unpostable codes (UPC) 301, 303, 307, and 329. The receiving area will be responsible for resolving the unpostable condition. This reassignment will take place only after the unpostable unit attempted to resolve the case. The unpostable unit will also attach all research when reassigning the case.

(3) Unpostables will reassign cases to the appropriate function if certain criteria are met.

(4) It is the unit manager’s responsibility to monitor the assignment of work to tax examiners. Unit managers will ensure work is distributed at their discretion in accordance with inventory management guidelines of the site.

(5) There are four types of unpostable case closures:

1. AUTO (AUTO-VOID/AUTO REJECT) - Cases closed automatically by the GUF system. Applies to all unpostable functions. There are unpostable category codes which do auto-void/auto reject because of certain conditions that apply.

Note: Doc Code 51 unpostables cannot be GUF Auto-Closed Unpostable Resolution Code (URC) 2 to the originator.

2. MASS - Multiple cases closed with one GUF input action, batch closures.

3. FILES - After repeated attempts to secure the document, the Unpostable function will close the case to Rejects as a Special Search with "CC UPCASD4."

4. INDIVIDUAL - Single cases closed manually.

(1) To reduce the amount of interest paid by the IRS due to untimely processing, the Interest Reduction Initiative Report (GUF 07-42) and Unpostable Credit Interest Summary Report (GUF 07-43) generate for all BMF Transaction Codes (TCs) 150, 295 and 299 unpostable records where the credit interest date is in jeopardy or expired. See IRM 3.12.32.20.1, GUF 07-42, New Unpostable with Interest Free Period Due to Expire and GUF 07-43, Unpostable Credit Interest Summary Report for specific details of those reports.

(2) If the IRS does not meet the 45-day interest free period for return processing, interest must generally be paid to the taxpayer. In limited circumstances, a 180-day interest free period applies. See IRM 20.2.4.8.4, 180-Day Rule, for more information on the 180-day rule.

(3) All unpostable returns identified on the GUF 07-42, New Unpostables with Interest Free Period Due to Expire report, and other unpostable returns which would result in a refund greater than the amount identified in the Campus as the Unpostable Interest Reduction Initiative tolerance amount, are processed as high priority work. Tax Examiners receive a GUF 51-43, Interest Reduction List report, listing "Interest Free Due to Expire" cases assigned to them. Cases must be worked, or documents ordered as soon as possible. Expedite manual refunds to Rejects. Please see IRM 3.12.38.5.6, BMF General Instructions - Manual Refunds, for additional instructions.

(4) If a return is identified as "Amended" or "Superseded," and a TC 150 has posted, do not treat as a credit interest return. If the return is identified as a "Duplicate" or "Replacement," but no TC 150 is posted or pending, treat as a credit interest return if all other criteria is met.

(5) Do not treat a return filed on the wrong form as a credit interest return, or any return to be reassigned to the Criminal Investigation (CI) function.

(6) If the return is an unpostable code (UPC) 29X or UPC 49X (incorrect or invalid return conditions only), or the return has a math error condition(s), do not issue a manual refund. Use unpostable resolution code (URC) 8 to close the case to the Reject function for verification of the tax data and overpayment amount. Notate on the Form 8749, Unpostable Action and Routing Slip or 8-code slip, the interest computation date and any corrective action(s) needed. Coordinate directly with the Reject Function on any cases for which a manual refund may be needed.

(7) If the unpostable resolution requires the input of a correspondence received date, use URC 8 to close the case to the Reject Function, noting on the Form 8749 or 8-code slip any corrective action(s) needed and the correspondence received date. Coordinate directly with the Reject Function on any cases for which a manual refund may be needed, if the correspondence received date plus 45 days indicates the interest-free period is in jeopardy.

(8) After following the established procedures for ordering missing documents and the return cannot be obtained (Not in Files, Charged-out, or Missing), use CC UPCASD4 to close the case to Rejects (Special Search). Notate on the Form 8749 or 8-code slip, "Return unavailable."

(9) When closing cases using URC 8 to Rejects, notate on the Form 8749 or 8-code slip, "Manual Refund."

(1) The Form 8749, Unpostable Action and Routing Slip, must be used when a case is routed to another area.

(2) All appropriate research must be completed prior to routing the case and all applicable boxes must completed.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS, led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

(2) Unpostable employees must thoroughly familiarize themselves with the criteria required for TAS case referrals. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. Taxpayers, their representatives, or IRS employees may complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), to request assistance from TAS.

(3) Refer a return with a notation of an actual or potential hardship to your Workleader or Supervisor.

(4) Items meeting TAS criteria may be discovered at any point in the processing cycle. If the item or case meets any TAS criteria, the case will be referred to the workleader/Supervisor for referral to TAS. If the criteria cannot be determined but the taxpayer indicates several contact attempts (i.e., letters, calls etc.) have been made and determination cannot be made if this is the third or more contact, the case will be referred to the workleader and/or Supervisor for possible TAS routing action.

(5) On unposted IMF or BMF tax returns, excess credits claimed (i.e., the amount of reported credits exceeding the tax liability) may be refunded to the taxpayer when a hardship situation exists even when it would otherwise be subject to offset to outstanding IRS debts. These are referred to as Offset Bypass Refunds (OBR). See IRM 3.12.279.4.2, Offset Bypass Refunds (OBRs), for more information on how to address these situations. Additional guidance may be found in IRM 21.4.6.5.11.1, Offset Bypass Refund (OBR).

(6) There are certain cases that TAS will not accept. See IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria for additional information.

(7) Issues meeting TAS criteria do not need to be sent to TAS if they can be resolved by the unpostable function within 24 hours. The definition of "same day" is within 24 hours. There may be instances where a case can be resolved within 24 hours. There may also be instances where the issue cannot be completely resolved within 24 hours, but steps can be taken to resolve the issue that will 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 13.1.7.5, Same Day Resolution by Operations. It is important all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

(8) Taxpayer Advocate Service Operations Assistance Requests (OARs): TAS uses the Operations Assistance Request (OAR) process to refer a case to the Operating Division/function when TAS lacks either the statutory or delegated authority to affect the resolution of the taxpayer's problem. TAS uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process. TAS requests must receive priority attention in accordance with the Service Level Agreement.

(1) Offset Bypass Refunds (OBRs)

1. In hardship cases, the IRS may issue a manual refund of excess credits without first satisfying ("offsetting") outstanding tax liabilities and, instead, refunding the overpayment to the taxpayer. OBRs may not be issued to bypass a Treasury Offset Program (TOP) obligation. Credits holding on an account may not be refunded to the extent that they will satisfy a TOP obligation.

2. OBR requests frequently originate with Taxpayer Advocate Service (TAS). However, any IRS function that receives an OBR request and can provide the requested relief may process these hardship refund requests. If the unpostable function has problems determining whether hardship exists, it must contact the Local Taxpayer Advocate (LTA) for assistance. In instances in which it takes time to determine whether a hardship exists, or procedures do not result in the posting of the OBR request, actions will be taken to prevent the posting of the assessment until the hardship determination can be made.

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

4. OBR paper requests are no longer automatically referred to TAS. A request for an OBR must be worked immediately upon receipt.

5. The analysts for IRM 21.4, Refund Inquiries, and IRM 3.17.79, Accounting Refund Transactions, are responsible for instructions of situations that qualify for manual refunds, the programming to allow manual refunds to be processed, the design of the manual refund forms (Form 5792and Form 3753), the instructions for completing the forms, and the instructions to Accounting for processing the completed forms. They are not responsible for determining when an OBR is appropriate.

6. IRM 21.4.6, Refund Offset, provides instructions for identifying OBRs. IRM 3.17.79, Accounting Refund Transactions, 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.

(2) Issues and Considerations for OBRs - For accounts with no freeze codes, OBR requests must be received and processed before the actual posting date on the freeze condition and before the account is offset. OBRs may also be made on later adjustments made to a tax module and result in an overpayment. These may include a payment or credit transfer, an audit tax adjustment, a math error correction, and an amended return or claim filed and processed. Each will have its own 23C date.

