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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 35. Unpostable Resolution

4.4.35  Unpostable Resolution

4.4.35.1  (02-08-1999)
Overview

  1. Procedures for resolving unpostables, the overall philosophy, general concepts, and instructions are described in IRM 3.12.179, Unpostable Resolution. Procedures in this chapter contain the unpostable reason codes most frequently received in Examination along with the required resolution.

  2. The Generalized Unpostable Framework (GUF) contains transactions that attempted to post to the Master File but failed to match the respective Master File account and thus become unpostable records.

4.4.35.2  (02-08-1999)
Responsibility and Authority

  1. This chapter applies to Examination managers and individuals using the GUF to manage, assign, reassign, research, suspense, lose, and/or review IMF, BMF, EPMF, or IRAF unpostable cases.

4.4.35.3  (02-08-1999)
Unpostable Types

  1. Unpostable case closures are divided into four types.

    1. AUTO—cases closed automatically by the GUF system. Applies to all unpostable functions.

  2. MASS—multiple cases closed with one GUF input action, batch closures. Applies to only the Unpostable function.

  3. FILES—single case closures of obvious errors (name control and/or TIN) and single case closures based on entity type data provided on a document request by the Files function. Applies only to the Unpostable function.

  4. INDIVIDUAL—single case closures in the Unpostable, Examination, Entity Control, and Criminal Investigation and statute functions.

4.4.35.4  (02-08-1999)
Additional Research Manuals

  1. Refer to IRM 3.12.32 if you want information on SC error resolution.

  2. Refer to IRM 3.12.179 if you want information on IMF/BMF/PMF/IRAF/CAWR unpostable.

  3. Refer to IRM 3.12.166 if you want information on EPMF/IRAF unpostables.

4.4.35.5  (02-08-1999)
Statute Protection

  1. Employees must be aware of statute limitations for various tax returns. Since protection of statutes is a top priority, the unpostable listings must be carefully analyzed and good judgment must be exercised in the resolution of cases, requisition of returns and preparation of quick assessments.

4.4.35.5.1  (02-08-1999)
Category E2

  1. All unpostable cases must be screened for statute protection purposes prior to taking any resolution action. Category E2 was established to identify Examination statute cases. The E2 category includes UPC 150, 350, and 750 cases with a document code of 47 and imminent statute cases if the transaction code is 300 and the document code is 47. All E2 category unpostable cases must be worked on a priority basis with manual assessments being initiated when necessary for statute protection. Continued statute control is required for all Examination unpostables.

4.4.35.6  (02-08-1999)
AIMS—General Information

  1. CC AMCLSU is the command code that is used to correct Doc Code 47 adjustments that have unposted. A two digit unpostable indicator (Position 47–48 of Line 1) is used to identify the type of unpostable and the function resolving the unpostable.

    • Pos. 47 = P if you are correcting a AMCLSF, partial that unposted L if you are correcting a AMCLSE, long closure that unposted

    • Pos. 48 = E if it's an Examination adjustment that unposted A if it's an Appeals adjustment that unposted

4.4.35.6.1  (02-08-1999)
CC AMCLSU/LE

  1. Blocking Series must be 00X, 08X, 20X, 90X or 98X if the Status Code is 90.

  2. Blocking Series must be 10X or 18X if the Status Code is 8X.

  3. The TC 300 indicator must be reset to a "5" using CC AMAXU before an AMCLUS/LE can be input. The indicator must also be reset to a "5" if the unpostable must be returned to the originator for corrective action. Cases that are in Status Code 90 with a TC 300 Indicator of "5" will appear on the Non-Assessed Closures listing.

  4. If an unpostable is corrected using manual assessment procedures, AND THE TC 300 INDICATOR WAS RESET TO A "5" , you must enter $0.00 in Item 12 and the amount of the manual assessment in Item 35. If the TC 300 indicator was not reset to a "5" , do not input an AMCLSU.

4.4.35.6.1.1  (02-08-1999)
Exam Results

  1. When CC AMCLSU/LE is entered, the computer deletes all the information from the data base that was previously input. Therefore, ALL the information from the original Form 5344 must be reinput. If CC AMCLSU/LE is used, the computer will automatically recalculate exam results by subtracting out of results the amount that appears in the "Last Amt Put in Cum Field" and adding into results the amount reinput through CC AMCLSU/LE (this process is not performed when AMCLSU/LE is input to correct Exam's closure to Appeals that unposted).

