3.12.37. IMF General Instructions

(1) IRC Sec 6213(b) provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns.

(2) Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

(1) The SP Director is responsible for monitoring operational performances for the Submission Processing campuses.

(2) The Operational 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 for following the instructions contained in this IRM and maintaining updated IRM procedures.

(1) Program Goals: Correct all errors that are identified by the Error Resolutions System.

(2) Program Reports: The Monitoring Section under Submission Processing Program Management /Process Assurance monitors the ERS Reports.

(3) Program Effectiveness: The program goals are measured by the following reviews:

1. Embedded Quality Submission Processing (EQSP) individual quality review

2. Computer Assisted Review of ERS (CARE) is an on-line review of Taxpayer Notice Code (TPNC) assigned by the ERS/Rejects tax examiner during processing

3. Balanced Measures

4. Managerial Reviews

(4) Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Review and concurrence is performed by affected offices according to the clearance process established in IRM 1.11.9 Internal Management Documents System-Clearing and Approving Internal Management Documents (IMD) prior to publishing.

(1) The Code & Edit/ERS Section of the Return Processing Branch of Submission Processing is the program owner of this IRM.

(1) Submission Processing (SP) and Modernized E-file.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn’t working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights.

(2) TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7.3, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

(3) While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the Office of the Taxpayer Advocate and its functions within the IRS to assist these taxpayers, TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

(4) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(1) Ensure each person working TAS cases are experienced in all aspects of ERS/Rejects work.

(2) Review the case to ensure the case is being worked by the correct service center and SP is the correct area. If the case is not your area or the correct service center, contact the TAS employee in Section II part 1, Section IV, and your lead.

(3) Check to see if the document is in ERS. If in ERS, follow IRM 3.12.2IRM 3.12.3 and IRM 3.12.37. If not in ERS, ACTVT the return and work the following day. If the document is not in ERS, fill in all appropriate response from Section VI – RESPONSES

(4) When correspondence is needed from the taxpayer to close the return, and the return is in workable suspense and not included in the e-mail or the OAR PDF, GTREC the document (do NOT clear it). GTSEC 01 and input OARXXXXXXX (the OAR number from Section I, Part 3) in the 01CCC field and LEADXXX (your team number, Ex: LEAD101) in the 94EXV field. Request the information from the TAS Case Advocate (CA) in PDF format following TAS CASE ADVOCATE EMAIL CORRESPONDENCE procedures below.

(5) After processing a TAS case in which TAS is asking the tax examiner to remove the IRC 1341 credit due to taxpayer error, tax examiners will notify their local P&A analyst by sending an email which includes the DLNs they have closed.

(6) If the document is NOT in workable suspense, ERINV the DLN to see if it can be activated. If the DLN can be activated, ACTVT the document and work the next day GTSEC 01 and input OARXXXXXXX (the OAR number from Section I, Part 3) in the 01CCC field and LEADXXX (your team number, Ex: LEAD101) in the 94EXV field. Request the information from the TAS Case Advocate (CA) in PDF format.

(7) If correspondence was requested and it is the completion date of the OAR or the OAR has expired and no correspondence has been received from the CA, e-mail the CA with the following literal: The OAR is set to expire or has already expired. Provide the requested information by close of business tomorrow or OAR will be processed as a no-reply.

(8) Follow all local procedures for processing TAS cases.

(1) The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS uses Form 12412, Operation Assistance Request to initiate the OAR process.

(2) In cases requiring an OAR, TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion.

(3) When TAS requests expedite processing, Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within one workday of receipt of the OAR.

(4) For OARs not requiring expedite processing, the Operation Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within three workdays of receipt or the OAR.

(5) Make every effort to expedite completion of OAR cases. Form 12412 indicates time frames for OAR Case completion. Employees:

• Work with your manager and the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon timeframes for follow-up based on the facts and circumstances of the particular case.

• Immediately notify your manager if you can't resolve a taxpayer’s case by the requested timeframe or by a negotiated extension date.

• Discuss your findings and recommendation for final case disposition with your manager and the appropriate TAS contact. The TAS contact communicates the final case decision to the taxpayer. However, you and your manager can also tell the taxpayer of the decision.

• The TAS employee elevates this disagreement to their manager who discusses it with the appropriate Operating Division manager, if you, your manager, and the TAS contact can't agree upon the resolution to the taxpayer’s problem. Elevate any disagreement up the chain to your Department Manager.

• Upon case resolution, the tax examiner assigned the OAR completes section VI of Form 12412 and returns it to the TAS Case Advocate assigned the case. Return the Form 12412 within three (3) workdays of completing all actions and posting all transactions.

(6) For more detailed information, refer to IRM 13.1.19, Advocating with Operations Assistance Requests (OARS).

(1) This manual contains instructions that apply to several different functions within the Input Correction and Document Correction Operation.

(2) Subsections in this manual contain procedures applicable to several different functions. However, tax examiners and clerks are not expected to be knowledgeable regarding portions of this manual that clearly do not relate to their work functions.

1. Control Clerk—Controls the inventory received into the Input Correction Operation from other areas. They also control and release inventory to other functions.

2. ERS/SCRS—Returns or source documents that have failed validity, consistency or math computation and must be corrected via ERS or SCRS.

3. Suspense/Rejects—Returns and documents are unprocessables and included as rejects.

   Note: Returns activated to be worked via the Error Resolution System (ERS) will be processed using IRM 3.12.2 & IRM 3.12.3 Individual Income Tax Returns and/or IRM 3.22.3 International ERS.

4. Reports—Designed to control and monitor inventories. Some reports are designed to monitor the performance of employees.

5. Rejected Unpostable Returns - Certain unpostable returns will be forwarded to Rejects by the Unpostable function to be worked via ERS. These returns will be processed using the procedures in IRM 3.12.37, IRM 3.12.2, IRM 3.12.3, IRM 3.12.179, IRM 3.13.122 and IRM 3.22.3.

(1) This subsection references Internal Revenue Manuals (IRM) and job aids used in processing tax returns.

(2) The resources below provide the IRM references and titles.

(3) The following are additional related resources:

• Servicewide Electronic Research Program (SERP)

• Integrated Automation Technologies (IAT)

• Integrated Data Retrieval System (IDRS)

• National Archives and Record Administration (NARA) approved Document 12990, IRS Records Control Schedules, for records retention, disposition, and destruction guidance.

(4) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(1) This subsection of the manual contains a listing of the miscellaneous forms used in error resolution procedures. The forms below can be found on the Forms/Pubs/Products Repository and/or the Rejects Job Aid 2532-701.

(2) Refer below for a listing of forms and their uses.

(1) The IMF Forms chart below contains a listing of the forms corrected on the terminal via Error Resolution System (ERS).

(2) Forms 1040A and 1040EZ are historical beginning in tax year 2018. Form 1040-NR-EZ are historical beginning in tax year 2020.

(3) Below are the forms used and the description of each form:

(1) The table below provides a list of related Control D reports. This is not an all-inclusive list. It is intended to provide a basic point of reference. Go to Job Aid 2515–019 for more information.

(1) The control clerk is responsible for controlling error documents including:

• Controlling transcription carts

• Alpha Block Control Number (ABC) Listing or Batch Transmittals

• Document withdrawal requests

(1) This subsection of the manual lists the procedures to be followed for pulling ERS suspense documents.

• Pulling ERS Suspense Documents, ERS-17-40

• Disposition of documents

(1) This subsection of the manual provides information about the ERS reports.

