3.40.37. General Instructions

(1) Taxpayers send paper returns to IRS to fulfill their filing requirement. IRS converts these returns and source documents to electronic data records. Employees must correct documents failing basic validity, consistency or structure criteria before they can enter the automated run stream during electronic conversion.

(1) The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

• Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

• Delegation order in IRM 1.2.2.4 , Delegations od Authority for Submission Processing Activities.

• Policy Statements for Submission Processing in IRM 1.2.1.4 ,Policy Statements for Submission Processing Activities.

(1) The Director, SP, oversees the policies in this IRM and approves and authorizes the issuance of this Internal Management Document.

(2) The Accounting Operations Manager and Department Manager secure, assign, and provide training for the staff needed to perform the task required throughout this instruction.

(3) Planning and Analysis works in unison with the Accounting Operation manager(s) to ensure all specific business goals is carried out timely for applicable site.

(4) The team manager assigns cases , controls the workflow, ensures BOBs are resolved timely to prevent aging, and records staff hours and volume for completed work.

(5) The employee (clerk) completes the paper error register to correct the electronic data record for proper reentry into the processing run stream.

(1) Program Reports: Below is a list of error register and managerial reports required to complete and monitor the BOB inventory. These reports are available on Control-D.

• DED 01-40, Edit Block Proof List

• DED 01-41, Edit Reject List

• DED 01-42, DED01 Edit Controls

• GMF 09-44, Block Out of Balance Register, generated daily if any data records BOB

• GMF 09-45, Block Out of Balance ID List, generated daily if records exist

• Miscellaneous Inventory Report (MIR), (formerly known as the MISTLE Report) weekly report tracking aged cases for completion

• PCC 6040, SC WP&C Performance and Cost Report, generated weekly

• PCC 6240, SC WP&C Program Analysis Report, generated weekly

• PCB 0440, Daily Workload and Staff Hours Schedule, generated daily

• PCB 0540, Weekly Workload and Staffing Schedule, generated weekly

(2) Program Effectiveness: Management measures goals using standard documents processed per hour reports and by successful completion of the required amount of error records prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality review is conducted and monitored by local management with corrective action taken to ensure a quality product is released to the next function.

(3) Annual Review: The IRM is reviewed and cleared annually to ensure accuracy of the contents and to promote consistent tax administration. Reviewers provide feedback to the IRM author for further consideration.

(1) Generalized mainline framework (GMF) runs electronically each workday and creates the error register based on the presence of BOB error conditions present on the files entering mainline for the assigned site.

(2) Unit production cards (UPCs) get dropped as frequent as daily or at least weekly to record activity in each functionality of this program in Batch Block Tracking System (BBTS).

(3) Use local reports to establish more information for supporting daily program control. Local reports do not replace the established official reports and required production reporting.

(1) The following is a list of terms and acronyms used within this IRM.

(1)

• IRM’s are located on the Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html.

• Refer to IRM 3.24.162, ISRP System, Block out of Balance Transcription Instruction, when reviewing Form 6813, Block out of Balance (BOB) Correction Record, during a re-BOB condition.

• All sections of Part 3, Submission Processing, Chapter 24, ISRP System, (IRM 3.24).

• Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for more information about the Taxpayer Bill of Rights: https://www.irs.gov/taxpayer-bill-of-rights .

• Edit tables for the current and future year processing developed and available on the Accounting and Tax Payment Branch, Accounting and Deposit Section intranet SharePoint under Block Out of Balance Edit Sheets site. The site is located at https://organization.ds.irsnet.gov/sites/WICASSpSph/ATP/ATP%20Branch%20Shared%20Documents/Forms/AllItems.aspx, and supported by the Accounting and Tax Payment Branch, Accounting and Deposit Section.

(1) IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through proper channels for executive approval.

(1) The Block Out of Balance ID List shows all blocks that get printed on the BOB register for the same day.

(2) Compare the count at the right of the identification line on the register with the totals at the bottom of the ID List to verify all registers received.

(3) The re-BOBed counter shows the number of times the block has previously appeared on a BOB register. Numerous appearances suggest an error in the program or in the handbook procedures.

(4) Each time a BOB correction is input, the block is removed from the BOB file and validity checked. If the BOB condition remains, a new BOB Sequence Number is assigned and the block is re-BOBed. The record appears on the BOB Correction Control List the following day.

(5) The BOB ID List is printed in DLN order in the same sequence as the BOB register.

(1) The BOB Correction Control List lists all blocks on the BOB file prior to the latest processing run and has the disposition of each block.

(2) Each DLN is listed in one of three categories.

(3) The BOB Correction Control List is the primary listing for controlling the BOB inventory. The blocks with the oldest dates show first and given priority.

1. Verify every block in the Non-Matched Block DLN Category against the open BOB registers to ensure the computer has excepted accepted all corrections.

2. If any correction is not accepted, locate the register and/or the Form 6813, Block Out of Balance (BOB) Correction Record. Use the Invalid BOB Correction List to help determine why a correction is not accepted.