4.4.35.6.2  (02-08-1999)
CC AMCLSU/PE

  1. Blocking Series must be 10X or 18X.

  2. Cannot input unless the partial agreement indicator was previously set.

4.4.35.6.2.1  (02-08-1999)
Exam Results

  1. Calculation of Exam Results depends on whether the case is still in an Exam Status Code or Status Code 8X or 90.

4.4.35.6.2.1.1  (02-08-1999)
Open Inventory Cases

  1. When an AMCLSF is input, the net of tax, penalty, and credits, are captured in both the Last-Amt-Put-In-Cum field and the Cum-Assmnt field. When an AMCLSU/PE is input, the unpostable amount is not removed from the Cum-Assmnt field which causes the adjustment to be included twice when Exam Results are calculated at final closing. The following procedures must be followed to prevent this from happening.

    1. Enter another AMCLSF with amounts necessary to reverse the unpostable AMCLSF IMMEDIATELY FOLLOWED BY CC TERUP. This removes the unpostable amount from the Cum-Assmnt field.

    2. Enter the AMCLSU/PE with the correct amounts. This will correct AIMS and update Master File.

4.4.35.6.2.1.1.1  (02-08-1999)
Example

  1. An AMCLSF in the amount of $500 has unposted and you must reinput the AMCLSU/PE with the same amount.

    1. Input an AMCLSF with a TC 301 for $500. This reduces the Cum-Assmnt field by $500.

    2. Immediately input a TERUP to prevent the TC 301 from going to Master File.

    3. Input an AMCLSU/PE for $500. This increases the Cum-Assmnt field by $500.

4.4.35.6.2.1.2  (02-08-1999)
Status 8X or 90 Cases

  1. If an AMCLSF/PE is required after a case is closed, the following procedures must be followed:

    1. Enter the AMCLSU/PE with the correct amounts. This will correct AIMS and update Master File.

    2. To eliminate the double credit for AMCLSU/PE, immediately input a CC AMAXU with an amount that will reverse the AMCLSU/PE in Item 35.

4.4.35.6.2.1.2.1  (02-08-1999)
Example

  1. An AMCLSF in the amount of $500 has unposted and you must reinput the AMCLSU/PE with the same amount.

    1. Input an AMCLSU/PE for $500. This increases the Cum-Assmnt field by $500 therefore $1,000 is included in Exam Results.

    2. Input an AMAXU, Item 35 for −$500. This is to remove the duplicated amount and also causes the Exam Results to be recalculated and re- extracted to the Exam tables.

4.4.35.7  (02-08-1999)
Transmitting Unpostable Cases to Area Office

  1. Every effort should be made to resolve Examination unpostables within the service center. If resolution cannot be made after all research has been completed and it is necessary to reject the case back to the area office, use the following procedure:

    1. Use CC ACTON to reassign the control base to the area.

    2. Use CC AMAXU to change the assessment indicator to "5" .

    3. Use CC UPRES to input URC 2. Use of URC 2 will open a control base to the employee who input the transaction originally. An IDRS control base will not be opened if the transactions for a Doc. Code 47 or if the employee number is not significant.

    4. Forward unpostable case and the Nullified Distribution Listing to area (Attn: AIMS Coordinator) on Form 3210, Document Transmittal, requesting a receipted copy.

    5. Use cover letter or annotate Form 3210, stating reason for cases being rejected and indicating the GUF control has been closed.

4.4.35.8  (02-08-1999)
After Resolution of the Unpostable

  1. When the area office has corrected the unpostable condition, they will:

    1. Input CC AMCLSU

    2. Close CC ACTON control

  2. Control procedures should be set up at local option to ensure timely forwarding and receipt of cases.

4.4.35.9  (02-08-1999)
Resolving Unpostables without Source Docs.

  1. Occasionally the source document for an Examination unpostable cannot be secured and that document is required for corrective action. In those instances, use the following procedures:

    1. Make at least three attempts to secure the unpostable document. The second request should be made approximately two weeks after the first and the third request four weeks later. If the ASED is imminent, requests can be made at more frequent intervals and a manual assessment must be made if the statute needs protection.