(2) Information in this subsection includes the following:

• Error Resolution Inventory Control Report, ERS–17–47

• Error Resolution Error Inventory Summary, ERS–13–41

• Error Resolution Error Inventory, ERS–13–40

(1) This subsection of the manual lists the Batching procedures for the suspended and Non-Pending Correspondence to be entered by Letter Input Clerical Teams.

(2) Batch documents by Paper, area of suspense (Code & Edit or ERS), 2nd Correspondence/Non-Pending, and special suspense codes.

(3) Limit batches to 25 documents each. Assign each batch numerically in range or per local procedure based on type of correspondence. Notate batch number on each bundle and the log in order to ensure numbers are not reissued.

(4) Bundle work by type and place on batch carts for letter processing by processing day.

(1) This subsection lists procedures performed to set-up the Letter tool prior to entering ICO Correspondence:

Note: If inputting correspondence for another site, remember to CMODE and use the other site’s IDRS. See Document 6209 for Command Code CMODE and Return Address codes.

1. Open IAT on Desktop after logging into IDRS.

2. Open Letters and select Options: CAS Mode - Checked; View - Unchecked; User Settings to complete tabs.

3. Letter Tool Tab - the following listed items will be selected:

Section	Action
Tool Defaults	Check "Show Selected Only"
Tool Defaults	Default to DLN research
Tool Defaults	Populate form to applicable fill-ins
Tool Defaults	Populate plan numbers to IRS Control N.
Tool Defaults	Populate tax period to applicable fill-ins
Tool Defaults	Populate TIN to applicable fill-ins
F5703 Print	Manual
Letter Sent	Confirm transmit of CC LPAGE
Letter Sent	Clear fields after letter is successfully sent
Letter Sent	Close tool after letter is successfully sent
Sort Letters	Useage
Sort Scenarios	Useage
Sort Paragraphs	Useage
STAUPS	Checked (Cycles default of 03)
LPAGE Defaults	Number: 12C
LPAGE Defaults	Employee: (enter 10 IDRS Employee number)
LPAGE Defaults	Suspend: R
LPAGE Defaults	Ex-Spouse Copy: Unchecked
LPAGE Defaults	OMB, CB, & PA: All Blank
LPAGE Defaults	Return Address Code: Specific by Service Center - See Correspondex Return Address Codes (irs.gov)

Note: Use CMODE when inputting correspondence for the primary site.

4. General Info Tab - Fill-in Name, Mailing Address, & Manager’s Information fields. The following listed items will be selected:

Section	Action
IDRS	Minimize IDRS when researching: Checked
508-Compliance	Zoom Text User: Checked

5. Work Info Tab - Function and Program Codes & Categories remain blank. The following listed items will be selected:

Section	Action
Organizational Information	BOD: TS SP
Organizational Information	Org: Input Corrections
Organizational Information	Area: Error Resolution
Organizational Information	Title: Clerk
Organizational Information	Team Number: Enter Unit 5 digit number
Organizational Information	Badge Number: Varies by Clerk

6. Letter Info Tab - the following listed items will be selected:

Section	Action
Signature Code	Austin - CJ Kansas City-CB Ogden-AJ
Opening	None
800 Extension	0922
Certified Mail Signature Code	Blank
Closing	None
800 Number	800-829-1040
My Info	Fax: by Campus Austin paper -855-204-5020 Austin MeF - 844-254-2836 Kansas City paper- 855-892-7588 Kansas City MeF - 844-254-2834 Ogden paper- 855-309-9361 Ogden MeF- 844-254-2835
My Info	All other fields to be completed by user.

7. Select Save

(1) Correspondence is input by tax examiners or clerical clerks following local procedures.

(2) Input the letter using the IAT CAS Letter Tool. Refer to the Letter Job Aid at Letters Job Aid.

(3) Input other Non-Pending C Letters using IAT as appropriate.

(4) Correspondence must be issued as soon as possible, but no later than 10 business days from the ERS Suspense date. If correspondence has not been issued within 10 business days, ACTVT and resuspend return immediately and issue correspondence.

(1) The ICO Letter Inventory Tracking System (ILITS) is an IAT tool used by the correspondence function to maintain and control the letter inventory. The tool performs three primary actions:

• Add Case Controls

• Close Single Case Controls, and

• Purge Expired Case Controls

(2) The CRX0316 Report is a daily report on Control-D, which contains the previous day’s letter input data. Use the Add Case Control feature daily to run the CRX0316 file through the ILITS tool. Case controls are added to display the Batch Number on CC ENMOD, which identifies where the document is located in the suspense file. This control will also show on the CCA4243 Overage Report with a list of the controls assigned to the employee who ran the tool.

(3) Use the Generate Batch Sheets feature to print all the batch sheets for that letter file. Associate each batch sheet with its related bundle and place the bundle in the suspense file in batch number order.

(4) As correspondence replies are received, associate the reply with the return. Use the Close Single Case Control feature and the SSN on the reply/return to close the case control on CC ENMOD and activate the return to Workable Suspense Inventory.

(5) Use the Purge Expired Case Controls feature to run the weekly Overage Report through the tool to close the case controls on the No Reply documents. Do NOT activate No Reply documents. When the suspense period has expired, IDRS will automatically place the documents in the Workable Suspense Inventory.

(6) Batch Sheet and Case Control Instructions to be run daily:

1. Control-D filter, Report Name CRX0316

2. Verify and select correct day of work, click on Report and Select SAVE

3. Click on save and then select SAVE AS in the drop down box and add the previous day’s date to the end of the file name

4. Select C-drive, Users, your SEID, My Documents, SBU, IAT, Save

5. Go to IAT Tool and select Generate Batch Sheets

6. Select Continue (a list will open in IAT of the CRX0316 saved in the C-drive) Select the previous day’s date, select Open - Batch sheets will print

7. After Batch sheets are complete select Add Case Control

8. Select Continue (a list will open in IAT of the CRX0316 saved in the C-drive) Select the previous day’s date and select Open

9. Once complete, close out of ILITS

(1) As new data enters the Submission Processing Campus (SPC) computer, the computer performs validity and consistency checks, mathematically verifies taxpayer computations, and codes the data to assure taxpayer notification of errors.

1. If the data for an input document passes all required checks, it is placed on a tape for transmittal to the Enterprise Computing Center at Martinsburg (ECC-MTB). This is known as good tape.

2. If the data for an input document does not pass all validity checks, the record is placed in error status.

(2) The error sequence numbers have gaps because the same series of numbers is used for BOB registers. The last number on the right side of the Document ID line is a register counter used to count the number of errors within a batch of work.

(3) The Error Display Run Control Report, GMF–10–40, is generated daily as a computer summary of the error processing for the day.

1. The information on this report reflects the totals for the Error Register Summary, Pull List, and Daily Error Volume Report.

2. Three portions of this report are used in preparing Form 6826, Error/Reject Display Request Card.

(1) The Daily Error Volume Report is a listing of volumes of error records in each program on the error tape. The information is provided by Master File and Error Sequence Number Julian date. This report is used to schedule the workload for Error Resolution and to prepare Error Display Requests.

(2) The last line of the report contains the total volume for all programs within the Master File and Julian date specified.

(3) There is a summary page for each Master File system. The summary page is in the same format as the detail page except that the word SUMMARY replaces the Julian date on the second print line.

(4) Review the Daily Error Volume Report when preparing the daily Error Display Card to be sure the correct error Julian dates are being requested.

(5) If any items are shown with a Program Number of 00000 determine which programs are not recognized by number and follow the procedures in IRM 3.30.126, Control Data Analysis, for updating the Program Number Master List.

(1) The Error Register Summary (GMF–10–42) is produced when the error register is printed.

1. GMF–10–42 reflects the count of all the error documents printed on the register for that day.

2. This summary is used by management to maintain a daily count of work in the Error Correction function.

(2) This summary contains totals for each type of error document by Program Number and error status (i.e., Raw, 1st Loop, and Advanced Loops). The listing also provides the total error documents in error status for all program numbers within a Master File.

(3) The count by loops is based strictly on the Julian dates designated by the Error Display Card. The computer does not independently determine how many times a record has appeared on an error register.

(4) Any program shown as Program Number 00000 with no title has not been recognized by the Program Number Master List. See IRM 3.30.126, Control Data Analysis, if any programs have not been identified or if changes are needed to identify campus subprograms.

(1) The Error Correction Control function receives the error register from the Computer Operation normally within half a day after receiving the carts of newly transcribed documents.

(2) After verifying with the Error Register Summary, the correct registers have been received, the registers are sorted by batch number for association with the documents.

(3) The control clerk assigns portions of the error register with the related document cart to the various units. Follow local procedures for controlling, routing, and/or sign-out forms prepared by the Error Correction Control function.

(1) Each error register is corrected, transcribed, and re-validated. If the record is still unresolved, a loop error register is printed and worked in the same manner as the original register.

1. In some cases, the original register has not been corrected or transcribed and the loop will be identical to the original register.

2. The raw registers may be retained and compared to the loop to help identify program or transcription problems.

(2) In most campuses, first loop registers are worked directly from the document carts in the same manner as raw.

(3) For second loop, all documents must be pulled from the blocks and associated directly with the individual error registers.

(4) Be sure to indicate on the Block Header, Form 1332 or Form 813, that the document is being pulled for error loop.

(5) Be sure that old error records do not remain in the inventory for an extended period. Except for Information Returns Processing (IRP), all errors will be corrected or rejected within three weeks of the Error Sequence Julian date. Carefully monitor the Daily Error Volume Reports (GMF–10–43) to ensure that this procedure is being followed.

(1) The Error Pull List (GMF–10–42) may be requested as an aid to locating source documents for error register items:

1. The Error Pull List may be printed for raw errors, first loop, second loop, or subsequent loop.

2. The Error Pull List is always printed in the same sequence as the error registers.

3. The Error Pull List is recommended for the loop in which the documents will be pulled from the block for association with the individual register. The listing is then used as a check list as the documents are pulled.

(2) The Error Pull List Summary may be used to assist in scheduling the resources needed to pull documents.

(1) Corrected error registers are released to the control function as the pages are completed by tax examiners and/or quality review.

(2) The registers are batched and routed to ISRP throughout the workday until the daily cut-off. The last transmittal for the day's registers will be marked final.

(3) Each block of registers must have a correction Alpha Block Control (ABC) and each corrected register requires a serial number.

1. If the ABC is generated and is to be transcribed, it must be underlined for the first record of the register block.

2. An ABC sticker must be used if the ABC is not generated or is not to be transcribed.

   Note: The ABC sticker will take priority over the generated ABC. In this case, the generated serial numbers may still be used as long as they are in ascending sequence for the transcription operations.

3. If the Serial Number (SN) is not generated, an SN must be stamped or written above and to the right of the @@ signs.

4. If the SN is generated, but is not to be transcribed, an SN must be stamped (or written) above the generated number. (The generated SN will not be lined through in this case.)

   Note: The stamped or written SN takes priority over the generated SN.

5. If a record on the error register is not to be corrected at all for that day (i.e., no corrections are to be transcribed for that record), the SN must not be stamped or written onto the register for that record. In addition, if a generated SN is present, it must be lined through. The absence of any SN—or the presence of a lined through SN—will indicate to ISRP not to transcribe any correction data for that record.

(4) The error registers are returned to Error Correction after transcription. Verify that no unusual problems have occurred on the next loop; once all issues are resolved, destroy the error register.

(1) Associate each reject register with the source document, per local procedures.

(1) The Reject Sequence Number (RSN) is used to access each record on the file.

(2) The RSN is 10 digits displayed in the format of X–XXX–XXXXXX. The RSN format is described in the following table:

(1) The Reject Inventory List (GMF–11–43) is a listing of all items in the reject inventory as of the date of the listing.

(2) The listing may be produced in any of the following sequences:

• Document Locator Number (DLN)

• Reject Sequence Number (RSN)

• Taxpayer Identification Number (TIN)

(3) Produce the inventory list at least once a week as a research tool for items in Rejects. Retain this list for at least one year as outlined in the National Archives and Records Administration (NARA)-approved Document 12990, IRS Records Control Schedules, for record retention, disposition, and destruction guidance.

(4) The Reject Display Card is used to request the inventory list and select the sequence(s) for the printed list.

(1) Upon receipt of the documents and registers, the Reject Control Clerk will compare document and register for correct association.

1. The tax examiner/clerk will make sure that all documents are received or noted as missing.

(2) Route the work to the applicable functions within the unit.

(3) Some Reject Registers will be received without documents.

1. Submission Processing Campus deletes have already been pulled by Data Controls in Accounting.

2. Verify the DLN and alpha with Data Control and code the register with Action Code 2–R.

(4) If the document is not on the reject inventory listing, route to a Lead ERS Tax Examiner for research to determine if the transaction has posted to the Master File.

(1) Each corrected reject record is resubmitted to the normal validity checks just as any error record is.

1. The record becomes a reject loop if the correction has failed to clear to good tape or to delete from the reject file.

2. Each time the reject loop register is printed, every record in loop status is re-displayed, regardless of whether a correction has been transcribed.

3. A reject loop record can be returned to a regular reject status with Action Code 9. This will prevent the record from reprinting each time the loop is printed.

(2) Reject loop records are considered part of the reject inventory and will print on the Reject Inventory List, Reject Aged List, and Reject Disposition List. Corrected loop records do not print on the Correction Verification List.

(3) Any action that is valid on a reject register is also valid on a reject loop register. It is not necessary to re-reject the record before deleting it with Action Code 2.

(4) Reject loop registers must be associated with the documents in much the same way as raw rejects.

1. Separate Reject Pull Lists may be requested for reject first loop or all subsequent loops.

2. If the corrected raw reject documents were sent to Files, send the first loop pull list with the registers to the Files Cycle Control function.

(5) Print reject loop registers at least once a week, but may be printed as often as daily.

(6) Use the Reject Display Card to request printing of the loop. Use the Reject Sort Card to determine the print sequence and to request the pull list.

(1) The Reject Register Summary (GMF–11–45) lists all programs and categories of reject registers for the day.

(2) Use this summary to ensure all registers are received. It may also assist in work assignment or resource allocation.

(1) Batch the completed reject registers for data transcription as follows:

1. Separate the documents and route to Files or other holding area as determined by campus management.

2. Sort the registers into raw and loop, by Master File.

3. Separate the corrected from the deleted register.

4. Group into blocks of 100 or fewer registers.

(2) Assign a sequential Serial Number to each register.

1. Enter the serial number immediately above the Reject Sequence Number.

2. Number the registers consecutively, beginning with 00.

(3) Enter an alpha sticker on the top-left corner of the first document in each block.

(4) Prepare a transmittal to ISRP according to local procedures.

(5) The registers are returned after transcription and matched against the Reject Correction Verification List. Retain this list as outlined in the National Archives and Records Administration (NARA)-approved Document 12990, IRS Records Control Schedules, for records retention, disposition, and destruction guidance.

1. Deleted registers are filed and retained for one year.

2. Corrected raw reject registers are retained for four months.

3. Corrected loop reject registers may be destroyed.

(1) The Reject Correction Verification List (GMF–11–48) is printed in correction block and Serial Number sequence for easy association with the reject registers returned from transcription.

1. This listing contains an entry for each reject correction record which either failed to match to a reject document by RSN or matched to a previously non-corrected reject. Reject loop corrections are not printed on this listing and require no verification because no match would print as a subsequent loop.

2. This listing matches the order in which the corrected registers were transcribed.

3. Compare each block of returned registers with the Verification List to ensure that all corrections were transcribed. Corrected items identified as Valid or Invalid require no additional action. If the item is still in the reject inventory, a loop register will be printed.

4. Deleted items (Code 2–D or 2–R) must be further checked against the Reject Disposition List. (See IRM 3.12.37.9.9 Reject Disposition List).

(2) Put the following from the block for re-transcription or, if necessary, to be reworked:

1. Any register with a corrected RSN that was not transcribed.

2. Any register identified as No Match.

3. Any register identified as Dup RSN. If the two corrections are input for the same SN, both will come out as Dup RSN, unless one also had an incorrect Format Code.

(3) Check the Summary and reconcile the total count with the number of registers processed.

(4) Retain the Correction Verification List as an index to the corrected registers for at least one year.

(5) Items identified as Invalid will always loop. Some of the reasons for Invalid corrections are as follows:

• Invalid Action Code

• Invalid RSN

• Invalid Action Code for the section being corrected

• Invalid data for the Action Code

• Action Code 2 not followed by a Disposition Code

• Action Codes 2, 7, or 9 used with other Action Codes

• SNs transcribed in the wrong sequence

(1) The Reject Disposition List (GMF–11–47) is used to research rejects that have already matched corrections input.

(2) This listing is printed in RSN sequence and includes all corrected rejects for that date, both raw and loop.

(3) Each entry includes a literal indicating the disposition of the document, or in the case of renumbered documents, includes the new DLN.

1. Good—Valid correction sent the document to good tape.

2. Loop—The correction was invalid or a valid correction failed to resolve all reject conditions.

3. Reinput—Action Code 2 and Disposition Code R. Check off each reentry document and mark the date as it is released to Accounting.

4. Re-Reject—Action Code 9.

5. Void—Action Code 2 and Disposition Code D. These items must be checked against returned reject registers to ensure that the correct code was entered.

(1) The error and reject register correction systems provide a great deal of flexibility in deciding what registers and inventory listings will be printed each day, and in what sequence.

1. Form 6826 is prepared to select the needed printouts. It is for register processing for all Master Files. Programs that have been converted to ERS cannot be affected by this form. Form 6826 is now PDF fillable and is available on the Forms and Pubs website.

2. The program provides a "default value" that determines what will be printed when no card is input.

(2) Sections I, II, and IV of Form 6826 are used for error registers.

(3) Sections III and V are for rejects.

1. The error correction sections are normally prepared in the Error Correction Control Unit and are input to run the GMF-10.

2. The rejects sections may be prepared by the Control Unit, Rejects Unit Supervisor, or the lead TE and are input to run the GMF-11.

(4) Complete Form 6826 electronically and follow the steps below to input the IRS Service Central (formerly OS GetServices) RF Ticket request.

1. Go to IRS Service Central from the IRS Share Point homepage.

2. On the main page of IRS Service Central, click on the smart search button and type in Batch Processing/Job Scheduling-Unisys.
   Select 18370-Batch Processing/Job Scheduling-UNISYS.

3. On the next screen, input the below information:
   Application: GMF SCF Reject Display Error Cards
   Type of Work: Job Run
   Description: GMF SCF Reject Display Error Cards.

   Example: GMF SCF Reject Display Error Cards for Ogden SC

4. After completing the information in the above fields, click Add to Cart.

5. The next screen is where you will add your Form 6826 SCRS order card by following the steps below.
   Locate the SCRS order card file.
   Click on the file and open as this will attach the file to your ticket.

   Caution: Verify Form 6826 is added before moving forward. If the file is not there, go back and add the file.

6. Once you have added Form 6826, click the save button and then Checkout.

7. On the next screen, click the clock/calendar button and select today’s date for the order.

8. In the Purpose box add the following text, Please follow the attached file for the SCRS order card for (enter your site).

(1) Section 1 will be prepared whenever the Correction ABC and SN are preprinted on the error registers.

(2) Examine the Informational Run Control Data for the Beginning ABC on the Error Display Run Control Report (GMF–10–40) of the previous day.

(3) Enter the Beginning ABC to be Input Next Day in Section I of Form 6826.

(1) Section II, Error Display Card, is used to request the printing of raw and loop error records from the error tape and must be input daily.

(2) Use the following chart to determine when the documents will appear on the register:

(3) Each horizontal line on the Error Display Card represents a computer line. A separate line must be completed for each Master File. A separate line must also be completed if only certain programs within a Master File are being requested.

(4) Circle the appropriate Master File Identification Code number on the Error Display Card as follows:

• 1 for IMF

• 2 for BMF

• 5 for IRP

(5) Use the Program Number field to select specific programs within a Master File to be printed on the error register. Enter the complete Program Number or enter any lead numerics followed by Xs. The program numbers may be entered as follows:

1. Leave blank or enter "XXXXX"—All programs within a Master File will print on the error register.

2. NXXXX—All programs with the same first digit will print (e.g., 4XXXX).

3. NNXXX—All programs with the same first two digits will print (e.g., 44XXX).

4. NNNXX—All programs with the same first three digits will print (e.g., 444XX).

5. NNNNX—All programs with the same first four digits will print (e.g., 4444X).

6. NNNNN—Only one program will print (e.g., 44700).

(6) Use the Raw field to select the raw error records to be printed on the error register. This field contains four positions as year digit and Julian date (YDDD).

1. If error records for one Error Sequence Number Julian date is requested, enter as YDDD in the From column and leave the To column blank.

2. If error documents from two or more Julian dates are requested, enter as YDDDYDDD. All error records which have Error SN Julian dates greater than or equal to the first YDDD and less than or equal to the second YDDD will be selected for printing as raw errors.

3. Check the Daily Error Volume Report (GMF–10–43) to determine which Julian dates are on the error file.

(7) Loops, First through Fifth—The same criteria for raw errors applies to loop errors.

(8) Subsequent Loop (YDDD Only)—All error records that have Error Sequence Number Julian dates less than or equal to the YDDD entered will print as sixth loop or over errors.

(9) Be sure that all records with old Julian dates are printed on the error register.

(10) Valid Error Display Cards will appear on the listing with nothing printed in the last column of the report. The last column of the report does not have a printed title.

(11) Invalid Error Display Cards will appear on the listing with INVALID printed in the last column. The Error Display Cards are invalid if any of the following conditions are present:

1. The Master File Identification (ID) Code is other than 1, 2, 3, 4, or 5. If the Master File ID code is invalid, the card will print on the listing for IMF.

2. The program number entered is not in a valid format.

3. A Julian date is entered for the TO column and the FROM column is blank.

4. The Julian date is not numeric.

5. The day portion of the Julian date is not 001-366.

   Note: The items listed as invalid will not print on the error register.

(1) Input Section III, Reject Display Card, whenever a Reject Inventory or Age List is required or whenever reject loop registers will be printed.

1. If no card is input, only the raw rejects will be printed.

2. If Inventory and Age Lists and loop registers are always printed on the same day of the week, the same card may be used by the Computer Operation.

(2) Prepare the Reject Display Card as follows:

1. Circle the RD for each Reject Display card being prepared.

2. Circle the appropriate Master File. A separate card must be prepared for each SCRS file. (1 = IMF, and 5 = IRP)

3. Enter the program number only if the request applies only to a particular program or group of programs. For a group of programs, enter two succeeding X fillers. An additional request with the program number blank may be used to request all remaining items on a Master File.

4. Circle the 1 for Print Raw Rejects. If the card is prepared, this position must be circled for each Master File or the raw rejects will not print.

5. Circle 1 for Print Loop if the loop will be printed on this day. To avoid duplicate registers, the loop is normally not requested until all of the previous loop has been input for the designated file.

6. Circle 1 for Reprint Raw Rejects if registers have been printed incorrectly and must be reprinted.

   Reminder: This must be done at End of Year processing.

7. If the Reject Inventory List will be printed on this day, circle a number for Reject Inventory List. The available sorts for the inventory list are shown in the lower-right corner of the Form 6826. Be sure to circle only one number. For instance, if the list will be printed in both DLN and RSN order, circle 3, not 1 and 2.

8. To print the Age List circle one number for Age List using the same code shown on the form.

(1) Use Section IV, Error Sort Card to request changes to the following conditions:

1. The order the error records will print.

2. The Error Pull List-whether to print or not.

3. The computer generation of the Alpha Block Control Number and correction record Serial Numbers (ABC/SN) to generate or not.

(2) Generally, the sort requests will not change from day to day. If a request is not input, the computer will default to the last request made.

(3) Each horizontal line on the Error Sort Card represents a computer line. A separate line must be prepared for each Master File. Circle the appropriate Master File Code as follows:

• 1=IMF

• 2=BMF

• 5=IRP

(4) The Print Sequence field determines whether the error records are printed in transcribed batch sequence or in DLN sequence. Circle the appropriate number on the card for Raw, First, Second and Subsequent Loops. A code must be circled for all four items.

1. Code 1—Transcribed Document Locator Sequence. The error registers are printed in the following order: Error Sequence Julian date, Program Number, Batch Number, SC Block Control Number and DLN Serial Number. Use this code for raw and loop errors.

2. Code 2—Files DLN Sequence Within Loop. The error register will be printed in Files DLN order within each Error Sequence Julian date within each loop. Use this code for raw and loop registers.

3. Code 3—Files–DLN Sequence Without Regard for Loop. The Loop error registers will be printed in Files DLN order.

(5) Circle 1 for each register to print an Error Pull List.

(6) Correction ABC/SN—This field determines whether the computer will generate correction record alpha block control numbers and correction record serial numbers for raw and first loop records. Circle the appropriate number. Leave blank if the numbering is not to be computer generated.

1. Code 1—Raw errors only.

2. Code 2—Raw and first loop errors.

3. Code 3—Raw and all loops. Until the form is revised to show this option, enter the numeric 3 on Form 6826.

(7) If the Correction ABC/SN has been computer generated, a computer card must be prepared daily to assign the beginning ABC.

• If a Beginning SC Block Number Card is not input to update the generated ABC, the computer will default to /22.

• It is recommended that a Beginning SC Block Number Card be input so that the ABCs will not be duplicated from day to day.

• The Beginning SC Block Number is listed on page 3 of the Error Display Run Control Report.

(1) Section V, Reject Sort Card, is prepared only if the Rejects Unit wishes to change the way that registers are sorted or the way the Current Reject Listing or Pull List is printed.

(2) Prepare Section V, Form 6826, to establish a standard print format for the reject register, Current Reject Listing, and Pull List. Once the desired sort is determined, the same card will be used each day by the Computer Operation. No new card is needed unless the Rejects function changes procedures.

(1) The Error Registers are listings of document records that failed the validity, consistency, or math verification tests of the service center (SC) computer.

(2) The Error Register is printed in the order requested by each campus on the Error Sort Card from Form 6826. The registers may be sorted in any of five sequences. (See IRM 3.12.37.10.5 for additional information)

(3) Each processing campus will select the sequence best suited for its operations. The sort sequence is not required to be the same for every Master File.

(1) The Error Register Title Line identifies the Run Number and Master File, type of record, type of register, and source of the error register, program, form number, Format Code, date, and page number. It will appear as the first printed line at the top of each page.

(2) The Generalized Mainline Framework (GMF) processes all Master Files on one file but the error registers will be printed separately for each Master File (see the list as follows).

• IMF—Individual Master File

• BMF—Business Master File

• IRP—Information Returns Program

• EPMF—Employee Plans Master File

(3) The title line designates that the register is raw or loop.

(4) For loop registers, the correction loop counter specifies which loop may be contained on the page. If loop errors have been sorted separately, this field will be a one-digit number (e.g., 1, 2, etc.). This field will be the range of loop registers printed (e.g., 1–6, 2–6, or 3–6) if some or all loop errors have been sorted separately.

(1) The Error Register ID Line will identify each document on the error register and, sometimes, why the document is on the error register.

(2) The Error Register ID Line is always the first printed line for each document on the error register. If an error document is too long to fit on one page, the ID line for this split record is repeated on the next register page.

(3) The Correction ABC and SN are present when requested on the Error Sort Card.

1. See IRM 3.12.37.8.7for procedures for assignment of the ABC/SN.

2. When the generated ABC/SN is not selected, each error record is preceded by @@.

(4) The Error Sequence Number (ESN) is assigned to each raw input document that is determined to be in error.

1. This number remains the ESN of the error document until the record is corrected or rejected from the Error File Tape.

2. The ESNs will not be in sequence on the error registers. ESNs are assigned to all Error and BOB Records as they are entered on the files, whereas Error Records are sorted in various sequences prior to being printed on the Error Register.

3. The first four positions of the ESN are the year digit and Julian date.

(5) The Service Center Block Control Number is a three-digit alpha-numeric assigned to a block of documents and input by ISRP for control purposes. It is used to associate error registers with blocks or documents.

(6) The Batch Number is a four-digit number assigned to a group of blocks which have been associated for document control purposes and which have identical program code, tax class, document code, and other specific record criteria.

(7) The Document Locator Number (DLN) is a unique 14-digit number assigned to each document within a block.

(8) The Block Header MFT is a code which is used to further identify the types of documents in a block. The MFT is a two-position numeric code.

(9) The Invalid Correction Error Reason Code is a code indicating that the last error register correction attempt was invalid. This invalid correction attempt will be identified by Error Reason Code AA for all Master Files. See IRM 3.12.37.12.8 for a list of the various invalid correction attempt conditions. This field will be blank if an invalid condition is not identified.

(10) The Correction Loop Counter is a two-digit numeric field that provides the number of times a particular record has appeared on a Loop register.

(11) The Correction Match Counter is a two-digit numeric field that provides the number of times that a document on the error register has had a correction matched to it. This number reflects the number of correction attempts.

(12) The Last Action Code Used is a code identifying the correction action code applied to an error document to resolve an error condition. When more than one action code is present in the matching correction record, the first action code in the correction record is considered to be the last action code used.

(13) The Error Register Consecutive Counter is an ascending and consecutive count of error records as they appear on the error register. The counter is reset to 00001 with each change of Master File and each change of raw to loop register. This counter will be used to determine the number of registers in a block of work.

(1) Each error register document record contains one or more sections of data.

1. The section number is displayed to the left of the first line of each section.

2. The first section number for each document is 01. Other sections may follow, always in ascending order but not necessarily consecutively.

(2) The fields of each section begin on the same line as the Section Number. Each field is identified on the Error Register by an Alpha Field Designation printed before the field. The sign of the field is also printed on the Error Register for variable length input fields. When required, the sign of a field is printed after the field.

1. If the field in error is one normally designated by an asterisk, the asterisk is printed in the first space immediately to the left of the field designator.

2. The fields of a section must always be in the same sequence and must be corrected in that sequence. For correction purposes, each field is referred to by its Alpha Field Designation. The first field of each section is designated as the A field and letters are assigned in alphabetic sequence for the rest of the fields in the section. Corrections must be transcribed in alphabetical order.

(1) Every record that appears on an Error Register has failed a specific validity, consistency, or math error check. When processing GMF Error Registers or Reject Registers refer to IRM 3.12.21.

(2) Every error must be corrected with an Action Code.

(3) An unpostable will create a U and the Unpostable Code (e.g., U168) and is printed in the top middle of the register.

(1) Action Code 2 is used to delete or re-enter records on Service Center Control File (SCCF).

(2) Action Code 2 is entered to the left of Section 01 and must be accompanied by a Reject Disposition Code. The valid Reject Disposition Codes are as follows:

• 2–D— delete the document from the Reject inventory

Caution: Do not use 2-D to void a register that contains a transfer-in amount in paragraph I.

• 2–R— reenter the document with the current DLN

(3) Be sure to maintain an audit trail of deleted documents. Notate on the register the reason for Action Code 2.

(4) Action Code 2 is valid for IRP and Reject Register only.

(5) When Action Code 2 is used, no other Action Code is valid.

(1) Enter Action Code 3 to the left of Section 01 for any record that is unprocessable.

(2) Some of the reasons for using Action Code 3 are:

1. A document with illegible or missing necessary data, that requires additional research.

2. A document that was numbered with the wrong document code.

3. A document that has data incorrectly transcribed in a field that cannot be changed by an Error Register Correction.

4. The ERS register is on loop 5 and must be moved to Rejects inventory for correction.

(3) Action Code 3 is valid for Error Registers only.

(4) When Action Code 3 is used, no other Action Code is valid.

(1) Action Code 4 is used to delete a section from a register.

(2) This code is valid for any section that is considered optional by the return program. Section 01 can never be deleted.

(3) This code will not be used to delete a section identified as missing (a single asterisk in front of the section number). A missing section will be dropped automatically if no data is entered in it.

(1) Action Code 5 is used to add a section to a record on the register.

(2) Action Code 5 is followed by the number of the section being added, the alpha field designator(s), and the data for the section being added.

(3) This code is invalid for a section already on the register or a section that is not valid for the type of document being processed.

(4) When adding sections, be sure that all corrections are entered in the proper sequence.

1. If the document also requires Action Code 6 corrections, sections must be added in the proper sequence with respect to other corrected sections.

2. If the document requires no other corrections, sections may be added at any place on the record, provided that each new section is in the proper sequence.

(1) Action Code 6 is used to change a field or fields of a section within the Error Record.

1. The computer identifies each field of a section with an Alpha Field Designation and prints the Alpha Field Designation before the field on the Error Register.

2. To correct a field, the incorrect field data must be lined out and the correct data entered above. Any number of fields may be changed during one correction cycle.

3. Enter Action Code 6 immediately to the left of the Section Number for the section being changed.

(1) Action Code 7 is used to indicate that the data on the error register is correct and that no action is necessary.

(2) Use Action Code 7 to clear an error record that is on the register for a one time only validity condition.

(3) Action Code 7 will not clear a math error condition.

(4) When Action Code 7 is used, no other Action Code is valid.

(1) Use Action Code 9 to re-reject a loop register for correspondence or other suspense action.

(2) This code is used to prevent a reject loop record from reprinting each time the loop is run, if the record is not ready for correction.

(3) Action Code 9 is to be used for reject loop only. Do not use for raw rejects or error registers.

(4) When Action Code 9 is used, no other Action Code is valid.

(1) Each correction attempt is subject to tests which ensure proper correction.

1. If a correction attempt fails, the record will reappear on the Error Register with Error Reason Code AA.

2. When Error Reason Code AA is present, correct the error register as if no other correction attempt has been made.

(2) For a given record, any correction that precedes the invalid correction attempt will print out as a corrected field.

1. Any other corrections made after an invalid correction will not print out, an Error Reason Code AA will be present.

   Example: Fields A, B, and C are to be corrected in a section and C was transcribed Z. Z is an invalid Alpha Field Designation for the Section.

2. The Error Register will have the corrected Fields A and B printed out, but Field C will still be incorrect.

(1) ERS is a real-time computer system used to correct errors detected during Generalized Mainline Framework (GMF) processing.

(2) All errors for the 1040 series returns are corrected on the terminal using ERS.

(3) All Form 3552 quick and prompt assessments and Form 3413 transfer in accounts are processed through mainline Submission Processing Campus programs. They are corrected according to Service Center Replacement System (SCRS) error and reject register procedures.

(4) All ERS records are controlled by DLN.

(5) ERS records are divided into three inventories:

1. The ERS Error Inventory consists of records that have failed specific validity, consistency, or math checks. Records are accessed by block DLN and remain in the complete block while being worked. The ERS record remains in the Error Inventory until all corrections are made. Any error record that cannot be corrected is suspended.

2. The ERS Workable Suspense Inventory contains the Rejects inventory. These records are accessed by the complete 14-digit DLNs, as the documents have been pulled from the original block and are no longer identified with block processing.

3. The ERS Unworkable Suspense Inventory consists of the reject items that are being held in suspense, pending a reply to correspondence or the return of a document from elsewhere in the campus. These records are not included in the on-line file and cannot be worked until they have been activated in overnight batch processing.

(1) ERS Tax Examiners (TE) access error blocks using CC GTREC with the block DLN.

1. The first error document within the block displays with the highest priority error first.

2. When the correction is made and transmitted for that error, the document is validity checked.

3. Each error record must be completed before the next error record in the block can generate.

4. When the screen message indicates that the error block is completed, the tax examiner enters another DLN.

(2) Suspend any document that cannot be corrected with a three-digit action code, identifying the reason the return was unprocessable. The record is then controlled on either the Workable or Unworkable Suspense Inventory, depending on the action code used.

(3) If a record needs to be reworked, it can be retrieved at any time on the same day using CC GTRECW. See Current Year Job Aid 2515–015 for details.

(4) All corrected records are transmitted to the Enterprise Computing Center at Martinsburg (ECC-MTB), also known as good tape.

(5) ERS listings and charge-outs will be received and associated timely. This process will be well underway each morning before the real-time ERS system is available.

(6) All ERS functions:

1. Use all appropriate control listings.

2. Work older errors and Workable Suspense cases first.

3. Resolve or suspend all error records within three days.

4. Resolve or suspend all Workable Suspense records within five days.

(7) In order to prevent workable inventory being sent to Files in error, all DLNs must be checked for Error Block Completed prior to releasing block of work to Files.

(1) ERS uses the same terminals as IDRS so each tax examiner can easily switch from ERS to IDRS Command Codes.

(2) Each TE will learn and use the IDRS Command Codes that are provided in their operator profile. See IRM 2.3 (IDRS TERMINAL RESPONSES) and IRM 2.4 (IDRS TERMINAL INPUT) for further instructions.

(3) The ERS and IDRS computer systems are separate and will not necessarily be operating during the same hours. If a TE needs to research IDRS while the IDRS system is down, suspend the record so the research can be completed at a later time.

(1) The real-time portion of the Error Resolution System has a capacity of approximately 1 million Form 1040 records per campus. The capacity may be set higher as individual campuses deem necessary.

1. Up to 30,000 records may be retained on the Quality Review File, so the effective capacity for real-time planning is 400,000 records.

2. The ERS programs will run more efficiently with fewer records on the file. If the system approaches capacity, it may be difficult to have ERS real-time available by the beginning of the shift the next day because the nightly update may not have been completed.

3. Although the ERS database can hold several days of inventory, the campuses will strive to keep each Master File's inventory that is day 5 or older at less than five percent (5%) of that Master File's total inventory (e.g., if the sum of IMF ERS cases from the ERS-13-41 Report is 100,000 cases, that means inventory that is day 5 or older must not be 5,000 or more).

(2) An ERS inventory threshold has been established where up to 50,000 records are automatically added to the error file. This would happen only if the entire workable suspense file had been worked.

1. An automatic ORDER ALL RECORDS will be made if the total of the unworked/unselected records is less than 70,000 records.

2. If the total of the unworked/unselected records will exceed the threshold, only the two oldest workgroups will be added. The system will keep a count of the two oldest workgroups.

3. If the addition of the two oldest workgroups will exceed the threshold, only the oldest workgroup will be added. If the oldest workgroup will exceed the threshold, only the predetermined program (43110) will be added automatically.

4. No inventory will be automatically added to the system if the threshold will be exceeded unless a selection is made.

(3) The Input Correction Operation has the ability to select any or all of the unselected records that are available. However, if the total workable inventory (error, suspense, and quality review) is permitted to exceed capacity, the excess will be placed in overflow status.

1. Because the ERS file is maintained in DLN sequence, the records with the highest DLNs, regardless of status or days in inventory, will move to the temporary overflow inventory.

2. All overflow records will appear on the ERS control file with status 999.

3. During the nightly update, if the size of the workable file has been reduced, overflow records will be automatically transferred back to the workable inventory.

4. In overflow status, the record is not accessible with any command code or included on any inventory list. The record is available only for research on the ERS control file with CC ERINV.

(4) Although unselected records will be automatically added to the ERS error file, Input Correction Operation managers will monitor the inventory levels to ensure that adequate work will be available for the next day.

1. After each GMF 27 and GMF 37 runs, records are loaded into the ERS01 file prior to selection for the real-time ERS system. Records are held in this file to be selected later for real-time. The Error Resolution Available Inventory Report will be received from the console printer in the Computer Operation.

2. A separate printout, Error Resolution Unselected Records Inventory (ERS–03–40) is in the same format as the Available Records Inventory and lists all ERS records being held in the unselected inventory. In addition, the Error Resolution Selection Method (ERS–03–41) lists the records selected and the identification number of the employee making the selection.

(1) Mixed data occurs when information from one document is input under the wrong DLN.

(2) Take mixed data documents to your work lead and/or manager to contact Accounting before processing the documents.

(1) An unrecognizable field error displays when a field error cannot be displayed and/or contains invalid data.

(2) To resolve this condition enter CC GTSEC 01, go to the bottom of the screen, and transmit. If this does not resolve the Unrecognizable field error RJECT 630 the document and re-input the document to resolve the error.

(3) All MeF unrecognizable field errors must be renumbered to a paper DLN using CC NWDLN 610.

(1) Action Code 430 is edited by C&E when a return is received with a statement or Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States and when an amount is present on or near line 26, Form 1040 indicating the taxpayer wants the credit applied to the spouse's account.

(2) Follow IRM 3.12.3 Error Code 260 for correction procedures for community property returns.

(3) If the return is FSC 3 or FSC 6 and there is a statement or schedule present showing how estimated payments are to be allocated, use the following instructions:

1. Research forms and schedules to determine correct taxpayer/spouse.

2. Review Form 8958 and statements to determine taxpayer’s intent.

3. Research IDRS CC TXMODA and CC IMFOLT to verify credit amount is correct to transfer.

4. Verify the amount is correct before inputting credit transfer.

   Note: Use the IAT Credit Transfer Tool to input the credit transfer. If IDRS is down the tool will not function properly.

5. Follow taxpayer's intent/request and transfer the credit as requested per Form 8958 or statements.

6. Follow IRM 3.12.37.23.6 for Credit Transfer instructions.

7. If unable to determine taxpayer's intent, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(1) Corrective action for items in the workable inventory will be completed within 10 business days. Correspondence (Letter Input) will be completed within 10 business days for items requiring taxpayer contact.

(2) Aged Reject cases (over 60 days) will be worked as quickly as possible and will not exceed twenty percent of the inventory. All cases will be completed within 120 days.

(1) Records are identified and coded for Rejects or ERS suspense from several different sources. These sources are:

• Code & Edit

• Error Correction

• Unpostables

(2) Records are automatically sent to ERS suspense because of a duplicate block DLN.

(1) Unpostable records are received directly from the Generalized Unpostable Framework (GUF).

(2) Each reject unpostable (or batch of rejected unpostables) will include an explanation of the unpostable condition, the suggested action, and the document or return. Normally this information is shown in an Unpostable Routing Slip (Form 8749) or an attached CC UPRES print. Ensure Form 8749 is stapled and maintained with the document/return. Any document or return received without a satisfactory or with a conflicting explanation will be referred to unpostable for clarification.

(3) All nullified records are listed on the Nullified Distribution Listing (GUF–55–47) by the area that is to receive the documents. The Nullified Distribution Listing provides an audit trail for all nullified closures (URC 1, 2 or 8 ).

(4) Items nullified with URC 8 will appear on a listing titled Nullified Distribution Listing—Rejects. When receiving 8 coded returns use the GUF-55-47 to verify.

(5) The Reject function will receive a copy of the listing for all URC 8 closures. Cases may also be referred back to the Unpostable Function for clarification.

(1) Rejected Unpostables are divided into four categories:

• Statute Cases

• Batch Rejects

• Missing Documents

• Unpostable Resolution Code (URC) 8

(1) Sources of information on unpostables activated and case status, in addition to IDRS Command Codes are:

• GUF1140-New Unpostable Report (reports are separated by Master File)

• GUF-55-47– Nullified Distribution Listing

• GUF–57–40-Closed Unpostable Register

• Unpostable Logbook or Listing

(2) GUF–11–40, New Unpostable Report is generated each week for all unpostables printed in order by Master File, Category Code and DLN and contains the following information:

• Sequence Number

• Document Locator Number (DLN)

• Repeat Indicator

• Taxpayer Identification Number (TIN)

• Name Control or Check Digits

• MFT

• Tax Period

• Transaction Code (TC)

• Cycle of Unpostable

• Unpostable Code

• Master File Name Control if applicable

(3) The Cumulative Closed Unpostable Register lists all unpostables which have been closed during the current processing year.

1. It is used as the audit trail for closed unpostables.

2. A separate list is provided for each Master File, and cases for each list are sorted in unpostable TIN order.

(1) Rejects will be receiving certain unpostable returns directly from the GUF system.

(2) Unpostable returns routed to Rejects for correction by the Unpostable unit or through Auto Void from GUF will need to be worked using the Error Resolution System by accessing the DLN document via CC GTREC on IDRS. Rejects tax examiners will follow the procedures in IRM 3.12.3 Individual Income Tax Returns when resolving the unpostable returns.

(3) The ERS Priority I screen has been changed to display the Master File unpostable and reason code on all transactions with Action Code 900.

(4) For more detailed information on category codes see IRM 3.12.32 Generalized Unpostable Framework (GUF).

(1) This condition has been expanded to include TC 971 AC 124. Also, unposts if TC 971 AC 121 or AC 124 with a DLN in the MISC Field equal to the return DLN is input in the same cycle as the TC 150.

(2) Bypass the UPC 126 0 if the IP-PIN on the input return is equal to the IP-PIN posted on CC ENMOD.

(3) UPC 126 RC 0 GUF is worked by the Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP)

(1) Unpostable Code 127 is for invalid Area Office Code or

(2) Occurs when TC 150/430, Entity Code is 1 (Long Entity) or 3 (Intermediate Entity) and the Area Office (AO) is invalid.

(1) This unpostable occurs when an input transaction contains information that causes a halt in the posting run.

(1) Occurs when TC 150 attempts to post with a Primary SSN that starts with a 9 containing a claim for the EIC Computer and/or a personal exemption attempts to post.

(1) UPC 140 RC 3 will unpost an RPC TC 150 if the posted RPS TC 610 or TC 610 with Doc Code 19, 70, or 76 has been reversed by a TC 612.

(1) TC 150 does not contain RPC F and is input to a module containing an unreversed TC 971 AC 114.

(2) TC 150 contains RPC F, after resequencing two cycles, the input module does not contain a posted unreversed TC 971 AC 114.

(3) TC 150 contains RPC F and the Other payment CR amount is greater than the TC 971 AC 114 MISC field Total 965 amount.

(4) TC 150 is input to module containing a posted TC 971 AC 115 and the Other payment CR amount is equal to or less than the TC 971 AC 115 MISC field Deferred amount.

(5) TC 670 DPC 64 input to MFT 29, 35, 65, 55.

(6) Unpost the input return if the Total 965 tax amount is significant and RPC F is not present on the return.

(7) Unpost the input return if the TC 150 contains RPC F and the Total 965 tax is equal to $0 and 965 Installment amount is significant.

(8) Unpost the input return if the deferred 965 amount is greater than the Total 965 amount.

(9) Unpost the Return if the Other Payment Credit Type Code is T and both RPC F and TC 971 AC 114 are not present.

(10) Unpost TC 150 (except Doc Code 26) input into a module containing an unreversed TC 971 AC 150.

(1) Unpostable Code 145 is for Substitute for Returns (SFR).

(2) Occurs when a TC 150 SFR (Doc Code 10, Blocking Series 000–299) attempts to post to a module with a posted TC 150.

(1) This condition occurs when a return does not contain a matching IP PIN, when an IP PIN is present in the entity. The IP PIN indicator is placed on the accounts of taxpayers who have previously been identified as victims of identity theft.

1. If an Identity Protection PIN has been issued to the taxpayer, then the return will unpost if the PIN is not present or is input incorrectly.

2. The IP PIN will not be visible on IDRS and will not be correctable.

(2) Returns with CRIM Control bases/Z freezes.

(1) Unpostable Code 148 is for a missing spouse's SSN.

(1) Unpostable Code 151 RC 0 occurs when transactions do not create entities and no entity is present on Master File.

(1) This condition occurs when any other than a long entity TC 150, 430, or 140 is addressing the invalid segment of Master File.

(1) This condition occurs on a name control and TIN mismatch—long entity TC 150, 140, or 430 addressing invalid segment.

(1) This condition occurs when a name control mismatches on the valid segment for TC 150 or 430 (Entity Code 2 or 3) or TC 140. Exceptions occur for TC 150, 140, or 430, Entity Code 1, 4, and 5.

(1) This condition occurs when a TC 150 with FSC 5 attempts to post and the controlling name line for two most current preceding tax periods before the year of the input transaction contains FSC 5.

(1) This condition occurs when there are invalid Installment Agreement (IA) user fees or payments posted to an account or no existing tax account module.

(1) Unpostable Code 162 RC 0 occurs when the displayed taxpayer's Tax Year month is different from the month of the return.

(1) Unpostable Code 164 is for EITC Recertification Indicators, Killed in Terrorist Actions (KITA), Health Coverage Tax Credit (HCTC), First-Time Homebuyer Credit (FTHBC) and Estimated Payment (ES) credits.

(1) This condition occurs when there is a Filing Status code mismatch (TC 150, Entity code 2 or 3).

(1) Unpostable Condition 167 RC 2 occurs when the pre-journalized amount is not equal to zero or a TC 270 is input as the secondary transaction to a Revenue Receipt and the module contains an unreversed TC 320.

(1) Unpostable Condition 168 RC 0 occurs if TC 892 is addressing the correct module.

(2) It also occurs if correct account is being addressed and a TC 896 with the correct money is posted.

(1) Unpostable Code 169 RC 9 occurs when a TC 150 attempts to post to a MFT 30 with FSC 2 (including dummy IRA) containing an IRA Form 5329 (Section 29 or 30) and any of the following conditions are met:

1. Does not contain a spouse indicator, contains a spouse indicator greater than 02 or contains a section 29 or 30 with spouse indicators of equal value.

2. Contains a spouse indicator of 02 and the Secondary SSN in the controlling name line is missing or invalid.

(1) Unpostable Condition 176 RC 0 occurs when TC 150 or 430 which would create an entity on the invalid segment of Master File and no account is present. This condition is bypassed by:

1. Corrected UPC cases.

2. TC 150 or TC 430 with high order digit in SSN of 9 (temporary SSN).

3. TC 430 for Form 1040C (Doc. Code 61).

4. TC 150 with CCC X.

5. TC 150 or 430 with the Accretion Indicator

   Note: Dual, hyphenated, or alternated-dual surnames are sometimes transcribed incorrectly. Make every effort to follow taxpayer's intent. If the taxpayer's signature contains one last name, or a dual name is hyphenated, post the document to that name control. Input TC 013 or TC 000 if needed.

(1) This condition occurs when a module creating transactions attempts to post to an account on the valid segment with the Scrambled SSN Indicator set to 01, 10, 12 or 20 if the MFR is set to 08. All transactions except TC 01X with a significant Scrambled SSN value or TC 020 if the Scrambled SSN Indicator is set to 13 or 23.

(1) This condition occurs when a module creating transaction except TC 140; TC 500 cc 52, 54, or 56; or TC 971 AC 100–106 input to MFT 31, attempts to post to an account with MFR 8.

(1) Cases are Scheme development cases from IDT unit.

(1) This condition occurs if module balance is credit and any TC (except TC 400), attempts to post to a tax module with a transaction section exceeding maximum programming size.

(1) This condition occurs when a module creating transactions not containing name line information addresses a period earlier than earliest name line on Master File, except TC 140, Entity Code 2.

1. TC 971 AC 010

2. RPS TC 610s

3. TC 610 with Doc Code 19, 70, or 76 that are input to a module one year prior to the earliest tax module on the Master File.

4. all DOD TC 500s regardless of the name line comparison

5. any transaction input to MFT 29, 31 or 55

(1) Unpostable Code 189 RC 0 occurs if Form 3552, TC amount or date, incorrect money amounts, transaction dates, and installment agreement user fees are in error.

(1) This condition occurs when an input transaction is attempting to post to a module and the date does not match the transaction reversal.

(1) This condition occurs when the FSC is other than 2 and Section 59 is present.

(1) Unpostable Condition 197 RC 4, 5,6 and 7 will be auto closed by GUF to Rejects when the MFT is 29.

(1) UPC 198 RC 2 occurs when a TC 430, 610 (Doc Codes 19, 70 or 76) 660, 670 or 760 attempts to post to a settled module.

(1) This condition occurs when any TC is not valid for IMF processing and includes the following:

1. 060, 95X, 05X, 07X, 080 (campus generated), 081, 473, 41X, 422, 423, 564, 772, 940, 942, 962; or

2. If transactions input to MFT 35 including transactions that are secondary to TC 290, TC 300 and TC 370 or revenue receipt.

3. Revenue Receipt transaction with reversal digit not 0/1/2/4.

(1) Use the following instructions for resolving UPC 291 with Reason Codes 1, 2 or 9.

(1) Use the following instructions for resolving UPC 292 with Reason Codes 0, 1, 2, 3, 4 and 5.