(4) A [literal] shows the invalid condition. Use this list to resolve re-BOBs or non-matched BOBs for purposes of determining why a correction is not accepted. If a correction appears valid, the list may identify potential program problems. The BOB register for a block on the Invalid BOB Correction List is reworked and resubmitted to ISRP. The literals :

(5) When a non-remittance BOB is renumbered, voided, or the document count changed, the Service Center Control File (SCCF) can adjust automatically. When the SCCF is adjusted, an "X" is printed in the "SCCF ADJ" field.

(1) Locate and pull BOB blocks with aged or missing as quickly as possible. The block of documents is pulled from the error correction staging area. If the documents are not found, perform the following actions:

1. Contact Batching to determine if the block is sent to another activity.

2. Contact the Data Controls function to determine whether the block is pulled or deleted.

3. After three or four days, the document should have routed to the designated staging area and filed in DLN sequence. When the applicable processing date is filed, go to the staging area to locate the documents.

4. Check the Batch Transmittal and other records to verify that the DLN is correct on the register. If the DLN is incorrect, try to relocate the documents under the proper DLN.

5. If the block is not clear and appears aged more than two weeks on the Miscellaneous Inventory Report (MIR-formerly known as the MISTLE Report), prepare an explanation and submit to the Headquarters BBTS analyst.

(2) If the block is not located or corrected within 30 days, the DLN appears on the SCCF aged list in the Data Controls function.

1. Data Controls contacts BOB Correction in an effort to locate and resolve aged cases.

2. Research the BOB Correction Control List and the BOB register to determine what action is taken.

(1) Each block has a non-correctable identification line.

1. The Alpha/Numeric Block Control Number is the three-digit code assigned to each block of input documents.

2. The program number relates to a particular type of form.

3. The number in the right corner, under the page number, is a block counter. This field is used to count the number of blocks on the register, since the sequence numbers are not consecutive.

(2) The register is formatted as follows:

(3) The sequence numbers on the register are not consecutive because the registers show in DLN order. If a special register sort is used, the numbers may list out of sequence.

(4) The BOB registers prints as follows:

1. Except for IRP, the BOB registers prints in DLN sequence with re-BOBs first for each Master File.

2. For IRP, the registers get separated by program number. Within each program, the registers get sorted by batch number and alpha block control number, with re-BOBs listed first.

(1) The first correctable section of each record is the block header, identified with a "BH" in the first field.

(2) The block header information comes from whichever form is used to control the documents:

1. Form 1332, Block and Selection Record, is used to block non-remittance documents.

2. Form 813, Document Register, is used for remittances and certain adjustment transactions.

3. Form 3893, Re-Entry Document Control, is prepared to re-enter or reinput documents.

(3) Field A - Batch number This field is numeric.

(4) Field B - Reinput source code

1. For Form 3893, this field should always have an N, R, or 4. Enter "R", "N", or "4" as shown in item 11.

2. If no box, or more than one box is marked, refer to other information on Form 3893 or consult your supervisor.

3. Leave blank if the block header document is either Form 813 or Form 1332. To blank the field, enter encircled 1 followed by a comma after field designator B.

(5) Field C—Block DLN

1. This is the first eleven digits of the DLN.

2. If the DLN is transcribed incorrectly, correct with action code 6, unless the ISRP format code is incorrect.

3. If the format code is incorrect, enter action code R, and route the documents to ISRP for reinput.

4. If the DLN is in error. See IRM 3.40.37.6 for further instructions.

5. All return payment blocks processed through RRPS must have a Julian Date of 401–766 in the DLN.

(6) Field D—Year digit

1. This is the fourteenth digit of the DLN.

2. The current year is generated whenever the field is left blank by ISRP with two exceptions.

   Exception: If the DLN Julian Date is later than the current date in which case the prior year digit is generated.
   For the Revenue Receipts program, the Julian Date can not exceed more than ten days later than the current date.

3. The DLN Julian Date may be for the following year in the Revenue Receipts program, toward the end of the year. If the current date is within ten days of the future year Julian Date, the future year digit is generated.

4. If the year digit is transcribed or generated incorrectly, correct with action code 6.

5. If the DLN is in error. See IRM 3.40.37.6 for further instructions.

(7) Field E—Block Header MFT

1. Certain documents require an Master File Tax ("MFT") in the block header. If not required in the header, this position is blank. The MFT must also match the SCCF MFT. If this field is corrected to blanks, enter encircled 2 followed by a comma after Field Designator "E".

2. The valid header MFTs :

Document Code	Document MFT	Header MFT
17,18, 24, 50, 63, 87	51, 52
Employee Plans Master File (EPMF)	74
Individual Retirement Account File (IRAF)	29	29
69 (Form 1096)	69	69
RRPS Payments	various	same as doc.

Note: For BMF Revenue Receipts, all Tax Class 2 documents require a MFT in the block header. (Refer to Document 6209, IRS Processing Codes and Information).

3. The block header MFT is possibly corrected with action code 6. However, if an MFT error has caused the documents to process to the wrong Master File or the wrong format code, the block must be voided. Prepare Form 1332 and route to control clerk. Data Control should route to the proper area.

(8) Fields F through K – Generally, reserved for specific programs. Fields "F", "G", and "H" have meanings common to several different programs.