1. Overpayments are excess credits claimed on original returns (TC 150) or adjustments that follow (including TC 290 and TC 300) that have not posted to Master File. 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 claimed. The Assessment Document Date or the 23C Date is always a Monday.

2. Evidence of the credit condition and documentation must be provided when an OBR manual refund posting voucher is submitted to the Accounting function. Evidence may be either a copy of the return or an Integrated Data Retrieval System (IDRS) print showing the amount of the overpayment on the account.

3. The 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.

4. If the offset (TC 896 or TC 826, etc.) is pending, it must be reversed.

5. 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.

6. Update IDRS with activity code "TC840 OBR."

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

Examples:
"-Z" or "Z-" Freeze - contact CI function
"-V" Freeze (bankruptcy) - contact the appropriate Insolvency function using the directory found at Field Insolvency Liaisons
The statute for refund has expired - no refund may be issued
OCS2 (02) - Child Support - DMFOL
Invalid Social Security Number (SSN) conditions
"-U" Freeze (Erroneous Refund - TC 844)
"-Q" Freeze (Unallowable Hold - TC 576) - do not issue the refund for the TC 576 amount

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

(1) Slipped or mixed block conditions originate with the input of payments to the computer system. This can occur through Integrated Submission and Remittance Processing (ISRP) and Integrated Data Retrieval System (IDRS) in Area Offices. The key elements in identifying a slipped or mixed block condition include:

1. The 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 Document Locator Number (DLN) which is unclaimed and/or excess.

   Example: Taxpayer A sends in a photocopy of a canceled check. In researching Taxpayer A's account, research determines a payment with the same transaction date but the DLN is different from that on the check, so instead of 00210-105-60025-X, it reads 00210-105-60026-X.

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

(1) IRC 6325(a) requires the IRS to release liens within 30 days when a bond is accepted, accounts are fully paid, satisfied, or are no longer legally enforceable. The starting time for the 30-day release period is affected by the type of satisfying transaction. See IRM 5.12.3.3.1, Liability is Satisfied - IRC 6325(a)(1) for additional information on the type of satisfying transaction and how the 30 days is generally calculated.

(2) Timely release and accuracy of the lien is essential. IRC 7432 gives taxpayers the right to sue the federal government for damages if the IRS knowingly or negligently fails to release a lien.

(3) Conditions that satisfy liens and may require manual release of liens are comprised of the following:

• Form 3870, Request for Adjustment

• Premature assessment in Tax Court cases

• Pending abatements

• Corrected unpostables

• Delayed payment posting

(4) See IRM 5.12.3, Federal Tax Liens - Lien Release and Related Topics. 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 the ALS, use the internal requests section for contact information on the Centralized Case Processing (CCP) Lien Teams page located on SERP: CCP Lien Teams.

(5) If a TC 582 indicator is present on any unpostable tax module and there is no TC 583, expedite to CCP Lien Unit once the unpostable is resolved.

(1) The GUF system assigns a category code to every unpostable record and sorts expedite and/or special handling cases in order according to recipient. If an assigned record is determined to have Statute or Bankruptcy (insolvency) issues, the case will be assigned the following categories:

• Statute - C1, C2, or C3. Potential statue unpostable cases are assigned category C3 and are assigned and processed by SP Unpostables. Category C1 and C2 unpostable cases are assigned and closed by the Statute function.

  Exception: Document code 47 or 54: If resolved with URC 2 (void) and the transaction is remade by a quick/prompt assessment (TC 370) due to a Statute issue, the transaction will not repeat as a Statute unpostable.

• Bankruptcy - Z1 or Z2. Z1 category unpostable cases are assigned and processed by SP Unpostables. Z2 category unpostables are systemically closed by GUF.

(1) If any of these criminal investigation (CI) criteria conditions are present, hold unpostable processing. Set the case aside for the CI-Questionable Refund Detection Team (QRDT) function.

• An unpostable record that is assigned to Unpostables, Entity Unpostables or Examination that falls under CI criteria, will be reassigned and worked by CI.

• If the unpostable code is 309 and the transaction code is other than 91X, and the correct tax module (tax period) was established by either a TC 914 or a TC 916, transfer the case to Cl.

(2) Refer to CI for review of any return or document if the taxpayer:

• Contests or challenges, for any reason, the filing of a tax return or the paying of tax.

• Scratches out or alters in any manner the jurat (penalty of perjury statement).

(3) If the document is sent to CI or Examination for the above reasons by Code and Edit, DO NOT forward again. Continue with regular unpostable resolution procedures.

(1) A frivolous argument expresses dissatisfaction with the substance, form, or administration of the tax laws and attempts to improperly avoid or reduce tax liabilities or to increase refunds by frivolous means. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10-1, Frivolous Arguments.

(2) Review the return to determine if it appears to be a frivolous return.

(1) Unposted payments on modules with the Large Corporation indicator (LCI) present will be suspended for further instructions from the Large Corporation program. To find the LCI indicator on IDRS, follow the chart below. The number next to the indicator will determine which campus to contact.

(2) See IRM 21.7.1.4.11.4, Campus Contacts for Large Corp Cases for additional contact information. Resolve the unpostable per the instructions from Large Corp.

(1) The Integrated Data Retrieval System (IDRS) is a computer system with the capability to retrieve and update stored information about taxpayer accounts on a Master File.

(2) The Taxpayer Information File (TIF) is the major database for use within IDRS. The TIF includes the following types of accounts:

• The Business Taxpayer Information File (BTIF)

• The Individual Taxpayer Information File (ITIF)

• The Miscellaneous Taxpayer Information File (ZTIF) for Employee Plans Master File Processing (EPMF) and

• The Automated Non-Master File (ANMF)

(3) The Name Search Facility (NSF) supports command codes (CCs) NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP to allow IDRS users to query a national relational database at MCC. Unpostable employees, who know the name and address of a taxpayer and need to locate a taxpayer's account number, or vice-versa, can use these command codes for research purposes. For additional information on these command codes see IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP.

(4) System Messages -

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

• If the NAP is not available, the message will be NATIONAL ENTITY FILE NOT AVAILABLE

(5) Some transactions, payments and returns cannot post to the master file on IDRS 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 which is accessed through IDRS.

(1) IDRS Command Codes - The IDRS command codes that create a transaction for posting to the Master File will have the TIN and TIN/name control validated using the TIF and the National Accounts Profile (NAP). Many IDRS command codes are available and each display different taxpayer data and serve different purposes.

(2) The command codes will not return the "Request Completed" response until the TIN and TIN/name control have been validated by the NAP on the Master File to which the transaction will attempt to post. Some of the IDRS command codes affected by the Online Entity System (OLE) validation require the entering of a TIN and Name Control matching an existing Master File. Examples of such IDRS command codes are:

• AM424 - Request for Examination

• FRM49 - Taxpayer Delinquent Return Notices and Investigations

• FRM77/FRM77A - Miscellaneous Transactions Entry

• ENREQ - Entity Changes

• EOREQ - Exempt Organizations Entity Changes

• REQ54 - IDRS DP Adjustment

• CFINK - Centralized Authorization File

• BMFOL - Provides research of nationwide entity and tax data posted to the Business Master File

• ADD24/ADD48 - Credit Transfers

• UPRES - Unpostable Correction

• IRPOL - Inquiry of the Information Returns File

(3) Some of the most common command codes used for research are:

• BMFOL - research the Business Master File for entity and tax data information posted to the Master File.

• BRTVU - access data, transcribed and computer generated, from business tax returns and accompanying schedules and forms.

• DUPOL (Duplicate TIN Online) - search for all files for a specific TIN.

• ENMOD - display entity data for a specific TIN.

• INOLE - research the NAP for verification of TIN/name control and primary name combinations.

• INTST - computes the correct outstanding balance, including interest and failure to pay accruals, to the date specified in the input of the command code.

• NAMEB - (BMF) searches the NSF using the first 10 characters of the last name (required) and the first 10 characters or the initial of the first name if entered, or for a corporation, the first 15 characters.