    2. If the return charge out indicates the return is charged to another area, follow-up to locate the return.

    3. If the return has still not been secured, initiate a special search.

    4. If unsuccessful, additional research will he needed to remake Form 5344, Examination Closing Record. This research may include, but is not limited to AMDISA, TXMOD, MFTRA, area office contact, securing the RAR, contacting the taxpayer, and a search of local files. The remade Form 5344 should be clearly annotated "Duplicate Form 5344 prepared by Exam Unpostable Function" .

4.4.35.10  (02-08-1999)
Civil Penalty Module Unpostables

  1. Civil penalty unpostables may be generated in an Examination category or forwarded to Examination from Document Perfection. IRM 3.12.179 and 3.12.32 provide information for the correction of these unpostables; however, in some instances, additional information is needed for resolution. Form 8278, Computation and Assessment of Miscellaneous Penalties, will be sent to Service Center Files as a source document for all civil penalty assessments initiated by the area office. In instances where the civil penalty source document is not readily available, the information for resolving the unpostable may be acquired using the following information:

    1. Reference Code 600–613—Failure to File Penalties. These penalties are assessed in conjunction with an Examination IMF or BMF case. If the Form 8278 is unavailable, request the related Examination case for that taxpayer to obtain information regarding the penalty.

    2. Reference Code 615—Area Office Form W–2 Penalties After Assessment. The penalty files are forwarded to the service center and maintained in the SCC W–4 Unit.

    3. Reference Code 622–624–626—Return Preparer Penalties. Agreed cases will be filed with the penalty document locator number in return files. Unagreed cases are suspended in the area office. If additional information is required on the unagreed case, contact the Preparer Penalty Coordinator in the area office.

    4. Reference Code 628—Abusive Tax Shelter Penalty. The penalty file is held by Quality Review in the area office for a 120-day suspense.

    5. Reference Code 630—Aiding and Abetting Penalties. The penalty file is held by Quality Review in the area office for a 120-day suspense.

    6. Reference Code 665—Frivolous Penalties. The penalty file is held by Quality Review in the area office for a 120-day suspense.

    7. Reference Code 634–635—Failure to Furnish Information on Tax Shelter and Failure to Maintain a List of Investors. The penalty file should be in return Files under the penalty document locator number.

4.4.35.11  (02-08-1999)
Unpostable Resolution Codes (URC)

  1. The valid range of URC's is A, B, D, 0, 1, 2, 3, 5, 6, and 8. These URC's may be used for Unpostable, Entity Control, Examination, Statute and Criminal Investigation functions when using CC UPRES (with definers A, D, 0, 1, 2, 5, 6, or 8) to work unpostable cases assigned to their areas. For a complete description of all of the URC's, see IRM 3.12.32. The definitions of the URC's are as follows:

4.4.35.11.1  (02-08-1999)
URC A

  1. Accomplishes the same action as URC 6 when updating a name control, however eliminates "4" keystrokes when inputting a name control change to the Master File name control with CC UPRES.

  2. The necessary corrective data (new name control) is moved from the Master File Data (shown as variable data on CC UPDIS) to the name control correction field for CC UPRES.

  3. Limited to correction of a name control when the Master File name control is correct and the record is unpostable as UPC 152, 303, 703, and 803.

  4. Generally it will be used to correct obvious errors (i.e., transcription/keying errors), however, URC A may be used for any of the specified unpostable codes when only a name control change is required.

  5. EXCEPTION—URC A may be used for UPC 152 (IMF) if TC is 140, 150, or 430 and the entity code is 2 or 3; or for any other IMF transaction code (other than 140, 150, 430) if the Master File name control is the correct name control.

4.4.35.11.2  (02-08-1999)
URC B

  1. Used only for IMF and BMF.

  2. Used only as a special closure of opened assigned cases. Categories E1, E2, and E3 are excluded for the special closure program.

4.4.35.11.3  (02-08-1999)
URC D

  1. Deletes (voids) transactions the same as URC 2 and is valid for all Master Files. A URC D removes the record from the S.C. Unpostables Master File (SCUPMF).

    1. The document is voided and no further action is necessary.

    2. Does not create an IDRS control base.

    3. A nullification code is not needed.

    4. Remarks (line 8 of UPRES) must always be entered. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must state why the case is being voided with a URC D. It is not necessary to include the employee number in the remarks section.