1. Field F—Transaction Code.

2. Enter the correct block header transaction code when required. The documents that may require a header transaction code :

Document Code	Transaction Code on Document	Transaction Code in Block Header
45	840	840
51, 52	Transfer In	370
30	84, 986	984, 986
RRPS Payment with Return	03–13, 16, 20–22, 25, 27, 29, 38, 40–44, 46, 59, 60, 65–67, 71, 72, 73, 81, 83, 90–93 or 95 may have a transaction code 610	610
77	460	023, 024, 053, 460 Note: The Transaction code is not correctable. If incorrect, reinput with action code R.

(9) Field G—Transaction Date

1. Enter the correct block header Transaction Date when required.

2. The documents that require a transaction date is Form 1040-ES (Document Code 20).

(10) Field H—RRPS, ISRP AND LOCKBOX

1. Enter "S" for IMF or "2" for BMF for each block of returns for which payments previously entered on the Residual Remittance Processing System with a matching DLN.

2. Mark at the top of Form 813 "RRPS." Form 3893 has the "RRPS Return" box marked.

3. The RRPS indicator cannot be present with money amounts in field M or N.

4. All Integrated Submission Remittance Processing ("ISRP") and Lockbox Returns with Doc codes 06, 08, 10, 12, and 22 must have an "S" indicator for IMF or "2" for BMF.

5. A remittance that is originally processed on RRPS, but which is now being reinput with the return should not have an RRPS Return Indicator.

6. Any original block of returns that is created on the SCCF by RRPS must have an RRPS indicator in Field H.

7. The RRPS indicator is blank if the documents is renumbered after RRPS processing.

8. When the RRPS indicator field is erroneously input on a Non RRPS block, line through the RRPS indicator and enter an encircled 1 followed by a comma to clear the RRPS indicator.

(11) Field L—Block Header Document Count

1. This count must match the number of documents input (Block Proof Count) and the number of documents on the Service Center Control File (SCCF Count).

2. Inspect the block of documents to determine proper input. If all documents input properly, documents are added or deleted with action code 1 or 2.

3. If only the block header count is in error, correct with action code 6 and adjustment indicator 0, 1, 2, or 3.

4. For non-remittance documents only, the block header count and SCCF Count may be corrected at the same time by using action code 6 with BOB SCCF Adjustment Indicator 3. Enter "6–3" to the left of the block header section. Non-remittance documents have no SCCF amount. Non-remittance documents can have block header amounts for documents codes 34 and 54. If the SCCF adjustment cannot be computer generated, enter action code "6–0" or action code 7 on the register.

5. In these cases, prepare a Form 4028, Service Center Control File Adjustment Record, to correct the SCCF Document Count: the SCCF Count is in error, while the block header is correct; the block is a remittance block; and/or the block is a non-remittance or RRPS block. See IRM 3.40.37.6.4.1, Preparing Form 4028, for instructions on preparing and routing Form 4028.

(12) Field M—Header Pre-journalized Credit Amount

1. This amount must balance to the credit amounts for each document as listed in the same column.

2. Correction procedures, same as the procedures for Field N.

3. Revenue Receipts, document code 87 cannot have a credit in the block header.

(13) Field N—Header Pre-journalized Debit Amount

1. This amount must equal the sum of the debit amount fields in the document records. The debit amounts are directly under block header Field Debit. In addition, the net of the two amount fields (M and N) must equal the SCCF amount if the block is a remittance block.

2. Check the amounts on the individual records to determine the cause of any imbalance. Use Form 813 (or other header document) as an aid in locating errors.

3. If the SCCF is in error, prepare Form 4028, Service Center Control File Adjustment Record, per IRM 3.40.37.4, as correct. Do not correct the register until SCCF action is completed.

4. If a special character such as a "($)" is input, a black box can print in the amount field and in the block header totals. Line through the amount field and enter the correct numeric amount.

5. This field is error coded when the document code (Doc Code) is 52 and the amount is non— zero for Account Transfers.

6. For Revenue Receipts, Doc codes 03–13, 16, 20–23, 25–27, 29, 38, 40–44, 46, 59, 60, 65, 67, 71–73, 81, 83, 90–93, and 95 cannot have debit amounts.

7. Doc code 51 processed in the Revenue Receipts program must not have any amounts in the block header.

8. This field is error coded when the Revenue Receipts program Doc code is 51 and the amount is non— zero.

9. If the amount on a document is transcribed in error, enter action code 6 and underline the alpha field designator. Enter the correct amount and a field breaker.

(14) Field O—Header Secondary Amount

1. This field must balance to the secondary amounts listed in the same column.

2. Refer to Field N for correction procedures.

(1) Each DLN within a block is transcribed and printed on the BOB register.

1. For some BOB codes, the computer has determined that individual document records to be unnecessary to resolve the BOB condition and not printed.

2. For other codes, only the first document of a block is printed.

(2) The first two positions of each document record are reserved for error indicators. Used to quickly locate any document that has mixed data or an out-of-sequence condition. Check every field of the error coded documents and correct as indicated.

(3) The positions that follow are the document serial number, document section number, name control, and taxpayer identification number ("TIN").

1. These fields to be for reference only and are not corrected with action code 6. However, the serial and section numbers is part of the correction record if the section is corrected.

2. If action code 3 or 5 is used for purposes of substituting or adding a section, these reference fields are normally required. See the correct section of IRM 3.24, ISRP System, for the format of the input record following the action code.