• NAMEE (EIN) - searches the NSF for national files of name and address data as it was filed on a tax return. The results display taxpayer names in the sequence of their probability of matching the requested name, with the exact match(es) being displayed first.

• NAMEI - (IMF) searches the NSF using the first 10 characters of the last name if available. The first initial is recommended if the last name is less than 10 characters.

• NAMES (SSN/IRSN/ITIN)- Searches the NSF for national files of name and address data as it was filed on a tax return. The results display taxpayer names in the sequence of their probability of matching the requested name, with the exact match(es) being displayed first.

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

• SCFTR - used for real time research of the Service Center Control File (SCCF) and overnight research of records that have been removed to the Historic SCCF.

• SUMRY - used to request for display a summary of a taxpayer’s account which includes all tax modules meeting IDRS selection criteria.

• TRDBV - used to gain read-only access to tax return data submitted by the taxpayer.

• TXMOD - displays tax module data for a specific tax period on the TIF.

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

• URINQ - to identify unidentified remittances.

• XSINQ - used to address the Excess Collection file (XSF). It displays one or more records on the XSF, based on the data elements input. The XSF can be researched in three different ways: by amount of remittance, name control, or Document Locator Number (DLN).

(4) The following command codes are used to input an action to the taxpayer's account:

• ADC/ADD 34, 24, 48, and 58 - credit transfers

• AMCLS - used to adjust (increase and/or decrease) taxpayer accounts through AIMS

• FRM49 - used to input 59X transactions

• FRM77 - used to input various transactions (e.g., TC 460/470/570)

• LETER - generates the maximum formatting information on the LPAGE input screen, used to create and to generate an IDRS letter

• REQ54 - used to generate screen format ADJ54 used to adjust the taxpayer’s account

• REQ77 - used to generate screen format for FRM77

(1) RTR provides universal access to a consolidated database of remittance data and images generated at ISRP, RS-PCC, and Lockbox Bank processing sites. This system permits data/image storage for up to 7 years. It also provides immediate retrieval for images. Refer to IRM 3.5.10, Remittance Transaction Research (RTR) System.

(2) Requests for access to RTR are made through Business Entitlement Access Request System (BEARS) and must be approved by management.

(3) When payments are available on RTR, tax examiners must research to verify the payment was correctly applied. If the Taxpayer Identification Number (TIN) is not notated on the image and/or the payment does not match the payment history of the account, research CC NAMEE for other entity’s and correct the payment accordingly, if necessary.

(1) The Microfilm Replacement System (MRS) is an automated research system which eliminates most microfilm research done in Campuses and Area Offices. MRS requests for transcripts are input using command code (CC) MFTRA. Transcripts requested through CC MFTRA are available to view on the Control-D application under the report name SC MFTRA 7-8 days after the request is input. The most common requests are:

• Entity ("E") - shows the entity data only

• Type "Z" - Tax Module specific - Request for a specific tax module from the annual temporary retention register backup file, MFT and/or Tax Period information shown only (e.g., MFT input only)

• Transaction Amount ("A") - shows all modules with payments for the specific money amount as either a credit (-) and/or debit (+)

(2) For detailed information regarding CC MFTRA and the MRS, see IRM 2.3.32, Command Code MFTRA.

(3) If a transcript response returns as tax module not found, use the Form 3774 Request for Research, to request the transcript from the Microfilm function.

(1) Generalized Unpostable Framework (GUF) users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or their spouse's account, the account of a friend, relative or coworker, or any account in which they have a personal financial interest. Management must only assign GUF command codes (CCs) to employees authorized to process unpostable records.

(2) GUF is accessed by the command codes UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV through IDRS.

(3) Case Assignment - All unpostable cases will be assigned on GUF in the following manner:

• Submission Processing Campus assigned - XX00000000

• Unit assigned - XXXXX00000

• Individual employee assigned - XXXXXXXXXX

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

1. Submission Processing Campus assigned cases can be closed by any tax examiner (TE) with access to the Submission Processing Campus jurisdiction in their profile.

2. Unit assigned cases can be closed by any TE 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 Submission Processing Campus jurisdiction in their profile.

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

   Exception: All unpostable cases related to the TE’s unpostable case will be closed at the same time by the same TE when possible.

(4) SP employees may encounter some accounts that are blocked on IDRS and can be identified by an IDRS security violation message: "Unauthorized Access to this Account."

1. If this message is received, forward the tax return/document to management.

2. Managers will notify the local Planning and Analysis staff who will scan the document and send it encrypted to the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ account mailbox requesting access to the account.

3. Managers will retain the original case in a file until access is granted or additional direction is provided. Requests may take up to five (5) business days.

4. Upon notification that access has been granted, resolution of the unpostable will continue following normal procedures.

(1) As of January 1, 2008, all credits/payments will be assigned a Trace Identification (ID) Number for tracking purposes. The Custodial Detail Database (CDDB) was established with the Electronic Federal Tax Payment System (EFTPS) payments January 1, 2006. The CDDB tracks all payments that comprise a Deposit Ticket, balances the transactions against the Deposit Ticket totals, and is entered in the Interim Revenue Accounting Control System (IRACS) General Ledger. The Trace ID Number will allow all credits/payments to be identified and added to the CDDB.

(2) The format for the Trace ID is provided in the following table (first 14 characters):

(3) All payment deposits are assigned a 20-digit Trace ID number. When tax examiners process unpostable payment transactions, the Trace ID number may not be transcribed on the payment document. Unpostables are required to ensure that the Trace ID number is on all payments that are nullified using URC 1 or sent to Rejects using URC 8. This includes any payments that must be renumbered or reprocessed. Tax Examiners must identify the Trace ID number and enter it on the document, even if a dummy document is created. The Trace ID will not be viewable or correctable in GUF. The Trace ID number for a payment can be identified on IDRS using CC TXMOD. If the payment is from ISRP Remittance Processing System (RPS) or Lockbox, use RTR to find the Trace ID. Once the Trace ID is identified, it must be transcribed onto the payment document.

(1) Campus (and Area Office) personnel use Generalized Unpostable Framework (GUF) command code (CC) UPASG, UPBAT, UPDIS, UPCAS, UPRES, UPREV and UPTIN to assign, research, review and correct (individual and batch closures) unpostable cases. See IRM 3.12.32.18, General Information for GUF Command Code Screen Formats, for more details.

(2) The following table provides the unpostable resolution code (URC) validity checks for CC UPRES and the valid Master Files:

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

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

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

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 for cases with a Submission Processing Campus or "unit" type employee number during EOD 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 are used and remarks are not entered, the GUF system will not accept the correction and an error message will display.

4. A Nullify Area Code is necessary when closing unpostables with URC 1, 2 or 8 to identify the receiving area. See IRM 3.12.279.17.3, Nullify Area Codes, for additional information.

Note: The system will not accept previously input remarks on URC 1, D or 8 closures. Enter a "/" (slash) at the end of the 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.

(1) Unpostables are identified on IDRS by pending transaction identification codes. They indicate the status of the posting of the transaction on IDRS. The table below provides a description of the pending transaction codes.

(1) The Modernized e-File (MeF) system receives and processes electronically filed returns through the internet. Business tax return data is transmitted for MeF electronically using the Application to Application method or the Internet Filing Application method.

(2) IRM 3.42.4, IRS e-file for Business Tax Returns, provides a consolidated source for researching information regarding the Business e-file Programs and E-Payment Product Options. See IRM 3.42.4, for a complete list of BMF forms and documents.

(3) MeF provides for real time processing of acknowledgements, streamlined error detection, standardization of business rules and requirements across form types, the capability to attach PDF files, and the capability for IRS employees to view MeF return data through the Return Request and Display (RRD) Subsystem in the Employee User Portal (EUP). It also generates reports for management through the Business Objects Enterprise (BOE) reports system.

(4) Tax examiners (TEs) will use the EUP system to review forms as needed when resolving an unpostable with an electronically filed return.

(1) If research determines there are multiple, or potential duplicate unpostable returns, then follow local procedures for suspending and associating unpostable cases.