    5. Either file or destroy the document.

4.4.35.11.4  (02-08-1999)
URC 0

  1. Allows the unpostable record to attempt to re-post with no change at Master File.

    1. Valid for all Master Files.

    2. Allows transactions to be reinput.

4.4.35.11.5  (02-08-1999)
URC 1

  1. Valid for all Master Files except CAWR and PMF.

  2. Removes the record from SCUPMF. These records are not corrected (at this time) for an attempted reposting at Master File as would URC 0, 5, and 6.

  3. Places each unpostable record in "reinput" status on the Service Center Control Files (SCCF).

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

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

  4. Never reinput a TC 460 or 840.

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

  6. Remarks (line 8 of UPRES) must always be entered when closing an unpostable with URC 1. If remarks are not entered, the system will not accept the correction and display an error message. It is not necessary to include the employee number in the remarks section.

4.4.35.11.6  (02-08-1999)
URC 2

  1. Deletes (voids) transactions.

  2. Valid for all Master Files.

  3. Removes the record from the SCUPMF.

  4. These records are not corrected for an attempt reposting to Master File as would a URC 0, 5, and 6.

  5. Can be used for transactions with Doc. Codes 47 and 54.

  6. The document is voided and routed to the originator (or designated area) for preparation of a new transaction, or destroyed, or routed to files.

  7. Will create an IDRS control base to the employee who input the original IDRS transaction.

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

  9. Do not route deleted (voids) documents to Data Control.

  10. Remarks (Line 8 of UPRES) must always be entered. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must not state "Void to preparer." State why it is voided. NOTE: It is not necessary to include the employee number.

4.4.35.11.7  (02-08-1999)
URC 5

  1. Used only for IMF when changing an error delay and/or name control or name line at Master File and TC is 140, 430 or 150.

4.4.35.11.8  (02-08-1999)
URC 6 1

  1. Used when changing any combination of name control, name line, adding or deleting a spouse and/or spouse's SSN, TIN, TIN type, transaction codes, transaction date, plan number, error delay code, computer condition code, tax period ending for IMF, IRAF, and the following non-taxable BMF and EPMF returns.

    1. Valid for all Master Files. PMF will only accept TIN, TIN type, name line, and name control changes.

    2. Used to change MFT for IMF and BMF, and change plan period for EPMF, and will allow a correction to the spouse's SSN when the FS is 2, 3, 6, or 7.

    3. Used for multiple corrections.

4.4.35.11.9  (02-08-1999)
URC 8

  1. Nullifies (removes) the record from the SCUPMF.

  2. Valid for all master files except IRAF (TC 150 only), CAWR, and PMF.

  3. These nullified records are not corrected for an attempted reposting at Master File, as with URC's 0, 5, and 6.

  4. Will cause the unpostable record to appear on the "reject file" as a rejected (unpostable) record for display on the reject register or ERS.

  5. Certain rejected (URC 8) unpostable records may be deleted in the Reject function if the transaction should not be posted (e.g., duplicate transactions) or the rejected record may be renumbered and processed with the correct DLN.

  6. The Reject function will take the necessary action to correct the "unpostable type reject" , including finalizing and following upon correspondence, DLN renumbering, deleting bad (incorrect/duplicate) records, correcting data for specific fields and/or sections of the record, plus coordinating and/or routing of documents to other functions.

  7. Each unpostable record corrected with URC 8 is placed in "Reject" status on the SCCF.

  8. Transactions that require renumbering should be rejected with URC 8, rather than 1, whenever permitted by GUF programs.

  9. The document will be renumbered by Rejects (or ERS suspense) using the automated SCRS system.

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

  11. Do not route rejected (URC 8) documents to Data Control. Never use URC 8 on an:

    • FTD—Doc Code 97 (use URC 1 if required)

    • IRAF—TC 150 (use ORC 1, 2 or D as appropriate)

    • Doc Code 47 or 54 (use URC 2 or D)

  12. Unpostables must attach a Form 8749, Unpostable Action And Routing Slip, or local form to the return or document when routing cases to Rejects.

  13. Unpostable must also provide enough information to Rejects so they can work their cases properly.

  14. Information should include all research history, especially on cases with missing documents and instructions (e.g., reconstruct, resubmit, transfer, remake, etc.) to resolve the case. DO NOT just indicate UPC.

  15. When routing a document back to preparer, Unpostables must indicate who is the preparer.

  16. Remarks (Line 8 of UPRES) must always be entered. If remarks are not entered, the system will not accept the correction and display an error message. Do not state "Closed to Rejects" . Remarks must state what action needs to be taken by Rejects.

  17. The system will not accept previously input remarks on URC's D, 1, 2, or 8 closures. Enter a "/" (slash) at the end of remarks field if previous remarks are still valid with unpostable closing. The IDRS employee number is not needed in the remarks section. The employee number will automatically print on the nullified listing from the URCD or 2 closure. The employee number displayed will be either the IDRS employee number the original inputter or the IDRS control number GUF has assigned to the record. This number will be determined based on how the IDRS control base will be opened.

4.4.35.12  (02-08-1999)
URC Validity Checks

  1. The following provides the URC validity check for CC UPRES including the valid Master Files.

    1. IMF—A, D, 0, 1, 2, 5, 6, and 8.

    2. BMF—A, D, 0, 1, 2, 6, and 8.

    3. IRAF—A, D, 0, 1, 2, 6, and 8 (except TC 150)

    4. EPMF—A, D, 0, 1, 2, 6, and 8

    5. CAWR—A, D, 0, 2, and 6

    6. PMF—A, D, 0, 2, and 6

  2. These Master File and URC combinations are subject to additional validity checks for each URC depending on the type of IMF, BMF, IRAF, EPMF, PMF, or CAWR record and the unpostable category criteria.

  3. CC UPRES must meet all the validity checks for input of these URC actions as CC definers and CC definer modifiers. See the general command code information for the CC UPRES validity criteria in IRM 3.12.32.

4.4.35.13  (02-08-1999)
Category Codes

  1. Every unpostable record for IMF, BMF, IRAF, EPMF, PMF, and CAWR is assigned a "category code" . These unique two digit alphanumeric codes identify the area that will work the unpostable case:

    1. Unpostable function, (UP)

    2. Entity Control function, (EC)

    3. Criminal Investigation function, (CI)

    4. Examination function (EX),

    5. Statutes Function (ST).

  2. Forms 4251 and/or a transcript are automatically generated;

    1. If the case is automatically sorted for an AUTO, MASS, FILES, or INDIVIDUAL type case closure.

    2. If the case requires routing of unpostable documents to the preparer, or another function

    3. If the case is an expedite and/or requires special handling.

  3. The sequence (order) in which the cases are sorted for various listings and controls, such as:

    1. The New Unpostable Report for each master file, and

    2. The Unpostable Unresolved Category List for each area.

  4. The Unpostable Resolution Codes (URC) that can be used for the category. The URC values are A, B, D, 0 (zero), 1, 2, 5, 6, and 8. The URC values stated for a category provide the "maximum" URC's that are valid; however, these URC's are subject to all case closure validity checks. A URC listed for a category may be limited to certain types of records within the category. See Command Code (CC) UPRES for the URC validity criteria.

    1. The unpostable category codes, category names, and applicable category Master File(s) are listed in IRM 4.4.35–1, General and Unpostable Category Codes.

    2. Each transaction will be assigned the category code for the first category criteria it satisfies (falls into) . Subsequent category checks will not be made once the transaction meets the criteria of a specific category. Generally the category criteria is determined by transaction code, DLN document code, and/or unpostable code priority. This sequence, which is different than the alpha-numeric list in Exhibit (11)00–1, is used to determine which records are placed in each category. The category sort sequence (priority) and related category codes are listed in IRM 4.4.35–2, Priority of Categories.

    3. IRM 4.4.35–3, Categories Worked By Functions, lists which categories are worked by each of the five primary processing areas that can close an unpostable case. For the Unpostable function, these categories have also been separated by the type of closure.

  5. Categories cannot be changed—The category cannot be changed once the category code has been established per the priority sequence stated in Exhibit 4.4.35–3, even if the unpostable case is assigned or reassigned to another area.

    1. The category assigned to a record takes priority over any other category criteria that may also apply to the record.

    2. In some cases, more than one category will apply to a record. Based on the category sort sequence reflected in IRM 4.4.35–3, the highest priority takes precedence. For example, "Examination Statutes" (E2) and "Examination Changes" (E1) may both apply to a TC 300 unpostable as UPC 151 or 303. In this example, the category E2 for examination statutes would take priority over E1.

4.4.35.14  (02-08-1999)
Examination Category Codes

  1. Examination Unpostables are generated directly to Examination in Category E1—Examination Change Batch, Codes E2—Examination Statutes, or E3—Examination Void Batch. GUF cases may be transferred from another area working unpostables to Examination. Occasionally, if Document Perfection has completed all required research and is unable to resolve the unpostable condition, their instructions state that the unpostable record should be voided and returned to the originator. Service Center Examination may receive unpostables being forwarded to the originator. This may include unpostable conditions that result from transactions input to the Civil Penalty module or other IDRS or Master File transactions input by service center or area office Examination personnel.

  2. The following information is provided below for each Examination category in alpha-numeric code sequence:

    1. Category name and code.

    2. Valid Master Files for each category.

    3. Specific category criteria.

    4. Forms 4251, return charge-out.

    5. Type of closure (AUTO, MASS, FILES, or INDIVIDUAL) and general Unpostable Resolution Code (URC) information; the specific URC validity checks apply to the use of the URC's for a category.

    6. The status code and status date for each type of category at the time the category cases are first received and the area where the cases are assigned. Also if the case is automatically assigned, the status code and date are provided.

    7. The IRM(s) with specific processing procedures for each category. See IRM 3.12.179 for IMF, PMF, BMF, and ACI (ACI is for PSC only) . See IRM 3.12.166 for IRAF, EPMF, and CAWR. Refer to this IRM for the majority of Examination processing procedures.

    8. The unpostable records are sorted first by Master File, then category code; the cases within each category are sorted in DLN sequence. The "Unpostable Cycle Sequence Number" is assigned after this sort; therefore, the cases are in DLN and Unpostable Cycle Sequence Number order within each category.

4.4.35.14.1  (02-08-1999)
Category E1, Examination Changes IMF/BMF/IRAF/EPMF

  1. The unpostable will be in category E1 if any of the following apply.

    1. TC is 420, 421, 560, or 564, and the UPC is 151,152, 159, 173, 182, 197, 301, 303, 307, 309, 316, 327, 341, 347, 701, 703, 707, 709, 741, 801, 803, 810 or 811.

    2. UPC is 307, Reason Code 6 and ASED date exceeds the current date by less than one year.

    3. MFT is 13 and UPC is 361 or 494 and document code is not 24, 34, 45, 48, 51, 52, 58, or 87.

    4. MFT is 55 and UPC is 29X, 168, 192 and document code is not 24, 34, 45, 48, 51, 52, 58, or 87.

    5. UPC is 144, 191 or 380.

    6. TC is 428 or 30X, or 81x.

    7. TC is 421 and document code is 47.

  2. All records in Category E1 will be directly Area assigned to and closed by the Examination (EXAM) Perfection function.

  3. Exam will void (URC D or 2) all TC 595 cases.

  4. Unpostables will not work Category E1 cases.

4.4.35.14.1.1  (02-08-1999)
Form 4251/Transcript

  1. A Form 4251 is generated for every unpostable record in this category.

  2. "Examination" or "Examination OPC 191" is in the recipient (receiver) field for these E1 Forms 4251.

  3. Files will route the documents for all E1 Files Requests directly to Exam.

    1. If any Forms 4251 are not desired for E1 cases, then the Form(s) can be destroyed and not routed to Files.

  4. This action is based on local Exam guidelines.

    1. Exam will route the voided TC 595 documents to Service Center Collection.

  5. No Automatic Transcripts (MCC/MRS) are generated.

  6. This category will age in five cycles.

4.4.35.14.1.2  (02-08-1999)
Type of Closure

  1. All E1 unpostable cases are INDIVIDUAL closures.

  2. These cases must be reassigned to specific EXAM employee numbers before case closure is attempted.

  3. Only URC A, D, 0, 2 or 6 can be used for Category

  4. The E1 cases will be processed per this IRM. In the event an unpostable code is not covered in this IRM, refer to IRM 3.12.179 for processing instructions.

4.4.35.14.2  (02-08-1999)
Category E2, Examination Statutes IMF/BMF/IRAF

  1. URC 150, 350 or 750 and the document code is 47.

  2. Master File Code "S" is present, transaction code is a 300, and the document code is 47.

  3. Master File Code "S" is present and the UPC is 191.

4.4.35.14.2.1  (02-08-1999)
Area

  1. All records in Category E2 will be directly assigned to and closed by the Examination Function.

4.4.35.14.2.2  (02-08-1999)
Form 4251/Transcript

  1. The Form 4251 will display "EXAMINATION-STATUTE"

  2. The category will be sorted after Category C–2, Statute Void Batch, and before C–1, Statute Reject Batch.

  3. No automatic transcripts (MCC/MRS) are generated.

  4. This category will age in 5 cycles.

  5. These unpostables must be worked on an expedite basis.

4.4.35.14.2.3  (02-08-1999)
Types of Closures

  1. All E–2 Unpostables are individual closures.

  2. These cases must be reassigned to a specific employee assignment number prior to attempting case closure.

  3. URC A, D, 0, 1, 2, 5, or 6 can be used for Category E2.

4.4.35.14.3  (02-08-1999)
Category E–3 Examination Void Batch IMF/BMF/IRAF/EPMF

  1. Any TC 42X, 494, 495, 560, 564, 576, 577, 595, or 936;

  2. The above transaction codes do not meet any condition in Category E–1.

4.4.35.14.3.1  (02-08-1999)
Area

  1. All records in Category E3 will be assigned to Area Examination but they are generally worked as MASS closures by the Unpostable function.

  2. These E3 cases may be reassigned to Examination if they request reassignment.

  3. Examination always receives the document from Files.

  4. Exam will route all MASS voided E3 TC 595 documents to Service Center Collection.

4.4.35.14.3.2  (02-08-1999)
Form 4251/Transcript

  1. A Form 4251 is generated for every unpostable record in this category.

    1. If any Forms 4251 are not desired for E3 cases, then the Form(s) can be destroyed and not routed to Files.

    2. This action is based on local Exam guidelines.

  2. Exam must remake these transactions via AIMS or IDRS (if appropriate).

  3. If Exam determines that the MASS voided E3 transaction should not be remade, then this deleted transaction will be destroyed; except for Doc Code 47 cases.

  4. If the transaction is a Doc Code 47, a control base will not be opened on IDRS, it will be remade on AIMS.

  5. No Automatic Transcripts (MCC/MRS) are generated.

  6. This category will age in five cycles.

4.4.35.14.3.3  (02-08-1999)
Types of Closures

  1. All E3 Unpostables are usually MASS closures and each case is automatically assigned a "service center" assignment number.

  2. The Status Code will be "A" and the Status Date will reflect the date the service center number was automatically assigned to the case.

  3. Only URC D, 0, and 2 can be used for Category E3 MASS closures.

  4. Although E3 cases generally will be MASS closures, they can be processed as INDIVIDUAL closures with URC D, 0, 2, or 6, if the case is reassigned to a specific Examination employee assignment number.

  5. INDIVIDUAL type closures of E3 cases will occur only under exception processing, specified in advance, by Examination or PRP. This request must be submitted in writing.

  6. The E3 unpostable cases will be processed per this IRM. In the event an unpostable code is not covered in this IRM, refer to IRM 3.12.179 for processing procedures.

4.4.35.15  (02-08-1999)
Unpostable Command Codes

  1. Command codes indicate the type of action to be taken for each unpostable case. These unpostable command codes are input via an IDRS terminal to assign, display, suspend, correct (close), and review unpostable cases. The seven unpostable command codes are briefly explained below. For a complete explanation and examples of the command codes, see IRM 3.12.32.

4.4.35.15.1  (02-08-1999)
UPASG

  1. Used to assign or reassign an unpostable case or a group of unpostable cases.

  2. Generates a weekly and daily case assignment list.

4.4.35.15.2  (02-08-1999)
UPBAT

  1. It is valid for all Master Files but it may be used only for batch (non-RPS MASS) closures that do not have an "individual" employee number.

  2. Correct input of CC–UPBAT will MASS (batch) close all cases identified by the "Unpostable Cycle Sequence Numbers" (first and last).

  3. The status code and date will be updated to "C" (closed) and the closing date will be the date the closing action was made on IDRS.

  4. Cases failing the unpostable activity, status and update code processing criteria are placed on a "reject" list.

  5. Otherwise, the closed cases will be removed from the Service Center Unpostable Master File (SCUPMF) during the GUF closing runs, if they meet the unpostable activity, status and update code reject processing criteria.


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