(4) The remaining data in the document records is determined by the various return programs. Remember the amount fields must balance to the amount in the block header column directly above the fields. The fields corrected with action code 6 are the fields with alpha field designators only.

1. Debit amount is identified with alpha field designator G. If more than one debit is listed for a single document, fields H through L may also have debits. The sum of document fields G through L must balance to header Field N.

2. Credit amount is identified with field designator M and more credits Designated as fields N through R. The sum of document fields M through R must equal the amount in header field M. These amounts will always be credits. A minus sign shows a negative credit.

3. Secondary amounts will be identified with field designator S and more amounts designated as fields T through X. The sum of all document fields S through X must equal the amount and match the sign in header field O.

(5) Action codes 1, 3, and 5 do not use alpha field designators. The alpha field designators used with action code 6 only.

(1) When the BOB registers is worked, the BOB Control Clerk blocks the registers and Form 6813, Block out of Balance (BOB) Correction Record, routing to ISRP for input using procedures outlined in IRM 3.24.162, BOB Transcription Instructions.

1. Sort the registers by Master File (format code) and divide into blocks of 100 or fewer corrections. Assign an Alpha Block Control number to the first register in the block.

2. Enter a consecutive serial number beginning with "00" for each DLN Serial Number (including BH) for which a correction is entered. The serial number is to the left of the DLN Serial Number.

(2) The registers may be mixed with Form 6813, Block out of Balance (BOB) Correction Record, however, correct each sequence number either on the register or Form 6813, not both.

(3) Every sequence number present on the register should have a correction on the register or the Form 6813, Block out of Balance (BOB) Correction Record.

(1) To enter corrections on the BOB register, purple pencil or ink.

(2) Field corrections limited to 178 positions per ISRP section. If a long document section is entered on Form 6813, Block out of Balance (BOB) Correction Record, stop entering data after about 170 positions and enter an "@" as an ISRP section breaker. Then complete the section beginning on the next line.

(3) Enter a comma after each corrected field in the block header section but not in the following cases:

1. A negative money amount in the block header section.

2. After the action code or SCCF Adjustment indicator.

3. Action codes 2, 4, 7, D, N, or R.

4. After Name Control/TIN.

(4) Enter a pound sign ("#") following each field requiring a negative ("−") field breaker.

(5) Always enter dollars and cents together for money amounts. Do not enter a decimal point or a space for money amounts.

(6) Never enter a breaker for UNDRPRT. This is a computer-generated field appearing on various EDIT TBL formats.

(7) To distinguish between the letter ‘O’ and the number zero, zeros are written with a line drawn through the middle of the oval.
Example: 458900.
Write as: 4589∅∅.

(1) Information is extracted from the Service Center Control File each day before mainline processing. For purposes of comparison with each block as it is analyzed for BOB conditions.

1. This extract takes each SCCF DLN with open manual count and compares the suspense count and amount with the incoming block to ensure that the SCCF and block header record are compatible.

2. Blocks will be checked against Master Control records input on the same day.

3. BOB codes P, R, and S are created from comparison of the block header with the SCCF DLN key file and incoming SCCF records.

(2) The IMF Individual Control File Transcript fields:

• Current Date

• DLN

• Original Count and Amount

• Manual Count and Amount

• Error Count and Amount

• Reject Count and Amount

• Delete Count and Amount

• Good Count and Amount

• Batch and Program Number

• Action Delete Status Indicator

• Block Status Code

• BOB Indicator

• Age Counter

• Historic Cycle

(3) The key file has the entire SCCF without regard to the Master File. Therefore, the key file can detect duplicate DLN conditions which cross Master Files is undetected by the SCCF. The SCCF posting analysis keeps each Master File separated.

(4) The SCCF Manual Count and amount print at the bottom of the BOB register for each affected block. The SCCF amount should match the net of the credit, or debit amounts in the block header for pre-journalized blocks. IRP and document codes 34 and 54 do not have amounts on the SCCF.

(5) The SCCF DLN key file is also compared to the block header for corrected BOBs. Re-BOB, if a block does not yet match the SCCF.

(6) Every SCCF-related BOB condition generates a SCCF transcript to assist in resolving the out-of-balance condition.

1. BOB codes N, Q, R, and S generate transcript codes BN, BQ, BR, and BS, respectively. BOB code P generates a transcript code of NR.

2. A copy of the SCCF Transcript, SCF–07–43, is received and used by the BOB function each day.

3. Transcript codes BN, BP, BQ, BR, and BS is printed when no other transcript condition applies and intended only to assist with research.

(7) For the most current SCCF research, use command code SCFTR.

(1) Frequently, a block of documents requires renumbering, either because the DLN is invalid for the documents in process or because a duplicate DLN is assigned.

(2) Each new DLN is established on the Service Center Control File. The new DLN is assigned before the BOB register is released. Specific procedures for assigning the renumbered DLN vary slightly for each campus.

(3) If a part of a block requires renumbering, it is not necessary to reinput the remaining documents that is numbered correctly. Instead, charge-out the incorrectly numbered documents and correct the block count on the header.