(2) When research determines the unpostable document is a "true" duplicate and specific instructions for handling duplicate documents are not present, the following action must be taken:

(3) Unpostable Document Cancellation Procedures - If the unpostable document is canceled (excluding tax returns, payments, or extension),

1. Staple form securely behind the return.

2. "Remarks" must indicate the reason the action was taken.

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

(5) If the unpostable return is a duplicate (paper) return to a previously filed return on MeF, take the necessary action to URC 8 and request Rejects to cancel the DLN.

(6) If the posted return was filed more than seven years ago, DO NOT request the unpostable return be associated with it. Request the return to be re-filed in its original block after the DLN is canceled.

(7) Positive Identification of True Duplicate - If "positive" identification cannot be made to a "true" duplicate (especially for returns), treat as an original. Ensure that proper research is completed to avoid erroneous posting, duplicate credits or payments with return (TC 610).

(8) Document DLN Matches Unpostable DLN - Before correcting, ensure the DLN on the document matches the DLN of the unpostable. If the document contains two DLNs and both appear to be "live" (not crossed through or canceled), contact your supervisor or lead to research.

(1) RRA 98 Section 3705(a) provides identification requirements for all IRS employees working tax-related matters. The paragraphs below provide general information for taxpayer communication to resolve unpostable transactions if needed.

(2) 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. Refer to IRM 10.5.7, Use of Pseudonyms by IRS Employees, for additional information.

(3) All IRS employees who communicate, by telephone, correspondence, or face to face, with taxpayers, or their personal representatives, on tax-related matters, are required to provide the following information:

• Telephone Contact: Title (e.g., Mr., Mrs., Ms., Miss), and last name, OR first and last name, OR first initial and last name AND identification (ID) badge number or, if the Homeland Security Presidential Directive-12 (HSPD-12/SmartID Card) has been issued, use the 10-digit Personal Identification (PID) number.

  Note: If the last name is hyphenated or there are two last names on the ID, use as stated on the federally issued identification badge.

• Correspondence: Manually generated correspondence must include the name, telephone number and unique identifying number of an employee who can be contacted with respect to the correspondence. Any other correspondence must include a telephone number of a person who may be contacted with respect to the correspondence.

(4) IRC 6103(a) contains requirements for both protecting and disclosing confidential tax returns and return information. Before disclosing any tax information, Tax Examiners must verify they are speaking to the taxpayer or an authorized representative. For more information on authentication procedures, see IRM 21.1.3.2.3, Required Taxpayer Authentication.

(5) When making an outgoing call to taxpayers for additional information and you reach an answering machine or voice mail, you must provide the same information as indicated above but do not provide specific tax related information.

(6) When a taxpayer requests to speak with a specific employee who previously handled the inquiry or request, or complains about the level of previously provided, every attempt will be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee will refer the inquiry, using established procedures, to the team manager.

(7) The Taxpayer Advocate Service (TAS) assists taxpayers who are experiencing economic burdens and/or unreasonable delays in resolving tax problems with the IRS. See IRM 3.12.279.4.1, Taxpayer Advocate Service (TAS) Cases, for more information on determining whether TAS case criteria applies and when to prepare and route Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) to TAS.

(1) A taxpayer's mailing address will not be updated unless clear indication of a change from the taxpayer or the taxpayer’s representative is received.

• When processing forms/documents that have an "address change box," update Master File if the "address change box" has been marked by the taxpayer.

• Do not update Master File with the address from a form that does not have an "address change box" unless the taxpayer provided clear instructions to update the address.

(2) Undeliverable mail will often have a yellow sticker from the United States Postal Service (USPS) showing a new address. Examine, research, and update the address as follows:

1. If the taxpayer’s name printed on the letter and what is shown on the yellow label are exactly the same, update the taxpayer address to the yellow label address.

2. If the taxpayer’s mailing address differs from the yellow label and the name printed on the yellow label is an exact match to the correspondence, update the taxpayer’s mailing address to the yellow label address. Reissue the correspondence to the taxpayer’s updated mailing address.

3. If the taxpayer first name is like that on the yellow label, but the last name is an exact match, confirm whether IRS records show any other taxpayers with similar first names and the exact same last name at the same address. If not, update the taxpayer address. Otherwise, do not update the taxpayer address.

4. In all other cases, do not update the taxpayer address.

(3) Unpostables must make every effort to locate good addresses for taxpayers whose Master File address is undeliverable.

(4) Research undeliverable letters for operational errors, incomplete or incorrect name and erroneous or extraneous data. If found, correct and reissue the letter.

(5) Check schedules or documents attached to the return for other addresses. If another address is found, reissue correspondence.

(6) Effective August 7, 2023, if a letter is being sent to a taxpayer with an undeliverable (UD) indicator on their account, the IAT Letter Tool will generate an alert. The UD indicator can be identified by the presence of a TC 971 AC 661 on the account. TE’s will need to verify the entity, update the taxpayer’s address and remove the UD indicator from the account before a letter can be issued.

(7) For additional information on undeliverable mail refer to IRM 3.13.2.5, Undeliverable Mail and Notices.

(1) The Correspondence Imaging Inventory (CII) system (formally Correspondence Imaging System (CIS)) is a document imaging and workflow system for Accounts Management. All incoming paper correspondence, notice replies, amended returns, internal transcripts and internal Computer Paragraph (CP) notices are scanned and processed as digital images. CII interacts with IDRS to control cases, input notice delays when needed, and distribute cases electronically to Customer Service Representatives (CSR’s) for resolution.

(2) CII returns are identified with "CII Image - Do not correspond for Signature" stamped below the signature line and/or the CII case ID will be stamped to the upper left corner on the first page of the return.

(3) Follow the instructions below for processing CII returns:

(1) Case resolution may require the use of a facsimile machine or the Enterprise Electronic Fax (EEFax) system utilized by IRS employees to send and receive fax documents.

(2) If a return has been faxed to another area of the IRS and then sent to Submission Processing for processing, do not edit the EEFax Date as the IRS Received Date.

(3) Please refer to the following websites for additional EEFax information:

• Enterprise Electronic Fax (EEFax)

(1) An unpostable return can sometimes require a manual refund. Unpostable employees are required to be thoroughly familiar with how to identify when a manual refund is necessary, and the actions required to initiate a manual refund.

(2) What is a manual refund? A manual refund (TC 840) is a refund issued in cases where the IRS has determined the case meets certain conditions to require expedited processing and provide the refund to the taxpayer as quickly as possible. A manual refund is not generated through normal Master File processing (TC 846) but is processed manually by the Submission Processing Accounting Function, who schedules and certifies manual refunds.

(3) Why would a manual refund be needed? Conditions necessitating a manual refund include:

1. The refund will go to someone other than the entity name on the master file.

2. A hardship situation necessitates a quicker refund than normal systemic processing can provide.

3. The refund is not for a Master File account (e.g., photocopy fees or credit card chargebacks).

4. Systemic limitations prevent a normal computer-generated refund.

5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.12.279.2.8, Interest Reduction Initiative Report (GUF 07-42) and IRM 3.12.38.5.5, BMF General Instructions-Manual Refunds, for additional instructions.

(4) The following are some circumstances which may cause the issuance of a manual refund:

• Hardship

• Civil Cases

• Form 4466, Corporation Application for Quick Refund of Overpayment

• Form 8302, Direct Deposit of Tax Refund of $1 million or more

• Form 8050, Direct Deposit of Corporate Tax Refund

• Refunds less than $1.00

• Non-Master File Refunds

• Congressional Inquiries

• Schedule 2, Form 8849, Claim for Refund of Excise Taxes (electronically filed) refer to IRM 21.7.8 Excise Taxes, for additional information

• Offers in Compromise

• State Income Tax Levy Program

• Return of levied property to taxpayer

• Statute Imminent cases

• Injured Spouse Claims

• Deceased taxpayers

• Reimbursement of return photocopy fees

• Charge back for unauthorized credit card payments

• Taxpayers in bankruptcy (see note below)

• Non-receipt of direct deposit refunds due to IRS error

(5) Refer to the following IRM's for manual refund requirements:

• IRM 3.17.79, Accounting Refund Transactions

• IRM 20.2.4, Overpayment Interest

• IRM 21.4.1, Refund Research

• IRM 21.4.2, Refund Trace and Limited Payability

• IRM 21.4.3, Returned Refunds/Releases

• IRM 21.4.4, Manual Refunds

• IRM 21.4.5, Erroneous Refunds

• IRM 21.4.6, Refund Offset

(1) EFTPS unpostables are worked according to the following instructions contained within this subsection. All unpostable codes not listed will be worked according to the specific unpostable code instructions.

(2) Research the taxpayer account for a payment and/or date pattern to determine if the payment belongs to the taxpayer. If the payment belongs to the taxpayer, post with taxpayer’s intent as appropriate.

(3) If the second digit of the Electronic Funds Transfer (EFT) number is a "2" (ACH debit), assume that the payment is addressing the correct EIN.

(4) If the payment has a Designated Payment Code (DPC) of 64 (Designated IRC 965 transition tax payment), additional research is required to determine if the payment is meant for an IRC 965 installment or if it is a misapplied payment meant for a different module requiring Rejects to remove the DPC. See IRM 3.12.279.32, UPC 309 RC 1 Tax Period/MFT Mismatch for more information.

(5) Do not send these cases to Accounting if the EIN is established on master file:

1. UPC 303 - If the second digit of the EFT number is a 2 (ACH debit), assume that the payment is addressing the correct EIN and input URC A. For UPC 303 EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified. See IRM 3.12.279.23, UPC 303 RC 1 Name Control Mismatch, for additional procedures for resolving UPC 303.

2. UPC 305 - Do not send these cases to Accounting for verification. These payments have already passed the UPC 301 and 303 checks.
   If the payment is a TC 670 and the taxpayer has no modules with balance due and the payment is in-line with the payment pattern, treat the payment like a quarterly payment and post per the date. See IRM 3.12.279.25, UPC 305 RC 1 Missing or Excess Credit Discrepancy and IRM 3.12.279.26, UPC 305 RC 2 and RC 3, for additional procedures for resolving UPC 305.
   If the payment is a TC 650 or 660 and is addressing a debit module and is in-line with a payment pattern or matches a previous notice release using URC 0 otherwise release URC 6 and post per date. For UPC 305 EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified.

   Exception: If the payment is addressing MFT 05 and the payment is out of line with the payment history. These payments can be sent to Accounting for verification, all other payments must be posted. Follow normal procedures for posting payments. If a payment is out of line and there are no modules with balance due, URC 0 to force post the payment.

3. UPC 313 - If the payment is a TC 694 and the amount of the payment is not one of the amounts listed in IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview, and the amount of the payment is in-line with the taxpayer's payment history, change the TC to a 650, 660, or 670 as appropriate. For UPC 313 EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified. See IRM 3.12.279.35.1, UPC 313 RC 1 Resolution, for additional procedures for resolving UPC 313.

4. UPC 316 - If both the credit and the credit reversal are unpostable, both must be posted. Do not wash the credits. If the unpostable is a debit, find the credit with the exact date and money amount and post the debit to the posted credit. Do not change the date. For UPC 316 EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified. See IRM 3.12.279.38.1, UPC 316 RC 1 Resolution, for additional procedures for resolving UPC 316.

Note: For UPC 313 and 316, if the unpostable is a Federal Tax Deposit debit transaction (TC 651/661) and the money amount and the TC date match the Federal Tax Deposit credit amount which rolled into the Federal Tax Deposit module 01/000000, then input a credit transfer to move the credit back to the original module, release using the appropriate URC and cycle as necessary.

5. UPC 329 - Resolve using instructions in IRM 3.12.279.56, UPC 329 RC 1 Filing Requirement Issues through IRM 3.12.279.60, UPC 329 RC 7. For UPC 329 EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified.

6. UPC 341 - If the filing requirement and name control match the information of the resequenced EIN, post the payment to the resequenced EIN. If the name control does not match or the resequenced EIN is not established, coordinate with Entity Unpostables. If it appears the payment does not belong to the taxpayer after research, send a print of CC TXMOD showing the Unpostable payment to Accounting to research. For EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified. See IRM 3.12.279.69, UPC 341 RC 2, for additional procedures for resolving UPC 341.

Note: The Detroit Computing Center (DCC) was assigned an EIN ≡ ≡ ≡ ≡ ≡ ≡ for the sole purpose of providing the “Payer” EIN on Form 1099-INT statements issued by IRS to taxpayers who have received interest on their federal refunds. The Detroit Computing Center is not a “true” taxpayer account entity. Do not input a TC 012 or post payments or returns to this account.

7. UPC 490 RC 1 - If the payment is a TC 620, change the TC to a 650, 660, or 670 as appropriate. For UPC 490 EFTPS payments with EIN 00-0000001 or 30-0000000, URC 8 to Rejects. Request Rejects forward the payment to Unidentified. See IRM 3.12.279.100, UPC 490 RC 1, for additional procedures for resolving UPC 490 RC 1.

(6) If necessary, contact the EFTPS Accounting Technicians to request contact information. Requests can be sent via fax at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Provide the following information with the request:

• The EFT trace number, TIN, payment amount and payment date. A print of CC TXMOD will be enough if all information is included on the print.

• The reason the payment unposted. When the payment is a UPC 329, do not state "due to a problem with filing requirements, request taxpayer contact information."

  Note: Accounting will respond without researching if the CC TXMOD prints state anything about a filing requirement mismatch.

• Accounting will confirm fax delivery and provide a 2-to-7-day turnaround on research cases. If a response is not received after two weeks of the fax delivery confirmation, resubmit the request. If payment was made by credit card, Accounting will contact the credit card company to secure better entity information. If the credit card company provides only the taxpayer's telephone number, Accounting will provide the Unpostable function with the taxpayer’s telephone number.

  Note: Accounting will not call the taxpayer.

(1) The Submission Processing (SP) Unpostable function may receive Form 4442, Inquiry Referral, for open unpostable cases. All Business Operating Divisions (BODs) requesting closure of an unpostable case must follow the instructions on the Form 4442 Submission Processing Unpostable Referral Listing found on SERP.

(2) A Form 4442 will only be submitted if the unpostable case has not been resolved within 8 weeks of unposting. If the Form 4442 is received before the 8 weeks has lapsed, the referral may be returned to the originator to be resubmitted once the time frame is met.

(3) If the Form 4442 is received and there is not an open unpostable, the referral will be returned to the originator.

(4) Resolution of a Form 4442 referral received by the Unpostables unit must be completed within 20 days of receipt.

(5) Campuses will ensure the Referral Listing contains accurate information and submit updates as necessary.

(6) For general information on Form 4442, see IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

(1) Unpostable Resolution Codes (URCs) are input using the GUF command codes (CC) UPBAT and UPRES to close unpostable transaction cases. The functions identified below can resolve unpostable cases assigned to their functional area with those command codes:

• Unpostables

• Entity Unpostable Team

• Examination

• Statute

• Criminal Investigation

(2) The URCs and a description for each are listed in the table below.

(3) The commonly used tax class information found in the Return Processing Codes table below are used with URC 6:

(4) When using URC 8, the Unpostable function must attach a Form 8749, Unpostable Action and Routing Slip, or the 8-code slip to the return or document. Ensure the following is included to Rejects so they can work their case:

1. Research history, especially on cases with missing documents, and instructions (e.g., reconstruct, resubmit, transfer, remake, etc.) to resolve the case. Follow specific instructions within this manual.

2. If routing a document back to the originator, the Unpostable function will identify the originator and explain why the document was routed to the originator.

3. Enter remarks on Line 8 of UPRES when closing an unpostable with URC 8. State what action needs taken by Rejects. If remarks are not entered, the system will not accept the correction and display an error message. Do not state "Closed to Rejects." Remarks must be entered in Box 17 of the Form 8749 to state what action Rejects must take to correct the case.