1. For non-remittance documents, enter 6–3 and correct the count on the register. The SCCF count is automatically corrected. Line out the DLN on the documents and route to Receipt and Control for numbering and input.

2. For remittance, RRPS, and other documents that require a complete audit trail, prepare a "Renumber" SCCF adjustment on Form 4028-A.

3. Renumber the documents after the SCCF adjustment has posted, enter 6–0 on the register with the corrected document count.

(4) When a block with a duplicating or wrong DLN is changed, the BOB technician uses "SCFAJ" and inputs a From To Code 9–9 showing the cross-reference DLN in the remarks field.

1. Use the associated ABC of the re-BOBed block as part of the SCFAJ record to support the audit trail, then input a 1–0 adjustment to remove the BOB indicator. Also, a 1–0 adjustment could show the cross-reference DLN instead of "Remove BOB IND" in the Remarks field.

2. A listing of old and new DLNs is submitted to the lead(s) or supervisor so these DLN changes can be coordinated with the User Support Staff for management of "TP" transactions.

(5) When a block or partial block is changed or moved, use SCFAJ to show the cross-reference DLNs for both the old and new DLNs in the Remarks field.

(1) Generated adjustments to the Service Center Control File are valid for non-remittance blocks only. Whenever a remittance block is adjusted, Form 4028 is required, even if no change to amounts.

(2) Generated SCCF adjustments can be made only when the SCCF and block header agree. That is, the necessary SCCF change is also needed for the block header.

(3) To automatically adjust the SCCF, enter a BOB SCCF Adjustment Indicator immediately to the right of the action code on the block header record.

(4) The block header and the SCCF must both require the same correction to the document count and the block must be non-remittance.

1. Enter 6–3 in front of the block header section and line through the count (Field L).

2. Enter the correct count above the field.

(5) The BOB SCCF Adjustment Indicator is required for all corrections to the block header section, except for action code 7 or R. If no SCCF adjustment is requested, enter 0. See IRM 3.40.37.7 for action codes and IRM 3.40.37.8 for BOB codes.

(1) Whenever a SCCF adjustment cannot generate from the correction of the register, prepare Form 4028 or Form 4028-A to manually adjust the SCCF. Prepare in duplicate if required by local procedures. The procedures in this manual cover the situations normally encountered by BOB Correction. Complete instructions for adjusting the SCCF with Form 4028 included in IRM 3.17.30, SC Data Controls.

(2) The following examples represent the most common type of adjustments needed for BOBs:

1. If the SCCF original and suspense document count or amount is in error, use adjustment code 70 to increase. Enter the net increase in the count and/or amount, not the total.

2. Use adjustment code 80 to decrease the original and suspense count and/or amount, entering the net decrease. Use Code 80 only to correct an inaccurate count or amount on a block, not to delete a document.

3. Enter adjustment code 00 to establish a new DLN.

4. Use code 12 to delete a document that is originally on the block but is subsequently deleted.

5. If the DLN is incorrect on the SCCF but correct on the document, prepare two adjustment entries. Use code 12 to remove the incorrect DLN and code 00 to establish the correct number.

(1) In resolving BOB cases, it is necessary to research the open SCCF for purposes of determining what DLNs is processed.

(2) The current complete SCCF file is available from any Sperry or IBM IDRS terminal using Command Code SCFTR.

(3) To access any DLN on the SCCF, enter Command Code SCFTR, a space followed by the Master File System Code, the Block DLN, and your entry code.

1. The master file system codes:

Master File	System Codes
1	Individual Master File (IMF)
2	Business Master File (BMF)
3	Employee Plans Master File (EPMF)
5	Information Returns Processing (IRP)
6	Non- Master File (NMF)

2. Enter the DLN as twelve numeric without hyphens or spaces.

(4) When researching other DLNs from the same Master File, use TAB key twice (rather than using a programmed function key or re-keying the Command Code) which places the cursor on the first position of the DLN for overlay of another DLN. One of the following displays results:

(5) The on-line control file is updated daily at the conclusion of the SCF–03 run and continuously from on-line SCFAJ adjustments.

(6) Use the print function to generate a copy of the transcript. For multi-page transcripts, this is the only way to view the entire record simultaneously. However, print the transcript only when necessary.

(1) Use action code 1 to add a document. All the data required for the document is entered on the correction record.

1. If the document has more than one section, enter a separate code 1 for each section.

2. For certain Form 1040, Form 1120, and Form 941, documents may be added using an abbreviated format.

(2) Enter action code 1, followed by the name control or check digit (if available) and Taxpayer Identification Number (TIN), with no spaces or field breakers.

(3) A modified BOB correction (non-remittance documents) method for adding a document is in production since early 1985 for Form 941 and Form 1040 (and their related series) and Form 1120 (except Form 1120-S, Form 1120-H, and Form 1120-POL). Excluding Form 943, Form 1040-ES, and Form 1042 (etc.). When using this BOB correction method, ERS action code 001 is generated, forcing the document to ERS (for Form 1120, the document is forced to the error register). However, this frees the remainder of the block for further processing. The modified BOB correction works only when the section number 01 is entered, the BOB action code is 1, and a name control and Social Security Number (SSN) is entered.

(4) Another modified BOB correction (for remittance blocks) method for Form 1040 is previously implemented for the 1986 processing year. The correction record is entered the same way as a non-remittance correction record except that in addition to entering section number 01, a BOB action code of 1, and a name control or check digit and SSN, an alpha character "R" is entered after the SSN immediately followed by the remittance amount. Spaces and commas are invalid for both BOBs correction methods. As with non-remittance documents, ERS action code 001 generates.

(5) When both the TIN and the name control is missing, follow these procedures:

1. Use four alpha character. "Z" for the name control and nine "9" as the TIN.

2. For Form 1040, use the abbreviated format and enter the remittance indicator and amount, if necessary.

3. Use the complete format for Form 941, Form 943, Form CT-1, Form 720, Form 1065, Form 1041, Form 990/EZ, Revenue Receipts and enter the ERS action code 510.

4. For all other documents, use the complete format and enter condition code "U".

5. When a Form 813 is present, use SSN/Employer Identification Number (EIN) and name control in place of four alpha characters "Z" and nine "9s" as the TIN.

(1) Action codes 1, 3, and 5 is usually input on Form 6813, BOB Correction Record, since the BOB register does not have enough room for all required data. Do not enter alpha field designators.

1. For the block header, enter document section number 00.

2. Enter the data for each section in the same order as transcribed per IRM 3.24, ISRP System.

(2) Corrections using action codes 2, 4, 6, 7, D, R, and N can usually be input directly on the BOB register.

(3) The registers and Form 6813 routes together to ISRP. Make sure that each sequence number is corrected either on the register or the form, but not both.

1. If the correction is entered on Form 6813, BOB Correction Record, line through the sequence number on the register.

2. When Form 6813 is used, all corrections for that sequence number is entered on Form 6813.

(4) Use action codes D, R, and N to remove the block from the BOB file. When using these codes, the documents cannot continue processing.

1. If the documents need processed, route them to Batching or ISRP for input.

2. If local procedures require document routing directly to ISRP, prepare Form 9382, Batch Transmittal, assign a batch number, and prepare the necessary batch control cards.

3. Always enter a BOB SCCF Adjustment Indicator 0 or 1 immediately after code D or N. action code D, N, or R is not used with any other correction.

(5) Enter the information on the BOB register as follows:

1. Enter action codes to the left of the document section number being corrected.

2. For the block header, enter the action code with SCCF Adjustment Indicator to the left of the "BH".

3. If using Form 6813, Block out of Balance (BOB) Correction Record, enter the action code in the designated box.

(1) One of the following conditions is present in the block:

1. An invalid section number or serial number.

2. A section number or serial number is out of sequence. That is, the section or serial number is not greater than the number of the prior record.

3. The first record of a block is not a block header.

4. A required section is missing from a document.

5. A section is present that is invalid for the document being processed.

6. A systemic problem—call Computer Systems Analyst.

(2) If transcription errors caused the BOB condition:

1. Enter the correct sections or documents using action code 3 to overlay a section.

2. If a document or section is transcribed twice, remove with action code 2 or 4. If necessary, a document is deleted, and added back when the block re-BOBs.

(3) If one document in a block has an invalid or missing section because the document is mis-blocked, delete the document with action code 2 and correct the count in the block header with action code 6.

1. For non-remittance blocks, use SCCF Adjustment Indicator 3 to automatically adjust the count on the SCCF.

2. For remittance documents, obtain a new DLN according to local procedures. Prepare Form 4028-A to change the individual document DLN that is in error. Then correct the count on the register with action code 6–0.

(4) Add sections or documents in the proper sequence.

1. An out-of-sequence section is found by an asterisk (*) at the left of the record.

2. Reinput with action code R, any block with out-of-sequence serial numbers.

(5) Do not try to correct any section number or other field with action code 6 without an alpha field designator. Instead, use action code 3 to overlay a section.

(1) The following information applies to correct a block header invalid condition. The specific requirements for the block header is included in IRM 3.40.37.4.2.

1. If 5 is the only BOB code present, only the block header section prints on the register.

2. An asterisk normally prints to the left of the alpha field designator of the invalid field.

3. If the asterisk field is correct, check format code and program fields. Work is reinput with action code R.

(2) Consider the impact on the Service Center Control File when changing the DLN (Field C), or Year Digit (Field D). The count and amount fields (L, M, and N) also affect the SCCF, but normally would not error with a BOB code 5.

(3) On certain revenue receipts document codes, you must enter 00 in field "M".

(1) BOB code 9 is assigned to a block of documents when the computer accumulated totals for document count, pre-journalized credits, pre-journalized debits, or secondary block amounts do not equal the corresponding totals in the block header record. The computer accumulated totals is printed on the Block Proof Total line for the block on the BOB Listing. Differences between the computer accumulated totals and block header totals is printed on the difference line for the block.

(2) For all other blocks with BOB code 9, examine the source documents and register to determine the correct count and amount.

(3) Count errors. Take the following actions to correct the errors.

1. Check the BOB register to determine that every serial number shown on the header document is entered and that none have been entered twice. A BOB code 1 may also be present, identifying a sequence error. An "@" shows nonconsecutive documents on an original block.

2. If a document is omitted from transcription, add the record using action code 1. See IRM 3.40.37.7.1.

3. Check for notations on the header document to determine if the documents is removed or amounts changed. If the header count is in error, correct with action code 6.

4. To correct the SCCF Count, enter BOB SCCF Adjustment Indicator 3 immediately after the action code for non-remittance blocks only.

5. If the SCCF Count is corrected for a remittance block, prepare Form 4028 using adjustment code 70 to increase the count or 80 to decrease the count. See IRM 3.40.37.6.4.1 .

6. Remember that the SCCF and header will be in agreement when BOB code 9 is present without other codes. Thus, whenever the header count is changed, also correct the SCCF count.

7. If a document is missing, check for any Form 2275, Records Request, Charge and Recharge, or a notation on the header document. Search the block carefully to determine if two documents is fastened together or if the document is out of sequence. Search all blocks from the same batch that may have BOBed because too many documents present. Inspect the batch holding area for any loose document that separated from the block.

8. If a remittance document is not found, prepare Form 2275, Records Request, Charge and Recharge, as a substitute for the missing document.

(4) If a RRPS 813 document is present, use SSN/EIN and name control in place of four alpha characters "Z" and nine "9s".

1. Enter the DLN and any debit or credit amount on Form 2275.

2. Notate "Lost Document" in remarks.

3. Enter a "U" code or ERS action code 510 on Form 2275.

4. Enter a substitute record on the BOB register.

5. Enter any amount required to bring the block into balance.

6. If a condition code field is available, enter code "U". For a return in the Form 1040, Form 941, Form 1065, Form 1041, Form 1066, Form 943, Form 940EZ, Form 1040-ES, Form 720, Form 990, Form 990-EZ, Form 1120-S, Form 7004, Form 8736, Form 2758, Revenue Receipts or CT-1 series, enter ERS action code 510.

7. Leave the remaining record blank unless fields is input to prevent new BOB conditions.

(5) For non-remittance documents, make the same search for a missing document. If not found, annotate on Form 1332 that the document is missing. Use action code 6–3 if the SCCF is also changed.

(6) Block imbalance on credits, debits, or secondary amounts.

(7) Verify that block header record amounts agree with totals on the control document (Form 813 or Form 3893).

(8) As source document errors are detected, enter the correct amount on the BOB register, keeping in mind the effect of the corrections on the amount of imbalance. Stop the checking of balancing amounts when the effect of a correction is to bring the block into balance. Enter each correction on the register with action code 6 if the alpha field designator is shown on the register or action code 3 if the field designator is not shown.

(1) This code is generated whenever the mainline computer detects data that suggests mixed document information. A mixed problem Code Indicator A appears in front of the documents identified as mixed data. Instead of the normal alpha field designators, the entire record is printed for each section in the ISRP input format. Each program determines the specific mixed data checks.

(2) Correct the mixed records using any necessary action codes. Substitute mixed data or incorrect sections using action code 3. If the record is correct, enter action code 7 for the block header section.

(3) If several documents transcribed incorrectly, it is NOT necessary to reinput the entire block or make many document corrections.

1. Prepare Form 3893 to reinput only those documents that must be transcribed again.

2. Prepare Form 4028 with From-To Code 1–0 for the count and amount of the documents remaining reinput Data.

3. After the SCCF adjustment has posted, correct the count and amount on the register with action code 6–0 and remove the erroneous documents with action code 2.

4. Note the date and action taken on Form 813 or Form 1332.

(4) If the mixed data involves the original and a copy of the same document, remove the second document using action code 2 and correct the SCCF count with action code 6–3. "X-Out" any true duplicate and staple the copy behind the original or first document.

(5) If a prior year return is batched in a current year block, enter the tax period for the prior year return using action code 3.

(6) When the mixed data involves consecutive documents with identical SSNs, line through the duplicate SSN and enter nine (9s). This forces the document to ERS for more research and assignment of a new number. Note on the return with the duplicate SSN that the return has the same SSN as another.

(1) This code is used for errors found by the ISRP data entry clerk. A note is attached from ISRP indicating the input error.

(2) Correction procedure is the same as for BOB code A.

(3) If no note is attached, and no other BOB condition is present, correct with action code 7 for the block header section.

(1) If two or more original blocks are entered on the same day with the same DLN, one or both blocks appears on the BOB register with BOB code N.

1. Normally, only the second block shall BOB for documents entered through ISRP. For RRPS, both blocks BOB. However, code S and/or R may appear.

2. Because of the nature of the SCCF DLN Key File, if a BOB code P is present, BOB code N does not appear.

(2) The two blocks should be considered together for proper resolution. Use the BN SCCF Transcript to research the complete SCCF history.

(3) If Form 3893 is present indicating the documents not original, make sure the Reinput source code is entered in Field B. See IRM 3.40.37.5.5 for the correct codes.

(4) If the block on the BOB register is transcribed incorrectly, enter the correct DLN. Use action code 6 unless the transcription error has generated incorrect format codes. If the documents require enter action code N, SCCF Adjustment Indicator 0. Reinputting an SCCF adjustment is not necessary, as the correct DLN is established already.

(5) If the block that did not BOB has a DLN that is entered incorrectly, contact Data Controls immediately. Data Controls may switch the DLNs on the documents to allow the continuation of processing to continue or they may take action to delete block for renumbering. This condition does not apply to RRPS block.

(6) If both DLNs entered correctly and original blocks, one block is renumbered. If possible, renumber the block that appeared on the BOB r.

1. Assign a new DLN to the duplicate block according to procedures.

2. Establish the new DLN on the SCCF using adjustment code 00. Enter 9–9 to show X-Ref DLNs for the old to the new to the old on each SCFTR DLN module.

3. After the DLN is established, correct the DLN on the BOB register with action code 6. If a format code change requires the block to be reentered, use action code N.

(7) Any block on the BOB register that keeps the same DLN may be cleared with action code 7.

(8) If duplicate DLNs cross Master Files and valid on the SCCF, a manual SCCF adjustment is not always necessary. If the DLN is non-remittance, enter N–1 to renumber one of the blocks on the SCCF. See IRM 3.40.37.6.4 .

(1) This code shows that either the DLN is not on the Service Center Control File or that the proper control record to establish a block is not on the SCCF.

(2) Coordinate with the Data Controls function to ensure that the SCCF source document (Form 9382, Form 813, or Form 4028) is input. If the BOB condition is caused by a problem with the timing of computer runs, refer to the BP SCCF Transcript for research.

(3) Most BOB code P conditions get resolved by the Data Controls function using the BOB P code Block List from GMF–06–41. All blocks not on the SCCF is pulled and worked by Data Controls from the BOB inventory.

1. If the SCCF is corrected, the block is released from BOBs automatic without the input of a BOB correction record. Some of these blocks should be noted by Data Controls to indicate the required correction on the block header.

2. If the block had multiple BOB conditions, including code P, the block is not released from BOBs automatically. However, all BOB P blocks get listed on the BOB P code Block List and worked by Data Controls first.

(4) The following procedures get completed by Data Controls:

1. Examine the documents blocks to determine whether the DLN is transcribed correctly.

2. Check the Batch Transmittal, Form 9382, to ensure that the same DLN is found on both documents and ensure that DLNs have not deleted or changed.

IF	THEN
Form 9382 is not processed,	Hold the blocks until SCCF control is created.
Form 9382 processed incorrectly,	Prepare Form 4028 with adjustment code 00 to establish the DLN on the SCCF. If an incorrect DLN is created on the SCCF, also prepare an adjustment to delete the DLN. Use From-To code 0–2. Ensure that each SCCF adjustment is prepared once only. In some cases, the adjustment is already prepared by the person working the CRL or SCCF posting transcripts. When the SCCF is correct, the block is released from BOBs automatically unless other BOB codes present.
The DLN that appears on the register is transcribed incorrectly,	Enter the proper DLN with action code 6.
The DLN is invalid,	Renumber the documents. SeeIRM 3.40.37.6.2 . Prepare a 00 SCCF adjustment. The block normally is entered with action code N.

(5) Form 4868 with extension to Form 706 and Form 709 incorrectly posts to IMF 30.

1. Delete the IMF MCR (0-2).

2. Establish the BMF (0-0) -Tax Class 5.

3. Journalize the file and tax class changes.

4. Walk document through Mainline to post $ with TC code 670 to MFT 52 Tax Class, Doc code 19, and secondary TC 460 (no $).

5. Process a TC 460 (no $) to the corresponding MFT 30 account.

   Note: Process TC 460 to either account if received after 7- day grace period.

(1) BOB code R occurs whenever the count and amount of the block header conflict with the SCCF DLN Key File.

1. For original blocks, the count and amount must agree with the SCCF Suspense Count and amount.

2. If Reinput source code N, R, U, or 4 is present, the count and amount must be less than or equal to the SCCF Suspense Count and amount.

(2) Count and amount correction procedures replace those for BOB code 9.

1. Compare the SCCF count and amount with the block header totals and the block proof totals. Refer to the SCCF Transcript for a complete SCCF history.

2. Prepare any necessary SCCF adjustments and correct the register consistent with BOB code 9.

(1) This code identifies blocks for which more than one SCCF DLN key record or master control record is entered for the DLN.

(2) Normally, at least one of the duplicate control records is entered the same day and produces a SCCF posting transcript that is being worked simultaneously with the Data Controls function.

1. Contact Data Controls and jointly find the correct control record. Data Controls prepares the necessary SCCF adjustments.

2. When the SCCF action is complete, correct the BOB register. Use action code 7 if no other BOB codes exist.

(3) If the duplicate control record(s) is for different Master Files, both DLNs may be valid on the SCCF.

1. If non-remittance, correct the DLN with action code N, SCCF Adjustment Indicator 1.

2. If the duplicate DLN is with-remittance, or if the Master Control Record or SCCF record is incorrect, prepare Form 4028 to correct the SCCF.

(1) This code finds a block for which the format code failed to match a Master File System Code or failed to match a valid Master File DLN. It also finds an invalid tax class/MFT combination. The program is unable to define a valid document type.

(1) This code appears on any re-BOB in which the previous correction is incorrectly edited or transcribed.

(2) If more information is necessary to determine the cause of the invalid correction, refer to the Invalid BOB Correction List that provides the complete input record and identifies a literal explaining the reason for the invalid correction. See IRM 3.40.37.4.2 for more details on the Invalid BOB Correction List.