(1) A nullify area code must be entered to identify the receiving area when closing an unpostable with URC 1, 2, or 8. For additional details on nullify area codes, see IRM 3.12.32.14, Nullify Area Codes. For specific details on nullify area codes, see the applicable IRM references below:

1. When closing unpostables with URC 1 or D, seeIRM 3.12.32.14.1, Nullify Area Codes for URC 1 and URC D.

2. When closing unpostables with URC 2, see IRM 3.12.32.14.2, Nullify Area Codes for URC 2.

   Note: Tax Examiners (TEs) must verify the correct nullify area code to use for routing the case to ensure a control base is opened to the correct area. Using the incorrect nullify area code may open a control base to the wrong area or not at all and can cause Barred Assessment cases.

3. When closing unpostables with URC 8, see IRM 3.12.32.14.3, Nullify Area Codes for URC 8.

(1) A transaction frequently requires a related transaction to post first. Most transactions require the establishment of an account or tax module as a prerequisite. Many unpostables result from improper cycling. All document code 47 (Exam) and most document code 54 (DP) adjustment transactions require a return be posted. Reversal transactions require the related original transaction to be present. After all transactions have posted, new status and freeze conditions are set (released or changed); and notices, Taxpayer Delinquent Accounts (TDA's) and refunds etc. are issued; the length of time needed to post a transaction varies.

(2) Background - The posting sequence for all Master Files is from lowest numbered Transaction Code (TC) to the highest numbered TC.

1. Computer analysis of the transaction (to change Master File status, module balance, filing requirement, to freeze or release a freeze, or to set, release or change an indicator) is made after all transactions are posted.

2. Computer analysis for the issuance of notices, Taxpayer Delinquent Accounts (TDA's) is made after all transactions are posted.

3. Computer analysis for the posting of a transaction based on the presence of prerequisite transactions, status codes, condition codes, FR and module balance, is made when the transaction attempts to post.

(3) Master File Resequencing - Resequencing can delay posting from one to eleven weeks (depending on Master File).

1. Resequencing can be identified on IDRS by the presence of "RS" transactions (if account is on IDRS).

2. Account resequences (TC 011, 013, 040, 041) take two additional cycles to post. If the resequencing fails, the account will return to its original condition in the third cycle.

3. Certain transactions such as merging, account number changes, and credit offsets require account resequencing at the Master File.

4. Form 706 documents with a valid SSN will resequence for 3 cycles. The ISRP TC 610 for the related 706 will also resequence for 3 weeks if an account has not been established (TC 150) on the BMF when it attempts to post.

5. Early filed returns with remittances will resequence until the RDD.

6. Balance due e-filed returns will resequence until the 23C date is greater than RDD plus 21 days or a payment posts that reduces the debit balance to zero or credit.

   Exception: MFT 05 will resequence until cycle 22 of the current year if the balance due is outside the limits of small balance write-offs.

(4) Transaction Posting Time - Transaction posting time depends on the input method as follows:

1. Corrected unpostable transactions (URC A, 0, or 6) will be transmitted to Master File in the next cycle.

2. IDRS transactions, excluding Data Processing (DP) Accounts Management held up for review, will be transmitted to its Master File on the same schedule (next cycle).

3. Transactions input through ISRP are on a regular or expedite cycle.

4. Submission Processing Campus functions causing unpostables through errors must be alerted so corrective measures can be taken. Improper cycling delays posting and consequently delays refunds and billing.

5. For payments input to the wrong Master File (except if status 60), input IDRS CC STAUP for 8 weeks if a TC 470 is not already on the correct module. If the account is in Status 60 (Installment agreement), contact Compliance Services Collection Operation (CSCO) for resolution. Notify Notice Review to pull first notice after input of the STAUP or TC 470. For other than first notice, notify CSCO.

6. Unpostable cases closed with URC 8 will not appear on the Reject Register or ERS until the next GUF weekly update.

(5) Rules for Cycling - Cycle transaction if:

1. The prerequisite transaction has a higher transaction code.

2. The prerequisite transaction is needed to change the status, filing requirements or balance, to freeze or release a freeze, or to set, change or remove an indicator.

3. Cycling will be calculated by using the current MCC cycle plus the number of weeks it will take to post to Master File.

Caution: When cycling transactions and entering the number of cycles (cycle delay code), consider the day of the week of input in relation to the day the SC updates to MCC. If the transaction is being input close to the end of the weekly posting cycle, an additional cycle may be necessary for the transaction to avoid repeat Unpostables.

(6) Do not cycle transactions if:

1. Posting sequence isn't necessary.

2. Prerequisite transaction will post first.

(1) Tax examiners can cycle transactions on IDRS with a Posting Delay Code (PDC).

(2) The following IDRS command codes (CC) have the posting delay capability:

• CC ADJ54 (Doc Code 54) and CC AMCLSE (Doc Code 47)

• Entity Change CC's INCHG, BNCHG, (except EPMF) and EOCHG (Doc Codes 50, 53, 63, 80, and 81)

(3) Pre-journalized Credit Transfers - Pre-journalized credit transfers with command codes DRT24 and DRT48 (Doc Codes 24 and 48):

1. The PDC can be specified for the debit and the credit side.

2. This will be used for situations where the debit and credit must have different posting cycles; or delaying the debit to cycle the credit is inappropriate.

(4) Dual Debit/Credit Transfers - Dual Debit/Credit Transfers with CC FRM34 (Doc Code 34)

1. The PDC is entered only for the debit transaction.

2. The credit transaction is not created until the debit posts to the Master File; a PDC is not necessary.

(5) Miscellaneous Transactions - Miscellaneous Transactions CC FRM77 (Doc Codes 77 and 78).

1. The PDC will not be available with the batch input program for Miscellaneous Transactions (CC FRM77/FRM7A) until the input screen is redesigned. See IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A, for additional information.

(6) General Instructions - Tax examiners must input a PDC with transactions to be cycled.

1. Transactions can be delayed from one (1) cycle up to a maximum of six (6) cycles.

2. The posting of these transactions to the Master File will be deferred until the indicated number of posting cycles has passed.

(7) The PDC will not post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS "PN" (status pending) transaction will be extended to account for any PDC impact on the transaction.

(1) All areas working unpostables must make the necessary corrections on the return or document which includes correcting the Employer Identification Number (EIN) and tax period.

(2) If corrections are made to Document Code 51 cases, route to Revenue Accounting for reinput.

(1) IRC 6611(g) prohibits the payment of interest until a return is in processable form. If the return is not in processable form, suspend the interest-free period (usually the 45-day interest-free period but sometimes the 180-day interest-free period). The return is not considered processable until all the required information, correspondence, or supporting documentation is received.

(2) A taxpayer is not considered to have filed a tax return (which begins the period of limitations on assessment) until the taxpayer files a valid tax return. See IRM 25.6.1.6.14, Criteria for Establishing a Statute of Limitations Period and IRM 25.6.1.6.16, Processable - Unprocessable Returns for the criteria to determine whether a return is valid.

(3) Caution must be taken to determine when a return was filed or became processable since those dates are considered for purposes of computing allowable interest. See paragraph 5 below.

(4) The Microfilm Replacement System (MRS) is an automated research system that eliminates most microfilm research. Master File (MF) has the capability to maintain and display two dates on MRS or MF. The first date will be the "received date" and the second the "processable received date." The "received date" will be used to determine the statute dates while the "processable received date" will be used to compute interest on overpayments.

(5) If the refund check date is more than 45 days after the later of the (1) return due date (RDD), (2) Return Received Date, or (3) Return Processable Date/Correspondence Received Date, determine the overpayment interest period using the tables below. In the preceding sentence, substitute 180 days for 45 days if the 180-day rule applies. See IRM 20.2.4.8.4, 180-Day Rule.

1. To determine the "From" Date:

(6) This applies to all types of tax returns and windfall profit tax returns.

(7) Unpostable Correspondence Return Requirements - If a timely filed return is being processed enter the return due date as the return received date.

(8) Late replies (correspondence was received after return due date) - enter Return Processing Date (RPD) in the following priority order:

1. Postmark Date on reply envelope or designated Private Delivery Service (PDS) if the reply was mailed before the return due date.

2. IRS Date Stamp (date the reply was received).

3. Current Date.

(9) Late replies on Modernized E-file (MeF) after the return has been canceled - If document correspondence needs to be associated with an e-filed return, a refile DLN must be created. Use the following to input TC 290 on IDRS to generate a refile DLN:

1. Access CC TXMODA, overlay with CC REQ54, Xmit. This will bring up the CC ADJ54 screen

2. Input the sequence number created from the BMF ADJ54

3. BLK> using information provided below

4. CASE-STS-CD>C

5. IRS-RCVD-DT>*

6. CTRL-CAT>TPRQ

7. TC 290

8. AMT>.00

9. Hold-CD>3

10. SOURCE-DOCUMENT-ATTACHED>sd

11. REMARKS>Attachment only

(10) Use the following blocking series:

(11) Monitor the TC 290 until posted. Prepare a routing form and send to Files within 3 days of posting.

(1) The date a document is received in the Campus or an IRS office that can accept tax returns is the date stamped as the IRS Received Date. All mail received from 12:00 a.m. to 11:59 p.m., seven days a week, including Saturdays, Sundays, and legal holidays is date stamped with the actual date received. See IRM 3.10.72.6, IRS Received Date.

(2) Refer to the following IRM Exhibits to determine date stamping requirements for the various document types:

1. Exhibit 3.10.72-6 - Sorting Individual (IMF) Returns and Documents

2. Exhibit 3.10.72-7- Sorting Business (BMF) Returns and Documents

3. Exhibit 3.10.72-8 - Sorting Non-Master File (NMF) Returns and Documents (KCSPC Only)

(3) The received date may or may not be stamped or typed on the face of the return.

(4) An IRS received date must be established on a return or document if the face of the return is not date stamped or does not contain a handwritten entry.

(5) Determine the received date by the priority order listed below:

1. IRS date stamp: see the subsections on Date Stamping in IRM 3.10.72, Receiving, Extracting, and Sorting, and IRM 3.10.73, Batching and Numbering.

   Note: The stamped received date will be the actual date. What's shown on IDRS may be the due date.

2. US Postal Service envelope postmark date: see IRM 3.10.72.6.2.4, Determining Postmark Date for more information.

   Note: If both U.S. Postal Service and private meter marks are present, use the U.S. Postal Service marks.

3. Private Delivery Services: see IRM 3.10.72.6.2.4, Determining Postmark Date for more information.

4. Signature date (only within current year).

5. Julian Date (numeric date of the year) in the DLN.

(6) For additional information on how to determine the U. S. Postmark, Private Delivery Service (PDS), or received date refer to IRM 3.10.72, Receiving, Extracting, and Sorting and IRM 3.10.73, Batching and Numbering.

(7) See IRM 3.10.72.6 for additional information on determining the IRS received date.

(1) If the street address is not available on the document or return, or through IDRS research using CCs FINDS/FINDE, NAMES/NAMEE, NAMEI/NAMEB, ENMOD and INOLE, request the prior year return to research for the taxpayers last known address. Utilize CC TRDBV to view prior year return addresses and EUP for e-filed returns before requesting the paper return.

(2) Never change a taxpayer's address to a Campus address.

(1) Use the instructions provided in the table below to determine when to change the address on a signed current year return that has unposted:

(2) Do not update the address on prior year returns if the address on the account is different, unless the return is a signed, Final return for which the taxpayer has requested an address change.

(3) There are two types of international mailing address:

• U.S. Possession

• Foreign Address (address outside the 50 United States, District of Columbia or any of U.S. Possession)

(4) U.S. Possession Address include:

• Street Address

• City/U.S. Possession

• ZIP Code

(5) U.S. Possession Addresses must be processed with a valid two-character state abbreviation:

• VI - Virgin Islands

• PR - Puerto Rico

• AZ - American Samoa

• GU - Guam

• MP - Northern Mariana Islands

• PW - Palau

Note: For ZIP Codes see IRM 3.13.2.4.4, Domestic International Addresses (APO, FPO, MP, PR, GU, AS, FM, VI, MH, PW, AA, AE and AP) and Exhibit 3.21.3-6, U.S. Territory Zip Codes.

(6) A foreign address is any address that is not:

• One of the 50 states

• The District of Columbia

• Any of the American possessions

(7) When a foreign address change is indicated, input an entity change with TC 014 with the changed information, plus any unchanged information to make a complete address. See IRM 3.13.2.4.5, Foreign International Mailing and Location Addresses (other than APO, FPO, MP, FM, MH, PW, PR, GU, AS, and VI).

(8) Returns with address changes in the following American possessions can be input with the return:

• American Samoa

• Guam

• Palau

• Northern Mariana Islands

• Puerto Rico

• Virgin Islands

(9) Army Post Office (APO), Fleet Post Office (FPO), or Diplomatic Post Office (DPO) Addresses - For APO, FPO, DPO addresses see IRM 3.13.2.4.4, Domestic International Addresses (APO, FPO, MP, PR, GU, AS, FM, VI, MH, PW, AA, AE and AP).

(1) UPC 301 RC 1 unpostables with Doc Code 14, 19, 77 or 78 are GUF Auto-Closed with Unpostable Resolution Code (URC) D.

(1) UPC 301 RC 1 with TC 370, Doc Code 52 is an attempt to transfer a tax module from the Retention Register to the Master File. Use the following chart for resolution of UPC 301 RC 1 for Doc Code 52 TC 370:

(1) UPC 301 RC 1 with TC 370, Doc Code 51 are unposted prompt, quick and/or jeopardy assessments. Research for a better EIN and use the following chart for resolution of UPC 301 RC 1, Doc Code 51, TC 370:

(1) For returns (TC 150/976), payments (TC 610/670) and extensions (TC 460/620) that unpost as UPC 301 RC 1 for MFT 51 and 52, research for a pending TC 000 or established account (timing). Use the following chart for resolution of UPC 301 RC 1 for MFT 51/52 TC 150/460/620/610/670:

(1) If a credit for treasury bonds (TC 678) for MFT 51/52 unposts as a UPC 301 RC 1, then research for a pending TC 000 or established account (Timing) and use the following chart to resolve the unpostable condition:

(1) UPC 301 RC 1 with TC 96X are GUF Auto-closed URC 2 to the Centralized Authorization File (CAF) Unit.

(1) MFT 17, Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, is an ad hoc return. Each return is filed to reflect a particular transaction and not as a general summary of a year’s income, etc. Because of this, there are no filing requirements on CC INOLE, and it is never considered (or coded) as a final return. The Form 8288 identifying number may need to be established on the Business Master File (BMF) and can be any of the following:

1. A U.S. individual must use their Social Security Number (SSN).

2. A Corporation, estate, or trust must use their Employer Identification Number (EIN).

3. A non-resident alien filing a U.S. tax return and not eligible for a social security number must use their Individual Taxpayer Identification Number (ITIN). If the individual does not already have an established ITIN on the Individual Master File (IMF) then, an Internal Revenue Service Number (IRSN) must be assigned. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, for the Internal Revenue Service Number (IRSN) format.

(2) The name and TIN on Line 1 of Form 8288 must be for the same entity and must match the name of the Withholding Agent listed in box 1 of Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons. Refer to the instructions below for resolution procedures after researching IDRS for an established account:

(1) UPC 301 RC 1 Resolution for Exempt Organization MFTs 34, 36, 37, 44, 46, 48, 50 and 67 as well as MFT 47, Form 8871, Political Organization Notice of Section 527 Status, and MFT 49, Form 8872, Political Organization Report of Contributions and Expenditures, is detailed in the following paragraphs.

(2) Follow the table below when resolving extensions (TC 460/620) unposted under MFT 34:

(3) For all others, research IDRS to determine if there is a pending TC 000 for the unpostable EIN. If a TC 000 is pending, research for a pending TC 016 Doc Code 80 which indicates the EO sub-module is being added:

(4) Research on IDRS indicates no pending TC 000, research for a better EIN. If a better EIN is found for the taxpayer, check to see if there is an EO section:

(1) UPC 301 RC 1 for TC 98X are GUF Auto-Closed URC 2 to CAWR.

(1) UPC 301 RC 1 Resolution for all other unpostable transactions not covered in prior subsections are provided in the table below.

(1) For UPC 301 RC 1 Resolution for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts (MFT 68), use the table below to research and establish an identification number on the Business Master File (BMF):

• Individuals using a Social Security Number (SSN)

• Individuals using an Individual Taxpayer Identification Number (ITIN) who do not qualify for an SSN

• Estates, Trusts, Partnerships and Corporations using an Employer Identification Number (EIN)

(1) For resolution of UPC 301 RC 1 for Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner (MFT 42), use the table below to research and establish an Employer Identification Number (EIN) on the Business Master File (BMF) for Form 3520-A:

(1) The following procedures are for resolution of UPC 301 RC 1 for the Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, processed at the Ogden Campus only.

(1) UPC 303 RC 1 occurs when a transaction listed below but coded greater than 000 fails to match on three out of four positions (using Proximal Method) of the entity name control, old name control, three out of the four left-most non-blank positions of the entity sort name line, or the four left-most significant characters of the first three words of the entity primary name line and then the sort name line.

• Doc Code other than 80/81 (except TC 150 for MFT 36)

• Doc Code 50/53/63

• Other than TC 001, 019, 14X, 650 (Doc Code 19) for MFT 01/03/14/16

• TC 796, 90X, 99X

(2) UPC 303 RC 1 Resolution:

1. The following table is for TC 98X and Document Codes 14, 49, 77 (except TC 460) or 78.

IF	THEN
TC 98X,	GUF Auto-Closed, URC 2 to CAWR.
Doc Codes 14, 49, 77 (except TC 460), or 78,	Auto-Closed URC D.

2. Compare the transcribed name control with the name as shown on the Master File for discrepancies. If spelling error, transcription error or incorrect name control, use the following table to resolve the unpostable condition.

IF	THEN
A transcription error on the EIN is determined,	Release using URC 6 to correct the EIN.
A transcription error on the name control,	Release using URC A and post to Master File.
The account was established with the incorrect name control on a Trust or Estate, Note: If an account is established with the incorrect name control, it must be corrected to prevent repeat unpostables.	Correct the name control on Master File. Refer to Document 7071-A, BMF Name Control Job Aid. Release using URC 0 and cycle as necessary.
No transcription error,	Release using URC 0.

3. If the return or document contains evidence of a name change or the established name line was misspelled, research CC INOLE and/or ENMOD and process as follows:

   Exception: The following instructions are for any Submission Processing Campus Unpostable Unit other than Ogden. Ogden will coordinate the case with the Entity EO Unpostable Unit.

1. Complete Parts I, II, and III of Form 4442, Inquiry Referral. Indicate Expedite at the top of the Form 4442. In Part III, Section C, state: Please provide closing instructions.

2. E-mail the Form 4442 to the EO Entity Lead at the OSPC. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3. Address it to Entity EO Unpostables with Attention to the EO Entity Lead.

4. A response will be received within 2 - 3 business days.

• The Entity is a Limited Liability Company - Reassign to Entity Unpostables.

• The entity is an employee pension plan (EIN with a P).

• An EO Subsection is present.

• A signature is not present on the form.

(3) Use the table below for EO and EP UPC 303 RC 1.

(4) Use the following table to resolve UPC 303 RC 1 when Category L7 credit transfers unpost:

(5) Use the following table to resolve UPC 303 RC 1 when an EIN issue caused the transaction to unpost:

(1) UPC 303 RC 2 occurs when a TC 650 quarterly payment (doc code 19) for MFT 01/03/14/16 doesn’t match on three out of four positions (using the Proximal method) of the entity name control, cross reference name control, or the entity sort name line, or the four left-most significant characters of the first three words of the entity primary name line and then the sort name line which resequenced 4 cycles or the 23C Date is equal to or later than the end of the tax period.

(2) UPC 303 RC 2 Resolution - Compare the transcribed name control with the name as shown on the Master File for discrepancies and process as follows:

(1) UPC 303 RC 3 occurs when a transaction (except TC 150 for MFT 36) with Doc Code 80, 81, 50, 53, or 63 with other than TC 001, 019, 14X, 796, 90X, or 99X but coded greater than 000 failed to match on all four positions of the alpha name control, cross reference name control, old name control, or the four left-most non-blank positions of the entity sort name line field, or the four left most significant characters of the first three words of the entity primary name line and then the sort name line.

(2) UPC 303 RC 3 Resolution - Compare the transcribed name control with the name as shown on Master File for discrepancies.

(1) Research for a possible tie-in (something on the entity module ties in with the unpostable) between all names available.

(2) Otherwise, follow regular non-International procedures.

(1) UPC 307 RC 1 occurs when the Fiscal Year Month (FYM) of the input transaction attempts to establish a tax module but does not match the FYM of the Entity account.

(2) Unpostable employees will reassign UPC 307 RC 1 returns (TC 150) to the Entity Unpostable function for MFTs other than 33, 34, 37, 44 or 67 for the following reasons:

1. There is an indication of a Form 1128 previously filed per TC 053.

2. There is an indication of a Form 8716 previously filed per TC 055.

3. There is an indication that the taxpayer’s FYM was approved under Revenue Procedure 2006-46, per TC 054.

4. A TC 053/054 on the entity indicates a change in accounting period requested on Form 1128.

   Note: TC 053 indicates we have accepted a change or adoption of account period. TC 054 indicates we have allowed the taxpayer to adopt, change or retain their fiscal year Partnerships, S-Corporations and Personal Service Corporations.

5. A TC 055 on the entity indicates a IRC 444 election was made on Form 8716 for Partnerships and S-Corporations.

6. A TC 054 on the entity indicates a IRC 444 election was made on Form 8716 for a Personal Service Corporation.

7. Transaction codes 053, 054, and 055 are input on command code BRCHG.

8. There is an indication of a change in entity.

Note: See IRM 3.13.2.21 and IRM 3.13.2.22 for instructions for Form 1128 and Form 8716. Also refer to IRM 3.13.222.21.

(3) Use the following table to resolve all other transactions unposted as UPC 307 RC 1:

(4) Use URC 6 to release the non-taxable returns listed below:

(1) UPC 307 RC 2 occurs when any transaction (except TC 421 or 424 with SPC 039, source code 60 and Employee Group Code is 1000/2000) attempts to open a module whose period ending is greater than 23C date plus 12 months.

(2) UPC 307 RC 2 Resolution - If TC is not 6XX, GUF Auto-Closed URC 8. All others, use the following table for resolution instructions:

(1) UPC 307 RC 3 occurs when a TC 660 (estimated tax payment) for MFT 05, Form 1041, U.S. Fiduciary Income Tax Return (for Estates and Trusts), is not establishing the first MFT 05 tax module, has a tax period month of other than 12, and does not match the Entity Fiscal Month.

(2) UPC 307 RC 3 Resolution - Release using URC 6 and post to the tax period on Master File.

(1) UPC 307 RC 7 occurs when a TC 150 with Computer Condition Code (CCC) "Y" or a TC 620 with CCC "W" does not match on entity Fiscal Year Month (FYM) with input FYM other than 12 attempts to post with a TC 054/055 posted.

(2) UPC 307 RC 7 Resolution:

(1) UPC 307 RC 8 occurs when the input Fiscal Year Month (FYM) of the TC 150 for MFT 02, Doc Code 07, Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, does not match entity FYM, and the TC 060 is posted but its effective date is greater than the tax period on input.

(2) UPC 307 RC 8 Resolution - reassign to Entity Unpostables. Notate case and attach research before routing.

(1) UPC 307 RC 9 occurs when the input fiscal year month (FYM) of the TC 150 for MFT 68, Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Foreign Gifts, does not match the entity FYM.

(2) UPC 307 RC 9 Resolution - GUF Auto-Closed URC 8 to rejects.

(1) UPC 311 RC 1 occurs when an input transaction coded other than TC 370 (Doc Code 51) with a secondary TC 402 attempts to post to a tax module in status 29 (account transferred out of the master file).

(2) UPC 311 RC 1 Resolution - The following table provides instructions for resolving this condition: