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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 38. BMF General Instructions (Cont. 6)

3.12.38  BMF General Instructions (Cont. 6)

3.12.38.35 
Unpostables

3.12.38.35.32 
Unpostable Code 497 RC 1 & 5 — Miscellaneous Conditions

3.12.38.35.32.1  (01-01-2009)
Invalid Condition — UPC 497 RC 1

  1. A returned refund check record (TC 740/841) which does not contain a 1, 2, 3, 8 or 9 in the Reason for Cancellation field

3.12.38.35.32.2  (01-01-2009)
Correction Procedures — UPC 497 RC 1

  1. Take the necessary action to cancel the document to the 4970 Account in Accounting.

3.12.38.35.32.3  (01-01-2009)
Invalid Condition — UPC 497 RC 5

  1. UPC 497 RC 5 —a non "G" coded TC 150 with RPS Indicator of "2" and amount present in the remittance field.

3.12.38.35.32.4  (01-01-2009)
Correction Procedure — UPC 497 RC 5

  1. UPC 497 RC 5 —reinput return without RPS indicator.

3.12.38.35.33  (01-01-2009)
Unpostable Code 499 RC 1 — Miscellaneous Conditions

  1. UPC 499 RC 1 —Miscellaneous Conditions.

3.12.38.35.33.1  (01-01-2009)
Invalid Condition — UPC 499 RC 1

  1. UPC 499 RC 1 —a return with MFT 09, 36, or 50 (CT-1, 1041–A, 4720) contains address change data.

3.12.38.35.33.2  (01-01-2009)
Correction Procedures — UPC 499 RC 1

  1. UPC 499 RC 1 —if a better address is found:

    1. Input new address provided by Unpostables.

3.12.38.35.34  (01-01-2009)
Unpostable Code 499 RC 2 — Miscellaneous Conditions

  1. UPC 499 RC 2 —Miscellaneous Conditions.

3.12.38.35.34.1  (01-01-2009)
Invalid Condition — UPC 499 RC 2

  1. UPC 499 RC 2 —occurs when a Form 1065, 709A, 990, 990EZ, or 1041A, is processed with a liability.

3.12.38.35.34.2  (01-01-2009)
Correction Procedure — UPC 499 RC 2

  1. UPC 499 RC 2 —remove the liability and continue to process.

3.12.38.35.35  (01-01-2009)
Unpostable Code 499 RC 5 — Miscellaneous Conditions

  1. UPC 499 RC 5 —Miscellaneous Conditions.

3.12.38.35.35.1  (01-01-2009)
Invalid Condition — UPC 499 RC 5

  1. UPC 499 RC 5 —occurs when a transaction is processed containing money in a field that should be zero.

3.12.38.35.35.2  (01-01-2009)
Correction Procedure — UPC 499 RC 5

  1. UPC 499 RC 5 —correct the document and continue processing.

3.12.38.36  (01-01-2009)
Manager — Guidelines

  1. This section provides guidance to managers on the system and the reports available.

  2. The information in this section includes the following:

    • System Capacity

    • CC ERVOL

    • ERS Reports

3.12.38.36.1  (01-01-2009)
Error Resolution System Capacity

  1. The real-time portion of the Error Resolution System has a capacity of approximately "250,000" records per service center.

    1. Up to "20,000" records may be retained on the Quality Review File, so the effective capacity for real-time planning is "230,000" 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.

  2. An ERS inventory threshold has been established where up to "50,000" records are automatically added to the error file.

    1. This would happen only if the entire workable suspense file had been worked.

    2. An automatic "ORDER ALL RECORDS" will be made if the total of the unworked/unelected records is less than "50,000" records.

    3. If the total of the unworked/unelected records exceeds the threshold, only the two oldest workgroups will be added. (The system will keep a count of the two oldest workgroups.)

    4. If the addition of the two oldest workgroups exceed the threshold, only the oldest workgroup will be added.

    5. If the oldest workgroup will exceed the threshold, only the predetermined program (for example, 11200) will be added automatically.

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

  3. The Document Perfection and Document Correction Branch has the ability to select any or all the unselected records available.

    1. However, if the total workable inventory (error, suspense and quality review) is permitted to exceed capacity, the excess will be placed in overflow status.

    2. Since 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.

    3. All "overflow" records will appear on the ERS control file as Status 999.

    4. 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.

    5. In "overflow" status, the record is not accessible with any CC or included on any inventory list.

    6. The record is available only for research on the ERS control file with CC ERINV.

  4. Although unelected records will be automatically added to the ERS error file, Document Perfection and Document Correction Branch Managers should 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.

    2. Records are held in this file to be selected later for real-time.

    3. The Error Resolution Available Inventory Report will be received from the console printer in the Computer Branch.

    4. 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.

    5. In addition, the Error Resolution Selection Method (ERS 03–41) lists the records selected and the number of the employee making the selection.

3.12.38.36.2  (01-01-2009)
CC ERVOL–View ERS Records

  1. The CC ERVOL may be used to estimate, view, and select records for ERS processing.

  2. Each day, compare the Grand Total Error Records count to the count from ERVOL 100 to estimate the un-elected records that will be automatically added to ERS during nightly processing.

  3. Remember that Workable Suspense records are always added automatically to the real-time file and must be considered to the system capacity.

  4. If the automatic selection will exceed the established threshold, but it has been determined that all records should be added to ERS enter CC ERVOL followed by a space and the following words ORDER ALL RECORDS (as shown below).

    ____________

    ERVOL ORDER ALL RECORDS
    ____________

    Note:

    The response is "Request completed—Selection is all records" .

  5. If only a limited number of records should be added, enter CC ERVOL followed by a space and the following words INVENTORY DISPLAY (as shown below).

    ____________

    ERVOL INVENTORY DISPLAY
    ____________

3.12.38.36.2.1  (01-01-2009)
Viewing and Selecting Records From the Available Records Inventory

  1. There are two screens available for viewing or selection. Both screens display the program number and available inventory.

  2. When ordering by program number from one page/screen only:

    1. "Page" (position cursor on line 24 position 47 and transmit) to needed page/screen.

    2. Select program number(s) and enter amount(s) to order or enter "ALL" to order all inventory of selected program(s).

    3. Transmit from line 23 or below last item on page/screen.

  3. When ordering from more than one page/screen:

    1. Enter "CC ERVOL INVENTORY DISPLAY" .

    2. Select program number(s) and enter amount(s) to order or enter "ALL" to order all inventory of selected program(s).

    3. Transmit from line 23 or below last item on page/screen.

    Note:

    CC "ERVOL ORDER BY PROGRAM" must appear at top left corner when ordering. This is issued by the program. Do not attempt to input this CC or the program will abort.

  4. After records have been ordered, the first page/screen of the series will display the message "REQUEST COMPLETED-ORDERED AS FOLLOWS" This message will appear on all pages/screens.

  5. The page/screen will display all the program numbers along with the selected inventory ordered.

  6. Within each program, the oldest records are automatically selected.

  7. Within an inventory day, records are selected in DLN sequence up to the end of the batch in which the requested volume has been reached.

  8. Selections made using ERVOL can be changed at any time during the workday.

  9. If selection is not made, the automatic selection procedures will be employed.

3.12.38.36.2.2  (01-01-2009)
Viewing and Selecting Records From the Error Resolution Unselected Records Inventory

  1. Selective ordering of documents is available as well as moving from screen 1 to screen 2.

    1. To view the documents on the second screen, position cursor on line 24, column 47 of screen 1 and transmit.

    2. To return to the first screen, position the cursor at the bottom of the screen 2 on line 24, column 47 and transmit.

  2. To order records from the first screen, enter number of documents requested in each program and transmit on line 23.

  3. Ordering from the second screen requires entering "CC ERVOL INVENTORY DISPLAY" going to the second page/screen and making individual selections.

  4. To selectively order records on the second screen, make your selections then position the cursor on any line below the last item on this screen and transmit.

  5. Within each program, the oldest records are automatically selected.

  6. Within an inventory day, records are selected in DLN sequence up to the end of the batch in which the requested volume has been reached.

  7. To request all documents for a program, enter "ALL" and transmit.

    Note:

    CC ERVOL will only order programs from the first screen and not the second screen unless you go back to the "CC ERVOL ORDER ALL RECORDS" and go to the second page and order "ALL" .

3.12.38.36.3  (01-01-2009)
Error Resolution System (ERS) Reports

  1. This section of the manual provides information about the Error Resolution System (ERS) reports.

  2. Information in this section includes the following:

    • Error Resolution Inventory Control Report, ERS 17–47

    • Error Inventory Summary, ERS 13–41

    • Error Inventory Listings, ERS 13–40

3.12.38.36.4  (01-01-2009)
Error Resolution Inventory Control Report, ERS 17–47

  1. The Error Resolution Inventory Control Report, ERS 17–47, is a one-page summary of activity for each of the ERS files.

    1. This daily report is used to provide an overview of the ERS inventories.

    2. The report shows the number of records added and removed from each inventory daily.

    3. Items in the Quality Review File are included in the ending inventory counts for Errors and Workable Suspense.

  2. The primary purpose of this report is to provide Data Controls a simplified method of balancing the ERS to the SCCF.

3.12.38.36.5  (01-01-2009)
Error Resolution Error Inventory Summary, ERS 13–41

  1. This report shows the number of error records in the Error Inventory, by ascending Program Number, and the total for each Master File.

  2. Separate reports are categorized by the number of working days the records have been in the inventory. The Error Inventory Summary is printed daily.

  3. The report is used for management control of the inventory and work planning and control.

3.12.38.36.6  (01-01-2009)
Error Inventory Listings, ERS 13–40

  1. This report is printed daily, and lists each Block DLN in the Error Inventory.

  2. Separate inventories are printed for:

    • Each Master File

    • Each Program number

  3. Use this report to assign work to Tax Examiners, to associate documents with error records, and to release documents from previous day's workload, retaining only those for the unworked records.

  4. Separate reports are printed showing the records in inventory by the number of working days the records have been in the inventory.

  5. Separate reports are printed for each "Batch Number" with the following information items:

    • Block Control Number

    • Block DLN

    • Error Count for each Block

    • Control date of data entry through ISRP and GMF

    • Ascending DLN order within each Batch

    • Total error count for each Batch

  6. Separate reports are printed for Blocks received from BOB Correction.

3.12.38.37  (01-01-2009)
ERS Suspense Inventory Control

  1. This section of the manual lists the procedures that are to be followed for controlling the ERS suspense inventory.

  2. Information in this section includes the following:

    • Types of suspense records

    • ERS Status Codes

    • ERS Suspense reports

    • Workable inventory display

    • Maintaining the ERS suspense file

3.12.38.37.1  (01-01-2009)
Types of Suspense Records

  1. Suspense records appear on one of two inventories.

    1. Records requiring correspondence, research, or routing to other service center functions are placed in the Unworkable Suspense Inventory to await additional information.

    2. Records that are immediately resolvable are placed in the Workable Suspense Inventory.

    3. These records should be controlled and assigned to tax examiners for resolution as they appear on the Workable Suspense Inventory.

  2. The Action Code determines in which inventory a record appears. For a specific list for a workday suspense period.

3.12.38.37.2  (01-01-2009)
ERS Status Codes

  1. Records wait in suspense under different Status Codes, which are determined by the Action Code assigned.

  2. The second and third digits of the Status Code are the same as the 1st and second digits of the Action Code.

  3. The 1st digit of the Status Code indicates whether the record is in the Workable or Unworkable Inventory.

  4. Records held for quality review are in status "1QA" for Worked Error Records, and "3QA" and "4QA" for Worked Suspense Records.

  5. All error records on the real-time file are included in Status 100.

  6. Error records waiting to be loaded from the ERS 01 file are identified on CC ERVOL as status 900.

3.12.38.37.3  (01-01-2009)
Workable Suspense Inventory Summary, ERS 13–43

  1. This report shows the total number of records in the workable Suspense Inventory by program number and number of days in Workable Suspense.

    1. Each program is printed on a separate page and counts the number of days in Workable Suspense for items in each Status Code. A separate page provides totals for each Master File.

    2. All items in Workable Suspense should be resolved or resuspended within five work days.

  2. This report is used to monitor the timely resolution of Workable Suspense records.

3.12.38.37.4  (01-01-2009)
Workable Suspense Inventory, ERS 13–42

  1. This report lists by DLN each record in the Workable Suspense Inventory and the total number of days the record has been in ERS.

    1. Separate pages with totals for each program are provided.

    2. Separate inventories will be provided for each Suspense Status in each Master File.

    3. Separate reports will be printed showing the records in inventory by the number of working days the records have been in the inventory.

  2. Items identified as zero days in Workable Suspense reflect the complete inventory of records newly assigned to Workable Suspense.

    1. Whenever possible these items should be resolved within five workdays.

    2. If a case cannot be closed and requires an additional action (for example, second correspondence, routed to Entity, C.I., etc.), suspend using the appropriate action code.

    3. Records will appear on the Workable Suspense Inventory listing (ERS 13–42) in five day intervals until resolved.

    4. All listings of ten or more days should be routed to the person designated to work aged cases.

3.12.38.37.5  (01-01-2009)
Workable Inventory Display

  1. This screen display shows, by ascending program number, the current number of unworked records in workable inventory in the Error Inventory and Workable Suspense Inventory.

  2. Separate displays will be provided for each status and shows the time and date of the display.

  3. This report is used for work planning and control and indicates the volume of unworked Error Records remaining that day.

3.12.38.37.6  (01-01-2009)
Unworkable Suspense Summary, ERS 07–41

  1. This report shows the total number of records in the Unworkable Suspense Inventory for each status code based on the number of days remaining in suspense.

  2. Separate inventory and Summary reports and totals are printed for each Master File.

  3. The Unworkable Suspense Summary report provides an overview of the type and age of the records and may be used to project the number of items that will become workable on future dates.

3.12.38.37.7  (01-01-2009)
Unworkable Suspense Inventory, ERS 07–40

  1. This report provides the same information as the Unworkable Suspense Summary except it contains further breakout by program number.

  2. This report is especially useful for programs approaching a Program Completion Date to identify the type of documents in the inventory.

3.12.38.37.8  (01-01-2009)
Maintaining the ERS Suspense File

  1. ERS Suspense records are automatically returned to the workable inventory when the designated suspense period has expired.

  2. Associate the expired suspense documents or charge-outs with the Unworkable Suspense Inventory listing.

  3. Review to determine if the documents are ready to be worked.

  4. If the document was routed to another area of the service center, contact that area to determine if the document has been completed.

    1. If not, resuspend with the same action code and place back in the suspense file.

    2. Check the correspondence to ensure that the taxpayer has had at least ten days beyond the date stated in the letter for response. Do not mark as "no reply" or route to Tax Examiners without verifying the actual expiration date of the letter.

  5. Input CC ACTVT to bring the returns back to workable suspense when documents and correspondence replies are received.

3.12.38.38  (01-01-2009)
Other ERS Functions

  1. This section of the manual lists the procedures that are to be followed for other ERS functions.

  2. Information in this section includes the following:

    • Production reports

    • Daily employee time reports

    • CCs EREMP and ERUTL

3.12.38.38.1  (01-01-2009)
Production Reports, ERS 77–40 and ERS 77–41

  1. The Error Resolution Production Report, ERS 77-40, shows the number of hours worked, the volume of documents worked, the production rates and the disposition of the records worked for each individual Tax Examiner.

    1. To be included in ERS production reports, each employee must have an Employee Number with 340 through 389 in third, fourth and fifth positions.

    2. The report with totals will be prepared for each program in Error Correction and the program and status in Workable Suspense Correction.

  2. This information will be used by management for monitoring performance. It will also be used to detect possible misuse of Action Codes.

  3. The Production Summary, ERS–77–41, gives a total for each item monitored by the Production Report, categorized by program, for Error Correction, and by program and status, for Suspense Correction.

3.12.38.38.2  (01-01-2009)
Daily Employee Time Reports, ERS–77–46 and ERS–77–47

  1. The Error Resolution Daily Time Report shows the number of hours worked and the volume of records worked, by ascending program number and the total, for each Tax Examiner, for both Error Correction and Suspense Correction.

    1. The report will show the employee's identification number and name.

    2. Separate pages with employee totals will be printed for each employee.

    3. The pages will be printed by ascending employee identification number in each organization.

  2. This report is used to prepare the individual employee time reports.

  3. The Daily Employee Time Report Summary gives a total for each item monitored by the Daily Employee Time Report.

  4. The total is given for each organization, Error Correction and Suspense Correction.

3.12.38.38.3  (01-01-2009)
CC EREMP

  1. The CC EREMP is used to add, delete, or change employee records on the Employee Name and Organization File, or to designate a specific employee for Quality Review Analysis the following day.

  2. Enter CC EREMP on line 1 and XMIT (transmit).

    1. Your response will be the EREMP format with column headings on line 2, and all fields.

    2. Enter on the fifth line the appropriate Action Indicator, the 10 digit Employee Number, and if applicable, the unit number, the employees first initial, middle initial, and last name.

    3. If you wish to enter actions for additional employees, enter the appropriate data on the remaining lines, one per line through line 23.

    4. Your response will be display of EREMP with all the entered data fields for all records processed correctly.

    5. Invalid entries will result in a display of that line with an Error Code in positions 64–65.

  3. CC EREMP should be restricted to designated managers and Quality Assurance personnel. Instructions for the ERS quality review system and the use of Definer Q with EREMP are included in IRM 3.30.28.

3.12.38.38.4  (01-01-2009)
Employee Name and Organization File

  1. The Employee Name and Organization File is the controlling file for the Production Reports and the Daily Employee Time Reports.

    1. Whenever a new employee is assigned to ERS that employee must be added to this file.

    2. Whenever a current employee is reassigned from or within ERS the file must be updated.

  2. Enter CC EREMP to obtain the display of the entry format, then enter below the "X" the employee Action Code, the 10–digit Employee Number, and if applicable, the unit number, the employees first initial, middle initial, and last name.

    1. Enter the appropriate Action Indicator for each employee to indicate the action to be taken. Data for multiple employees may be entered on one screen.

    2. The response will be the display of EREMP with the data entered without an error code.

    3. Invalid entries will result in a re-display of that line entry with an Error Code in positions 64–65 at the right of the screen.

3.12.38.38.4.1  (01-01-2009)
Employee Action Codes

  1. The Employee Action Codes are listed in this section of the manual.

  2. A—Add a new employee.

    1. All fields must be present (middle initial excepted).

    2. Each Employee Number must contain 340 to 389 in the third, fourth and fifth positions

  3. C—Change the information in a current employees record.

    1. The Employee Number must be present.

    2. Only the remaining fields to be changed are required.

  4. D—Delete a current employees record.

    1. Only the Employee Number is required.

  5. R—Display this employees current information.

    1. Only the Employee Number is required.

    2. This response will be a re-display of this line including the employees data.

    3. To request all of the data on the Employee File, enter "ALL" .

3.12.38.38.4.2  (01-01-2009)
Employee Error Codes

  1. The Error Codes are listed in this section of the manual.

  2. E1—Invalid Employee Action Code.

    1. The code is other than A, C, D, or R.

  3. E2—An attempt was made to add a new employee when an employee record already exists with the same employee number.

  4. E3—An attempt was made to change:

    1. an employee record,

    2. delete an employee record, or

    3. display an employees current information when there is no employee record with that employee number in the file.

  5. E4—Invalid program number.

  6. E5—Invalid quantity.

  7. E6—Attempt to delete an employee from Quality Review who was not marked for review.

  8. E7—Attempt to display Quality Review information for an employee who was not marked for Quality Review.

  9. E8—Non-numeric employee number.

3.12.38.38.5  (01-01-2009)
CC ERUTL

  1. ERUTL is a utility Command Code designed to display several different areas within the ERS record for research purposes. It can be used to display the following:

    • Section problem indicators (Priority II Errors)

    • The error code and clear code indicators (Priority IV Math and Consistency Errors)

    • Section presence indicators

    • Selected header information

    Note:

    This code is valid for workable records or on the day the record is worked.

  2. The format for entering the CC is:

    ____________
    ERUTL XXX 99999-999-99999-9
    ____________

    Note:

    99999-999-99999-9 is the DLN of the document in the file which is to be researched and XXX is a three-character parameter.

  3. If only the CC ERUTL is entered, a screen listing instructions for use will be displayed.

  4. If only CC ERUTL and a DLN is entered, the same instructions will be displayed.

3.12.38.38.5.1  (01-01-2009)
ERUTL Parameter Codes

  1. The three-character parameters perform the functions described in this section of the manual.

  2. DPD—displays section problem indicators for priority II section problems.

  3. DEC—displays Error Code and Clear Code indicators for Priority IV Errors.

    1. A "*" appears where an Error Code is set.

    2. A "C" appears where an Error Code is cleared.

  4. DSP—displays section presence indicators.

    1. A "0" indicates section is not present.

    2. A "1" indicates section is present.

  5. DHR—displays the following information:

    • Line 1—Header information (DLN, current date, and time)

    • Line 2—Blank

    • Line 3—Document DLN

    • Line 4—Document program number

    • Line 5—Employee Number (last person to update the record)

    • Line 6—Shows a "Y" if the record has an invalid action code (Priority I Error)

    • Line 7—Shows an "R" if document was reworked

    • Line 8—Displays any Action Code assigned to the record

    • Line 9—File from which the record was loaded (Error or Suspense)

    • Line 10—The action taken is listed in (6) below

    • Line 11—Any green or blue-rockered money amount displayed with the error record.

    • Line 12—DLN of the record

    • Line 13—ERS worked indicator: "W" for worked and "U" for unworked

    • Line 14—Disposal code listed in (7) below

    • Line 15—19 CAPR Code Module 1 through 5 displays in the columns listed in (8) below

    • Line 20—Purge indicator for year-end processing will be P or blank

    • Line 21—RPS indicators are listed in (9) below

  6. The line 10 action for the parameter "DHR" are as follows:

    • CORRECTED—indicates error free record

    • NEW DLN XXXXX-XXX-XXXXX-X—indicates a new DLN was assigned

    • SUSPENDED—indicates record was suspended

    • NOT WORKED—indicates record is not worked

    • REJECTED—indicates record was rejected. It listed the reason it was rejected such as: NMF/NON-ADP, RE - ENTRY (REINPUT), VOID, INTERNATIONAL, DATA CONTROL DELETE, or MISSING DOCUMENT

  7. The line 14 Disposal Code can be one of the following:

    • 1—error record awaiting correction

    • 2—suspense record awaiting information

    • 3—suspense record with expired suspense period

    • 4—suspense record with information

    • 5—record was deleted

    • 6—record is corrected and error free

  8. The line 21 RPS indicator can be one the following:

    • Blank—for non-RPS

    • S—for IMF RPS

    • 2—for BMF RPS

3.12.38.39  (01-01-2009)
Research

  1. This section of the manual lists the procedures that are to be followed when researching for documents needed by other functions.

3.12.38.39.1  (01-01-2009)
Research for Documents Needed by Other IRS Functions

  1. The Control Unit and Reject/Suspense Unit frequently receives calls and visits from other IRS employees attempting to locate documents that may be in the reject inventory.

  2. Research the correspondence suspense file, the file copies of reject registers, and the inventory lists as needed. It may also be necessary to search the following:

    • Closed registers

    • The Forms 3210 for documents temporarily reassigned

    • The disposition list

    • The current work inventory

  3. If the requested document is in the reject inventory, pull the document immediately and attempt to resolve. The requesting organization may have the information needed to resume processing.

  4. The ERS Control File is available for research from any IDRS terminal, using CC ERINV and either a TIN or a DLN. Other functions should be encouraged to use this method, rather than asking Input Corrections to do the research.

3.12.38.40  (01-01-2009)
Disposition of ERS Records and Documents

  1. This section of the manual lists the procedures that are to be followed for the disposition of ERS records and documents.

  2. Information in this section includes the following:

    • General information

    • Rejected records list

3.12.38.41  (01-01-2009)
Erroneous Prompt, Quick, and Jeopardy Assessments

  1. This section of the manual lists the procedures that are to be followed for resolving erroneous Prompt, Quick, and Jeopardy assessments.

  2. Prompt, Quick and Jeopardy requests are expeditious assessments when a statute is near or collection of taxes is in jeopardy.

  3. These pre-journalized transactions are numbered with a Doc Code 51.

  4. Erroneous assessments are sometimes made and these assessments go unpostable. Unpostables will correct or abate a document with a full entity.

  5. However, they are unable to correct or abate documents without an entity present.

    Note:

    These documents will be forwarded to Rejects to be processed as NMF documents.

3.12.38.41.1  (01-01-2009)
Processing Instructions

  1. Use the instructions in this section to correct erroneous Doc Code 51 assessments.

  2. Forward Form 3552 and Form 3210 to NMF Accounting for a new DLN to be assigned.

    1. Each transaction code that is on Form 3552 must be reversed.

    2. Accounting will assign a new NMF DLN and forward if back to Rejects on Form 3210.

    3. Code the MF registers with the new NMF DLN and release.

  3. Prepare Form 1331–B for reversal and abatement action. NMF Accounting will establish a ULC (Unit Ledger Card) to show the assessment and abatement action.

    1. Enter the type of tax return this adjustment will be applied against.

    2. Taxable period—enter the tax period of the document being adjusted.

    3. Name and Address—enter the name control from Form 3552.

    4. This should be the only entity information the form other than the TIN.

    5. If there is additional entity information, such as a complete name line, contact the Unpostable Unit for instructions on how they want the document to be processed.

    6. Enter the TIN below the address lines.

    7. Computation of liability.

    8. Each transaction code that appears on the Form 3552 must be transferred to Form 1331–B.

    9. Enter the statement "Abate Assessment DLN" and the DLN of the original 3552.

    10. Date—enter the date of preparation.

    11. Prepared by—enter the initials of the Preparer, employee number and telephone extension.

    12. Enter the total amount for Section 1 of the Form 1331–B.

3.12.38.41.2  (01-01-2009)
Related Manuals

  1. This section of the manual contains general error resolution procedures.

  2. Tax Examiners or clerks–depending on the duties assigned– should be familiar with other Part III manuals.

  3. In certain cases, knowledge of the related section of 3.11, Returns and Documents Analysis, may also be required.
    The following is a listing of these Part III manuals and also other IRMs:

    Submission Processing- General
    IRM TITLE
    3.0.101 Schedule K-1 Processing
    3.0.273 Administrative Reference Guide
    Receipt & Control Branch
    IRM TITLE
    3.10.72 Extracting, Sorting, & Numbering
    Submission Processing Error Resolution
    IRM TITLE
    3.12.8 Information Returns Processing
    3.12.10 Revenue Receipts
    3.12.12 Exempt Organization Returns
    (990 SCRS Series)
    3.12.13 Employment Tax Returns
    (941, 943, 945, & CT-1)
    3.12.14 Income Tax Returns for Estate & Trusts
    (1041 Series)
    3.12.15 Partnership Return Income
    (1065 & 1065B)
    3.12.16 Corporation Income Tax Returns
    (Form 1120 SCRS Series)
    3.12.21 Credit & Account Transfers
    3.12.22 Employee Plans Master File
    (Form 5330)
    3.12.23 Excise Tax Returns
    (Forms 730 and 11C)
    3.12.32 SP Error Resolution — General Unpostables
    3.12.37 IMF SP ERS General Instructions
    3.12.92 SP Processing of Forms W-4
    3.12.106 Estate & Gift Tax Returns
    3.12.154 Unemployment Tax Returns
    3.12.166 EPMF Unpostables
    3.12.179 IMF Unpostables
    3.12.212 Application for Extension of Time to File Tax Returns
    3.12.213 Form 1066, REMIC Income Tax Resolution
    3.12.217 Error Resolution Instructions for Error Resolution Form 1120-S
    3.12.220 Error Resolution System for Form 720 and 2290
    3.12.249 Error Resolution for Form 8752
    3.12.251 Corporation Income Tax Returns
    3.12.260 EPMF Error Resolution System
    3.12.263 Estate Tax Returns
    3.12.278 Exempt Organization Unpostable Resolution
    3.12.279 BMF, CAWR, & PMF Unpostables
    3.22.15 Form 8804
    3.22.19 Form 3520 and 3520–A, Error Correction
    3.22.110 Form 1042
    3.22.261 Form 8288 and 8288-A
    Submission Processing Returns & Document Analysis
    IRM TITLE
    3.11.8 Information Returns Processing
    3.11.10 Revenue Receipts
    3.11.12 Exempt Organization Processing
    (Form 990 Series)
    3.11.13 Employment Tax Returns
    (941, 943, 944, 945, & CT-1)
    3.11.14 Income Tax Returns for Estates & Trusts
    (Form 1041 Series)
    3.11.15 SPC Code & Edit — Partnership Return of Income
    (Form 1065)
    3.11.16 Corporation Income Tax Returns
    (Form 1120 Series)
    3.11.17 Processing Forms 1120X and 8842
    3.11.22 Employee Plans Master File
    (Form 5330)
    3.11.23 Excise Tax Returns
    (Form 720, 730, 11C, and 2290)
    3.11.25 Miscellaneous Tax Returns
    3.11.26 Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns
    3.11.92 SP of Form W-4
    3.11.106 Estate & Gift Tax Returns
    3.11.154 Unemployment Tax Returns
    3.11.180 Allocated Tips
    3.11.212 Application for Extension of Time to File
    3.11.213 Form 1066 U.S. REMIC Tax Return
    3.11.217 Corporation Income Tax Returns
    (Form 1120 S)
    3.11.249 Processing Form 8752
    3.21.15 Form 8804
    3.21.110 Chapter 3 Withholding
    Submission Processing Document Services
    IRM TITLE
    3.13.2 BMF Account Numbers
    3.13.12 Exempt Organization Account Numbers
    3.13.36 EPMF Account Numbers
    3.13.62 Media Transport & Control
    3.13.122 IMF Entity Unpostables
    3.13.222 BMF Entity Unpostables
    Submission Processing & MCC Accounting & Data Control
    IRM TITLE
    3.17.10 Accounting Revenue Receipts
    3.17.21 Credit & Account Transfers
    3.17.30 SP Data Control
    3.17.41 Accounting & Operating Reports
    3.17.46 Automated Non-Master File Accounting
    3.17.63 Accounting Control
    3.17.79 Accounting Refund Transactions
    3.17.220 Excess Collection File
    3.17.221 MCC Data Controls
    3.17.243 Miscellaneous Accounting
    3.17.277 Electronic Payments
    Information Systems Multifunctional Handbooks
    IRM TITLE
    2.3 IDRS Terminal Responses
    2.4 IDRS Terminal Input

  4. Other related IRMs:

    IRM TITLE
    104.17 Monitoring the E-File Program
    2.11.1 IDRS System Correspondence
    20.2 Normal & Restricted Interest
    21.2.4 Master File Accounts Maintenance
    3.27.68 ADP Systems Code
    Document 6209 ADP & IDRS Information
    Document 6548 IDRS Correspondex

3.12.38.41.3  (01-01-2009)
Miscellaneous Related Forms

  1. This section of the manual contains a table of the miscellaneous forms used in error resolution procedures and their uses.

    MISCELLANEOUS FORMS DESCRIPTIONS
    Form 813 (2 part) Document Register Used to list transaction amounts for remittance or assessment documents to be processed with a new DLN.
    Form 1331 / 1331 B - Notice of Adjustment Used to show the appropriate adjustment (reflecting a decrease in liability) made to the Non-Master File on the taxpayers account.
    Form 1332 - Block and Selection Record Used to process no remittance documents with a new DLN. It is usually prepared by the Numbering Unit.
    Form 2275 - Records Request, Charge and Recharge Used to request documents from Returns File Unit and Federal Record Center. It is also used to replace a document that is sent to Rejects when no Form 813 or Form 1332 is present. Use a single copy as a replacement.
    Form 2468 - Over Assessment Label Used to indicate assessment of tax, interest and penalty.
    Form 3244 - Payment Posting Voucher Used to post a remittance that cannot be processed with the document with which it was received.
    Form 3465 - Adjustment Request Used to request transfers of Credits by Accounts Management (Adjustments) or other areas.
    Form 3210 - Document Transmittal Used to transmit documents to be worked by other service center functions. These documents will normally be returned to Rejects to be corrected.
    Form 3696 / 3696A - Correspondence Action Sheet Used to initiate correspondence to the taxpayer through IDRS or Typing Unit.
    Form 3753 - Manual Refund Posting Voucher Used for posting of the manual refund Transaction Code (TC 840) to the Master File.
    Form 3893 - Re-entry Document Control Used to reenter documents with original DLNs.
    Form 4028 - Service Center Control File (SCCF) Adjustment Record or 4028-A (Format code 310) Used by Accounting to remove, establish, and adjust records or money on the SCCF. For reject documents, Form 4028 is prepared by Rejects and routed to Accounting. At the option of the Service Center Accounting Branch, Form 4028 may be bypassed in favor of direct input of SCCF adjustments using CC SCFAJ.
    Form 4227 - Intra-SC Reject or Routing Slip Used by Code and Edit and Error Correction Tax Examiners to identify the reason for rejection or suspension.
    Form 4251–Return Charge-Out Used by various functions to charge out a document from a block.
    Form 4338 - Information on Certified Transcript Request Used to request copies of the unit ledger card for NMF subsequent and advance payments.
    Form 4337 - EO Document Transmittal Used to request information from the an TEC area office for an Exempt Organization return.
    Form 5792 - Request for IDRS Generated Refund (IGR) Used to Process IDRS Generated Refunds (IGR).
    Form 6752 - Return Non-Refile Flag Used to indicate document requests and IDRS research when a missing document record is being reconstructed or removed from the inventory.
    Form 6826 - Error/Reject Display Request Card Used to designate the print and sort requirements for SCRS error and reject registers and listings.
    Form 6882 - IDRS/Master File Information Request Used to alert the IDRS researcher of what research is to be conducted.
    Form 8749 - Unpostable Action Routing Slip Used in Unpostables and Entity to identify reason for reject.
    Form 8758 - Excess Collection Files Addition Used to request credits be added to the Excess Collection File (XSF).
    Form 9122 - Intra-SC Reject or Routing Slip Used by EPMF Document Perfection and Document Correction to identify the reason for rejection.

    .

3.12.38.41.4  (01-01-2009)
BMF Forms –Error Resolution System (ERS)

  1. The Error Resolution System (ERS) is a replacement for the Service Center Replacement System (SCRS).

  2. The table below shows some of the forms corrected on the terminal via ERS.

    BMF FORMS
    FORMS DESCRIPTION MFT TAX CLASS DOC CODE
    706 U.S. Estate Tax Return (Cincinnati Submission Processing Center (CSPC) only) 52 5 06
    709 U.S. Gift Tax Return (Cincinnati Submission Processing Center (CSPC) only) 51 5 09
    709A U.S. Short Gift Tax Return (Cincinnati Submission Processing Center (CSPC) only) 51 5 08
    720 Quarterly Federal Excise Tax Return (Cincinnati Submission Processing Center (CSPC) only) 03 4 20
    940 Employer's Annual Federal Unemployment Tax Return 10 8 40
    940EZ Short Form Employer's Annual Federal Unemployment Tax Return 10 8 38
    941 Employer's Quarterly Federal Tax Return 01 1 41
    943 Employer's Annual Tax Return for Agricultural Employees 11 1 43
    944 Employers Annual Federal Employment Tax Return 14 1 49
    945 Annual Return of Withheld Federal Income Tax 16 1 37, 44, 97
    990 Return of Organization Exempt from Income Tax (Ogden Submission Processing Center (OSPC) only) 67 4 90
    990EZ Short Form Return of Organization Exempt from Income Tax (Ogden Submission Processing Center (OSPC) only) 67 4 09
    990PF Return of Private Foundation (Ogden Submission Processing Center (OSPC) only) 44 4 91
    990-T Exempt Organization Business income Tax Return (Ogden Submission Processing Center (OSPC) only) 34 3 93
    1041 U.S. Fiduciary Income Tax Return (for Estates and Trusts) 05 2 44
    1041ES Payment Voucher, Estimated Tax 05 2 17
    1041QFT U.S. Income Tax Return (for Qualified Funeral Trusts) (PSC only) 05 2 39
    1041 Schedule K-1 Beneficiary's Share of Income, Deductions, Credits, etc. 69 5 66
    1065 U.S. Partnership Return of Income 06 2 65
    1065 Schedule K-1 Partner's Share of Income, Credits Deductions, etc. 69 5 65
    1066 Real Estate Mortgage Investment Conduit 07 3 60
    1120 U.S. Corporation Income Tax Return 02 3 10, 11
    1120A U.S. Short Form Corporation Tax Return 02 3 09
    1120H U.S. Income Tax Return for Homeowner Association 02 3 71
    1120POL U.S. Income Tax Return of Political Organizations (Ogden Submission Processing Center (OSPC) only) 02 3 20
    1120-S U.S. Small Business Corporation Income Tax Return 02 3 16
    1120-S Schedule K-1 Shareholders Share of Income, Deductions, Credits, etc. 69 5 67
    2290 Heavy Highway Use Tax Return (Cincinnati Submission Processing Center (CSPC) only) 60 4 95
    3520 A Annual Return of Foreign Trust with U.S. Beneficiaries 42 1 3 82
    5227 Split Interest Trust Information Return (Ogden Submission Processing Center (OSPC) only) 37 4 83
    5330 Return of Initial Excise Taxes Related to Employee Benefit Plans   4 35, 51
    7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 02, 05–08, 12, 33 2,3 04
    8038T Arbitrage Rebate of Penalty (Ogden Submission Processing Center (OSPC) only) 46 3 74
    8868 Application for Extension of Time to File an Exempt Organization Return 34, 36, 37, 44, 50, 56, 67 9 77
    8871 Political Organization Notice of Section 527 47 4 61
    8872 Political Organization Report of Contributions and Expenditures 49 4 62
    CT-1 Employer's Annual Railroad Retirement and Unemployment Return (Cincinnati Submission Processing Center (CSPC) only) 09 7 11
      Revenue Receipts      

3.12.38.41.5  (01-01-2009)
BMF Forms–Service Center Replacement System (SCRS)

  1. The Service Center Replacement System is known as SCRS. The table below shows some of the forms which are corrected on paper register via SCRS.

    BMF FORMS
    FORMS DESCRIPTION MFT TAX CLASS DOC CODE
    11C Special Tax Return and Application for Registry-Wagering (Cincinnati Submission Processing Center (CSPC) only) 63 4 03
    706A U.S. Additional Estate Tax Return (Cincinnati Submission Processing Center (CSPC) only) 53 5 05
    706D U.S. Additional Estate Tax Return Under Code Section 2057 (Cincinnati Submission Processing Center (CSPC) only) 78    
    706GS(D) Generation-Skipping Transfer Tax Return for Distribution (Cincinnati Submission Processing Center (CSPC) only) 78 5 59
    706GS(T) Generation-Skipping Transfer Tax Return for Termination (Cincinnati Submission Processing Center (CSPC) only) 77 5 29
    730 Tax on Wagering (Cincinnati Submission Processing Center (CSPC) only) 64 4 13
    990C Exempt Cooperative Association Income Tax Return (Ogden Submission Processing Center (OSPC) only) 67 3 92
    1041A U.S. Information Return-Trust Accumulation of Charitable Amounts (Ogden Submission Processing Center (OSPC) only) 36 4 81
    1042 Annual Withholding Tax Return for US Source Income of Foreign Persons 12 1 25
    1120 C U.S. Income Tax Return for Cooperative Associations 02 3 03
    1120F U.S. Income Tax Return of Foreign Corporations (Ogden Submission Processing Center (OSPC) only) 02 3 66, 67
    1120FSC U.S. Income Tax Return of a Foreign Sales Corporation (Ogden Submission Processing Center (OSPC) only) 02 3 07
    1120L U.S. Life Insurance Company Income Tax Return 02 3 11
    1120ND Return for Nuclear Decommissioning Trust and Certain Related Persons 02 3 08
    1120PC U.S. Property and Casualty Insurance Company Income Tax Return 02 3 13
    1120-SF U.S. Income Tax Return for Designated Settlement Funds 02 3 06
    1120REIT U.S. Income Tax Return for Real Estate Investment Trusts` 02 3 12
    1120RIC U.S. Income Tax Return for Regulate Investment Companies 02 3 05
    1120X Amended U.S. Corporation Income Tax Return 02 3 10, 54
    3413/3552 Credit and Account Transfers Various Various 51
    3520 Annual Return to Report Transactions with Foreign Trusts and Receipt of Foreign Gifts 42 3 83
    4720 Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC (Ogden Submission Processing Center (OSPC) only) 50 4 71
    5330 Return of Excise taxes related to employee benefit plans 76 4 35
    5578 Annual Certification of Racial Nondiscrimination for Private Schools Exempt from Federal Tax (Ogden Submission Processing Center (OSPC) only) 67 9 84
    5768 Election/Revocation of Election by an Eligible Section 501(C)(3) Organization to Make Expenditures to Influence Legislation (Ogden Submission Processing Center (OSPC) only) 67 9 77
    8038 Information Return for Tax Exempt Private Activity Bond Issues (Ogden Submission Processing Center (OSPC) only) 46 3 61
    8038G Information Return for Tax Exempt Governmental Obligations (Ogden Submission Processing Center (OSPC) only) 46 3 62
    8038GC Consolidated Information Return for Small Tax Exempt Governmental Bond Issues, Leases, and Installment Sales (Ogden Submission Processing Center (OSPC) only) 46 3 72
    8288 U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Property Interests 17 1 40
    8804 Annual Return for Partnership Withholding Tax 08 1 29
    8752 Required Payment or Refund under Section 7519 15 2 23
    MISC.   Various 9 77

3.12.38.41.6  (01-01-2009)
Related Reports

  1. The related report numbers and their titles are included in the table below:

    REPORT NUMBER TITLE Report on CTRL D
    ERS 01–40 ERROR RESOLUTION END OF YEAR INVENTORY REPORT X
    ERS 01–40 ERROR RESOLUTION AVAILABLE INVENTORY REPORT X
    ERS 01–41 ERROR LIST REPORT X
    ERS 01–42 PAS CHARGE-OUT FILE  
    ERS 01–43 PROGRAM ANALYSIS SELECTION REPORT X
    ERS 01–44 ERROR RESOLUTION ELECTRONIC FILED RETURNS LIST X
    ERS 03–40 ERROR RESOLUTION UN-SELECTED RECORDS INVENTORY X
    ERS 03–41 ERROR RESOLUTION SELECTION METHOD X
    ERS 05–40 ERROR RESOLUTION REJECTED RECORDS LIST X
    ERS 05–41 REJECTED-REC-CHARGE-OUTS (Form 6695) X
    ERS 07–40 ERROR RESOLUTION UNWORKABLE SUSPENSE INVENTORY X
    ERS 07–41 ERROR RESOLUTION UNWORKABLE SUSPENSE INVENTORY SUMMARY X
    ERS 13–40 ERROR RESOLUTION ERROR INVENTORY X
    ERS 13–41 ERROR RESOLUTION ERROR INVENTORY SUMMARY X
    ERS 13–42 ERROR RESOLUTION WORKABLE SUSPENSE INVENTORY X
    ERS 13–43 ERROR RESOLUTION WORKABLE SUSPENSE INVENTORY SUMMARY X
    ERS 17–40 ERROR RESOLUTION NEW SUSPENSE LIST X
    ERS 17–41 NEW-SUSP-CHARGE-OUT  
    ERS 17–42 ERROR RESOLUTION DUPLICATE DOCUMENT DLN REGISTER X
    ERS 17–43 DUP-DLN-CHARGE-OUT  
    ERS 17–44 IMF INTEREST JEOPARDY REPORT - ERROR FILE X
    ERS 17-45 IMF INTEREST JEOPARDY REPORT - SUSPENSE FILE X
    ERS 17-46 IMF INTEREST JEOPARDY REPORT SUMMARY X
    ERS 17–47 ERROR RESOLUTION INVENTORY CONTROL REPORT X
    ERS 17–48 ERROR RESOLUTION NEW SUSPENSE LIST SUMMARY X
    ERS 17-50 BMF INTEREST JEOPARDY REPORT - ERROR FILE X
    ERS 17-51 BMF INTEREST JEOPARDY REPORT - SUSPENSE FILE X
    ERS 17-52 BMF INTEREST JEOPARDY REPORT SUMMARY X
    ERS 19–40 ERROR RESOLUTION DUPLICATE DOCUMENT DLN REPORT BY INVENTORY SOURCE X
    ERS 31–40 ERROR RESOLUTION UNWORKABLE SUSPENSE AGED REPORT X
    ERS 31–41 ERROR RESOLUTION WORKABLE SUSPENSE REPORT X
    ERS 77–40 ERROR RESOLUTION PRODUCTION REPORT - ERROR CORRECTION X
    ERS 77–41 ERROR RESOLUTION PRODUCTION X
    ERS 77–42 ERROR RESOLUTION PRODUCTION REPORT - SUSPENSE CORRECTION BY PROGRAM X
    ERS 77–43 ERROR RESOLUTION PRODUCTION SUMMARY - SUSPENSE CORRECTION BY PROGRAM X
    ERS 77–44 ERROR RESOLUTION PRODUCTION REPORT - SUSPENSE CORRECTION BY STATUS X
    ERS 77–45 ERROR RESOLUTION PRODUCTION SUMMARY - SUSPENSE CORRECTION BY STATUS X
    ERS 77–46 ERROR RESOLUTION DAILY EMPLOYEE TIME REPORT X
    ERS 77–47 ERROR RESOLUTION DAILY EMPLOYEE TIME REPORT SUMMARY X
    ERS 83–40 (Found on Ctrl D) ERROR RESOLUTION QUALITY REVIEW REPORT X
    ERS 83–41 DAILY ERS REVIEW QUALITY REVIEW CHARGE-OUT X
    ERS 83–42 ERROR RESOLUTION QUALITY ASSURANCE HOLD REPORT X
    ERS 83–44 ERROR RESOLUTION QUALITY ASSURANCE REWORKED REPORT X
    MER 03–40 ERROR COUNT REPORT DAILY X
    MER 03–41 ERROR COUNT REPORT YEAR-TO-DATE X
    MER 13–40 PROGRAM ANALYSIS REPORT X
    MERDAIL ERROR COUNT REPORT ELF DAILY X
    MERYRDT ERROR COUNT REPORT ELF YEAR-TO-DATE X
    GMF 10–40 ERROR DISPLAY RUN CONTROL REPORT X
    GMF 10–41 ERROR REGISTER RAW/LOOP  
    GMF 10–42 ERROR PULL LIST RAW/LOOP/SUMMARY  
    GMF 10–43 DAILY ERROR VOLUME REPORT/SUMMARY  
    GMF 11–40 REJECT REPORTS RUN CONTROL REPORT X
    GMF 11–41 REJECT REINPUT TRANSMITTAL  
    GMF 11–42 REJECTED AGED LIST  
    GMF 11–43 REJECT INVENTORY LIST (DLN Sequence)  
    GMF 11–44 REJECT PULL LIST  
    GMF 11–45 REJECT REGISTER RAW/LOOP  
    GMF 11–46 CURRENT REJECT LIST  
    GMF 11–47 REJECT DISPOSITION LIST  
    GMF 11–48 REJECT CORRECTION VERIFICATION LIST  
    GMF 61–41 INTEREST REDUCTION INITIATIVE SUMMARY SCRS AND ERS  
    SCF 11–48 NEW DLN RECORD LIST  

Exhibit 3.12.38-1  (01-01-2009)
Acronyms — IRS Literals

ACRONYMS   DEFINITION
     
AAC - Agricultural Activity Code (See NAICS)
ABS - Abstract Number (Excise Tax)
ACI - Automated Criminal Investigation
ACS - Automated Collection System
ADCS - Automated Document Control System
ADH - Automated Document Handling
ADJ - Adjustment
ADM - Administrator
ADSI - Automated Delete Status Indicator
ADP - Automatic Data Processing
AES - Automated Examination System
AEIC - Advanced Earned Income Credit
AGI - Adjusted Gross Income
AI - Annualized Income
AIL - Additional Information Line
AIMF - Automated Information Management File
AIMS - Automated Information Management System
AKA - Also Known As
AM - Accounts Maintenance
AMT - Alternative Minimum Tax
AMT-CR - Alternative Minimum Tax Credit
ANSPC - Andover Submission Processing Center
AO - Area Office (Formerly District Office)
AP - Adjustment Pending
APFD - Alaska Permanent Fund Dividend
APO - Army Post Office
ASED - Assessment Statute Expiration Date
ASFR - Automated Substitute for Return
ATS - Abusive Tax Shelter
ATSPC - Atlanta Submission Processing Center
AUR - Automated Under-reporter Project
AUSC - Austin Submission Processing Center
AWS   Alternative Work Schedule
     
BCC - Business Operating Division Client Code
BCS - Block Count Sheet
BEITC - Business Energy Investment Tax Credit
B&F - Business & Farm
BHR - Block Header Record
BLLC - Bankruptcy Litigation Location Code
BMF - Business Master File
BOB - Block Out of Balance
BOD - Business Operating Division
BPL - Block Proof List
BPR - Block Proof Record
BRTVU - Business Transaction File on Line
BS - Blocking Series
BSPC - Brookhaven Submissions Processing Center
BTIF - Business Taxpayer Information File
BWH - Backup Withholding
     
CAF - Centralized Authorization File
CAS - Correspondence Action Sheet
CAWR - Combined Annual Wage Reporting
CC - Closing Code
CC - Command Code
CCA - Case Control Activity
CCC - Computer Condition Code
CCU - Cycle Control Unit
CFOL   Corporate Files on Line
CGD - Capital Gains Distribution
CI - Criminal Investigation
COA - Change of Address
COMM - Commissioner
CONS - Conservator
CP - Computer Paragraph
CRN - Credit Reference Number (#)
CPA - Certified Public Accountant
CSPC - Cincinnati Submissions Processing Center
     
DAN - Deposit Account Number
DC - Dishonored Check
DC - Document Code
DCC - Detroit Computing Center
DCF - Dishonored Check File
DD - Direct Deposit
DECD - Deceased
DIS - Distributed Input System
DLN - Document Locator Number
DO - District Office (Now Area Office) (Territory Office)
DOD - Date of Death
DP - Data Processing
DPC - Designated Payment Code
DRU - Document Retention Unit
DTR - Daily Transaction Register
     
EAC - ERS Action Codes
EAN - Entity Account Number
EC - Employment Code
ED - Establishment Date
EFDS - Electronic Fraud Detection System
EFT - Electronic Funds Transfer
EGA - Ethics in Government Act
EIC - Earned Income Credit
EIF - Entity Index File
EIN - Employer Identification Number
ELF - Electronic Filing System
EMFOL - Employee Plans Master File On Line
EO - Exempt Organization
EOMF - Exempt Organization Master File
EPMF - Employee Plans Master File
ERF - Employer Return File
ERS - Error Resolution System
ERAS - EIN Research & Assignment System (IDRS)
ES - Estimated Tax (Forms 1120 & 1041)
ESOP - Employee Stock Option Plan
ESPI - Estimated Tax Penalty Indicator
ETEC - Excise Tax e-Filing & Compliance
EXEC - Executor (Executrix)
     
FARC - Federal Archives Record Center
FB - Fringe Benefit
FDB - Fraud Detection Branch
FF - Frivolous Filer
FICA - Federal Insurance Contribution Act
FIN - Fiduciary Identification Number
FLC - File Location Code
FM - Fiscal Month
FMS - Financial Management Services
FMV - Fair Market Value
FNS - Fuel from Non Conventional Source
FOD - Foreign Operations District
FOF - Fact of Filing
FOI - Freedom of Information
FP - Full Paid
FPO - Fleet Post Office (Military Ships) (Foreign Post Office)
FRB - Federal Reserve Bank
FRC - Federal Records Center
FSC - Filing Status (Code) Form 1040 Series
FSP - Functional Specification Package
FSPC - Fresno Submission Processing Center
FTD - Federal Tax Deposit
FTF - Failure to File (Penalty)
FTP - Failure to Pay (Penalty)
FUTA - Federal Unemployment Tax Act
FY - Fiscal Year
FYE - Fiscal Year Ending
FYM - Fiscal Year Month
     
GEN - Group Exemption Number
GMF - Generalized Mainline Framework
GUF - Generalized Unpostable Framework
     
HC - Hold Code
HDQ - Headquarters
HSH - Household Employee
HSTG - Hostage
HTF - Highway Trust Fund (Form 2290)
     
ID - Identification
IDRS - Integrated Data Retrieval System
IMF - Individual Master File
IRA - Individual Retirement Account
IRC - Internal Revenue Code
IRM - Internal Revenue Manual
IRS - Internal Revenue Service
ISRP - Integrated Submission and Remittance Processing System
ITIF - Individual Taxpayer Information File
ITIN - IRS Individual Taxpayer Identification Number
     
KCSPC - Kansas City Submission Processing Center
KIF - Key Index File
KITA - Killed in Terrorist Action
     
LEM - Law Enforcement Manual (Office Use Only IRM) No Public Access
LMSB - Large and Mid Size Business Operating Division
LSM - Lump Sum Exemption
     
MCC - Major City Code
MCC - Martinsburg Computing Center
ME - Math Error
MF - Master File
MFR - Master File Requirements (Code)
MFT - Master File Tax (Code)
MIC - Mortgage Interest Credit
MIR - Management Information Report
MSPC - Memphis Submission Processing Center
     
NAI - National Account Index
NAICS - North American Industry Classification System
NAP - National Account Profile
NECT - Non-Exempt Charitable Trust
NIF - Not in File
NMF - Non-Master File
NO - National Office
NOL - Net Operating Loss
NQ - Non-Qualifying
NR - No Remittance
NRPS - Notice Review Processing System
NR - No Record
NU - Nullified Unpostables
     
OBL - Outstanding Balance List
OCR - Optical Character Recognition
OFP - Organization Functions and Programs
OIC - Offer in Compromise
OID - Original Issue Credit
OLE - On Line Entity
OMB - Office of Management & Budget
OSPC - Ogden Submission Processing Center
     
PANF - Plan Account Number File
PAO - Penalty Appeals Officer
PBA - Principal Business Activity Code / NAICS
PC - Process Code
PCCF - Plan Case Control File
PCD - Program Completion Date
PCS - Partnership Control System
PDT - Potentially Dangerous Taxpayer
PERREP - Personal Representative
PE - Program Error
PE - Production Evaluation (Now Quality Alert)
PINEX - Penalty and Interest Explanations
PMF - Payer Master File
POA - Power of Attorney
POD - Post of duty
PPR - (Casual Renter of) Personal Property
PSPC - Philadelphia Submission Processing Center
PTIN - Preparer Tax Identification Number
PTP - Publicly Traded Partnerships
PY - Prior Year
PY - Processing Year
     
RA - Revenue Agent
RAF - Reporting Agents File (Employment & Unemployment)
RC - Reason Code
RCC - Return Condition Code
RDD - Return Due Date
REC - Residential Energy Credit
REF - Refund Information File
RF - Retention File
REMIC - Real Estate Mortgage Investments Conduits
RO - Revenue Officer
ROFT - Record of Federal Tax
RPC - Return Processing Code
RPD - Return Processing Date
RPS - Remittance Processing System
RRB - Railroad Retirement Benefits
RRPS - Residual Remittance Processing System
RRTA - Railroad Retirement Benefits Tax Act
RSED - Refund Statute Expiration Date
     
SB/SE - Small Business / Self Employment Operating Division
SC - Service Center (now Campus)
SCCF - Service Center Control File
SCME - Service Center Math Error
SCR - Service Center Rejects
SCRS - Service Center Replacement System
SCTN - Service Center Taxpayer Notice
SCUP - Service Center Unpostable
SCRIPS - Service Center Recognition/Image Processing System
SD - Source Document
SDF - Source Document Folders (IDRS)
SE - Self Employment
SERP - Servicewide Electronic Research Project
SFR - Substitute for Return (Program) also (ASFR)
SR - Settlement Register
SSA - Social Security Administration
SSI - Supplemental Security Income
SSN - Social Security Number
SST - Social Security Tax
STEX - Statute Expired
     
TAO - Taxpayer Advocate Office/Taxpayer Assistance Order
TAS - Taxpayer Advocate Service (Formerly PRP)
TC - Transaction Code
TCC - Tennessee Computer Center
TCC - Transmittal Control Code
TDA - Taxpayer Delinquency Account
TDI - Taxpayer Delinquency Investigation
TE - Tax Examiner
TE/GE - Tax Exempt / Government Entities Business Operating Division
TEI - Tax Exempt Interest
TEP - Tape Edit Process
TIA - Taxpayer Information Authorization
TIF - Taxpayer Information File
TIN - Taxpayer Identification Number
TOP - Treasury Offset Program
TP T/P - Taxpayer
TPC - Third Party Contact
TPI - Total Positive Income
TPNC - Taxpayer Notice Code
TPS - Taxpayer Service (Now Customer Accounts Service CAS)
TR - Transaction
TR - Trustee
TRA - Tax Reform Act
TXI - Taxable Income
TY - Tax Year
     
UA - Unavailable
ULC - Unit Ledger Card
UPC - Unpostable Code
URC - Unpostable Resolution Code
URF - Unidentified Remittance File (IDRS)
URP - Underreported Program
     
VEBA - Voluntary Employees Benefit Association
     
W - Waiver
WI - Wage and Investment Business Operating Division
WIR - Wage Information Retrieval System
WPT - Windfall Profit Tax
WT - Withholding Tax
     
XSF - Excess Collection File
     
ZTIF - Miscellaneous Taxpayer Information File (IRA, EPMF, NMF)

Exhibit 3.12.38-2  (01-01-2009)
Action Codes on ERS Records — Definitions

ACTION CODES
Action Code Description Workday Suspense Period Function Used In Valid Command Code
         
001 Input Document 0 GEN ---
211 First Correspondence 40 CE, EC, S SSPND
212 Second Correspondence 25 CE, EC, S SSPND
213 Correspondence to other than Taxpayer 40 CE, EC, S SSPND
215 International Correspondence (ACI) 45 CE, EC, S SSPND
225 Signature Only (Domestic) 40 CE, EC, S SSPND
226 Signature Only (International/Foreign) 45 CE, EC, S SSPND
         
300 Examination (Fuel Tax Credit) 10 CE, EC, S SSPND
310 Statute Control 10 CE, EC, S SSPND
320 Entity Control 10 CE, EC, S SSPND
321 Entity Control MeF 0 GEN ---
331 Protest Review 3 CE, EC SSPND
332 QRDT Review 3 CE, EC SSPND
333 Prompt Audit 10 CE, EC, S SSPND
334 Joint Committee 10 CE, EC, S SSPND
335 Protest Case 10 CE, EC, S SSPND
336 QRDT Case 10 CE, EC, S SSPND
337 Other CID 10 CE, EC, S SSPND
341 Manual Refund Accounting 10 CE, EC, S SSPND
342 Credit Verification 10 CE, EC, S SSPND
343 Other Accounting 10 CE, EC, S SSPND
344 Manual Refund by ERS 0 EC SSPND
345 1120F-MeF Total Tax Math Error 0 GEN ---
346 1120F-MeF Balance Due Error 0 GEN ---
347 1120S Schedule 2553 1st Year 0 GEN ---
351 TIN Research 0 EC, S SSPND
352 Name Research 3 CE, EC, S SSPND
353 Address Research 3 CE, EC, S SSPND
354 Filing Requirement Research 3 CE, EC, S SSPND
355 Other MFTRA Research 5 CE, EC, S SSPND
360 Other In-House Research 10 CE, EC, S SSPND
370 Examination (Fuel Tax Credit) 10 CE, EC, S SSPND
383 1040EZ Audit Code 0 CE ---
         
410 Technical Assistance 0 EC SSPND
420 Management Suspense - A 5 CE, EC, S SSPND
430 Management Suspense - B 10 CE, EC, S SSPND
440 Management Suspense - C 15 CE, EC, S SSPND
450 Management Suspense - D 20 CE, S SSPND
460 Management Suspense - E 25 CE, EC, S SSPND
470 Complex Error Codes 0 EC, S SSPND
480 Early Filed Suspense 150 CE, EC, S SSPND
490 System Problem 5 EC, S SSPND
         
510 Missing Document 0 CE ---
511 Missing Document - 1st Suspense 25 EC, S SSPND
512 Missing Document - 2nd Suspense 20 S SSPND
513 Missing Document - 3rd Suspense 20 S SSPND
515 Missing Document - Short Term 5 EC, S SSPND
550 Magnetic Tape Attachments 0 CE, ---
551 Magnetic Tape Inconsistent Data 0 CE ---
560 ETEC - Form 720 tax <$1 million and Part III, Line 4 "Claims" has a value. 0 GEN ---
570 ETEC - Form 720 tax > $ 1 million and Part III, Line 4 "Claims" does not have a value. 0 GEN ---
580 ETEC - Form 720 has a value >$1 million and Part III, Line 4 has a value. 0 GEN ---
         
610 Renumber 0 CE, EC, S SSPND, NWDLN
611 Remittance Renumber 0 CE, EC, S SSPND, NWDLN
620 NMF/Non-ADP 0 CE, EC, S SSPND, REJECT, NWDLN
630 Re-Entry 0 EC, S SSPND, REJECT
640 Void 0 CE, EC, S SSPND, REJECT, NWDLN
650 International (ACI) 0 CE, EC, S SSPND, REJECT, NWDLN
660 Data Control Delete (TEP Delete) 0 CE, EC, S REJECT, NWDLN
670 Rejected Missing Documents 0 S REJECT, NWDLN
         
700 Duplicate Document DLN 0 S ---
711 Duplicate Document DLN from Code & edit NA GEN ---
712 Duplicate Document DLN from Error Correction NA GEN ---
713 Duplicate Document DLN from Unpostables NA GEN ---
714 Duplicate Document DLN from Unworkable Suspense NA GEN ---
715 Duplicate Document DLN from Workable Suspense NA GEN ---
         
900 Unpostable Record 0 GEN ---
CE = Code & Edit; EC = Error Correction; S = Suspense; GEN = Computer Generated

Exhibit 3.12.38-3  (01-01-2009)
ERS Status Codes (Inventory)

ERS STATUS CODES
(Access Inventory Columns with CC ERVOL)
Error # Definition
1XX The record is in Error Inventory
1QA Worked error record held for review
100 Unworked error record
 
2XX Records are waiting for additional information to be received. These records are in Unworkable Suspense Inventory.
221 Taxpayer correspondence has been sent.
222 2nd Correspondence
225 Domestic signature
226 International (foreign) signature
230 The document was referred to Examination (Fuel Tax Credit)
231 The document was referred to Statute Control.
232 The document was referred to Entity Control.
233 The document was referred to Criminal Investigation.
234 The document was referred to Accounting.
235 MFTRA research.
236 The document was referred to another area.
237 The document was referred to Examination.
242 Management Suspense - A
243 Management Suspense - B
244 Management Suspense - C
245 Management Suspense - D
246 Management Suspense - E
248 Early Filed Suspense
249 System Problem
251 Missing Document
255 Magnetic Tape Return
280 NAP Linkage Problem
 
3XX The suspense period has expired with no response for additional information. These records have been automatically transferred from Unworkable to Workable Suspense.
3QA Worked suspense record held for review.
321 Taxpayer correspondence has been sent.
322 Taxpayer 2nd correspondence has been sent
325 Request for Domestic taxpayer signature only has been sent
326 Request for International taxpayer signature only has been sent
330 The document was referred to Examination (Fuel Tax Credit)
331 The document was referred to Statute Control.
332 The document was referred to Entity Control.
333 The document was referred to Criminal Investigation.
334 The document was referred to Accounting.
335 MFTRA research.
336 The document was referred to another area.
337 The document was referred to Examination.
342 Management Suspense - A
343 Management Suspense - B
344 Management Suspense - C
345 Management Suspense - D
346 Management Suspense - E
348 Early Filed Suspense
349 System Problem
351 Missing Document
355 Magnetic Tape Return
380 NAP Linkage Problem
 
4XX All information to resolve the record is available or some information has been received and additional action is to be taken. These records either came directly to the Workable file or were activated with CC ACTVT.
4QA Worked suspense record held for review.
400 Input Document
421 Taxpayer correspondence received.
422 Taxpayer 2nd correspondence has been received
425 Request for Domestic taxpayer signature only has been received
426 Request for International taxpayer signature only has been received
430 The document had been referred to Examination (Fuel Tax Credit)
431 The document had been referred to Statute Control.
432 The document had been referred to Entity Control.
433 The document had been referred to Criminal Investigation.
434 The document has been referred to Accounting.
435 MFTRA research was received
436 The document had been referred to another area.
437 The document had been referred to Examination.
441 Technical Assistance is needed.
442 Management Suspense - A
443 Management Suspense - B
444 Management Suspense - C
445 Management Suspense - D
446 Management Suspense - E
447 Complex Error Code
448 Early Filed Suspense
449 System Problem
451 Missing Document was found.
455 Magnetic Tape Return
461 Record for re-numbering rejection and re-entry.
462 NMF and Non-ADP Record
463 Record for re-entry.
464 Record for void
465 International Record
470 Record with duplicate block DLN
480 NAP Linkage Problem
490 Unpostable Record.
 
900 Unselected inventory waiting to be loaded from the ERS01 file prior to selection for the real time ERS system.
999 Overflow Condition occurs when the total workable inventory exceeds capacity. When in this status the record is not accessible, except for research using CC ERINV.

Exhibit 3.12.38-4  (01-01-2009)
Rejecting Records — CCs RJECT & GTREC — Researching ERS Inventory — CCs ERVOL & ERINV

REJECTING RECORDS
RJECT Used to delete a record from ERS. Use CC GTREC to access the record and overlay with CC RJECT and a valid action code.
Action Codes
620 NMF/Non-ADP 650 International (ACI)
630 Re-Entry 660 Data Control Delete (TEP Delete)
640 Void 670 Rejected Missing Document
(All Action Codes are valid for non-remittance. Only Action Codes 630 and 660 are valid for remittance.)
Example: RJECT 630
 
RESEARCHING ERS INVENTORY
ERVOL Used to check volume of workable records using a status code. ERVOL is not intended to be a substitute for the various ERS Reports.
ERINV Used to access a document or block that is present in the ERS Control File. With Definer C, check box information can be displayed.
To research by a specific status: By individual DLN for a specific record in ERS Inventory:
ERVOL 421 ERINV 79141-114-00645-6
To obtain total number of records in expired suspense: By block DLN for all documents within the block that are in the ERS inventory:
ERVOL 3XX ERVIN 79141-114-006XX-6
To obtain total number of records transferred to workable suspense: By TIN to access all documents in ERS inventory with that TIN:
ERVOL 4XX ERINV 791567893 ERINV 000004656

Exhibit 3.12.38-5  (01-01-2009)
BMF, EPMF, & NMF (Document) (Tax Class) (Doc Code) (MFT Code) (Program Number) Reference Chart

Refer to IRM 3.10.72 for any missing forms/documents.

TAX CLASS-DOCUMENT CODES-MFT CODES-PROGRAM CHART
DOCUMENT TAX CLASS DOC. CODE MFT CODE PROGRAM
11C 4 03 63 12700
706 5 06 52 12401
706NA 5 05 52 12401
706GS(D) 5 59 78 12403
706GS(T) 5 29 77 12404
709 5 09 51 12042
709A 5 08 51 12402
720 4 20 03 11800
730 4 13 64 12700
940 8 40 10 11100
940EZ 8 38 10 11110
941 1 41 01 11200
941E (1994 and prior) (NA) 1 46 01 11200
942 (1995 and prior) (NA) 1 42 04 11400
943 1 43 11 11600
944 1 49 14 11650
945 1 37, 44, 97 16 11250
990 (2007 and prior) 4 90 67 13110
990EZ (2007 and prior) 4 09 67 13120
990EZR (2008 and subsequent) 4 92 67 13420
990C (200611 and prior) 3 92 33 13180
990N 4 89 67 13350
990PF 4 91 44 13130
990R (2008 and subsequent) 4 93 67 13410
990T 3 93 34 13140
1041 2 44 05 11900
1041A 4 81 36 13160
1041ES 2 17 05 11920
1041 QFT 2 39 05 11910
1042 (1985 and subsequent) 1 25 12 12500
1065 2 65 06 12200
1066 3 60 07 12201
1120 3 10, 11 02 11500
1120A 3 09 02 11510
1120C 3 03 02 11540
1120F 3 66, 67 02 11500
1120FSC 3 07 02 11500
1120H 3 71 02 11500
1120L, M 3 11 02 11500
1120ND 3 08 02 11500
1120PC 3 13 02 11500
1120POL 3 20 02 11500
1120REIT 3 12 02 11500
1120RIC 3 05 02 11500
1120–S 3 16 02 12100
1120–SF 3 06 02 11500
1120X 3 10, 54 02 14400
2290 4 95 60 12300
3520 3 83 68 12310
3520A 3 82 42 12320
4720 4 71 50 13160
5227 4 83 37 13130
5558 4 04 76 15560
5578 9 84 67 13160
5768 9 77 67 15500
7004 2 04 05, 06, 08, 12, 42, 77, 78 11700
7004 3 04 02, 07, 33 11700
8038 3 61 46 13200
8038G 3 62 46 13200
8038GC 3 72 46 13200
8038T 3 74 46 13200
8288 1 40 17 11330
8328 3 74 46 13200
8693 3 27 48 16200
8752 2 23 15 19000
8804 1 29 08 11340
8805 5 46 08 71770
8823 3 28 48 16300
8868 4 04 34, 36, 37, 44, 50, or 67 15540 (Denied)
8868 9 04 34, 36, 37, 44, 50, or 67 15540 (Approved)
8871 4 61 49 16010
8872 4 62 49 16010
8892 9 77 51 15500
CT-1 7 11 09 11300
CREDIT TRANS. (Rev. Rec.) 1, 2, 3, 4, 5, 7, 8, 0 24, 87 ALL 15500
PAYMENT DOCUMENTS 1, 2, 3, 4, 5, 7, 8, 0 17, 18, 19, 70, 76 ALL 15500
ACCOUNTING (Non-Rev. Rec.) 1, 2, 3, 4, 5, 7, 8, 0 45, 48, 51, 58 ALL 15500
PAYMENT VOUCHERS 1, 2, 3, 4, 5, 7, 8, 0 20, 70, 76 ALL 15520
EPMF
5330 4 35 76 72860
5558 (EPMF Extension) 0, 9 77 74, 76 72880
NMF
Subsequent Payments 6 27, 28 ALL 75700
Advanced Payments 6 62 ALL 75700
706 6 06 53 75700
706A 6 84 53 75700
706QDT 6 85 53 75700
709 6 09 54 75700
720 6 30 45 75700
730 6 13 97 75700
940 6 40 80 75700
941 6 41 17 75700
942PY 6 42 18 75700
943 6 43 19 75700
990 6 90 67 75700
990BL 6 88 56 75700
1040 6 11, 12, 21, 22 20 75700
1041 6 44 21 75700
1041A 6 81 36 75700
1042 (1985 and prior) 6 25 12 75700
1042S 6 66 12 75700
1065 6 65 35 75700
1120 6 20 32 75700
1120-IC-DISC 6 20 23 75700
1120X 6 20, 32 02 75700
2290 6 95 93 75700
8612 6 21 89 75700
8613 6 22 14 75700
CT-1 6 11 21 75700
CT-2 6 02 72 75700

Note: For additional forms and document codes, see , 3.10.72, 3.8.44 or 3.8.45.

Exhibit 3.12.38-6  (01-01-2009)
ERS Action Code / Command Code Chart for Deleting Records

ACTION CODE/COMMAND CODE CHART FOR DELETING RECORDS
Reason for Deleting Action Code Remittance Non-Remittance
RJECT NWDLN RJECT NWDLN
Renumber 610       Valid for new DLN
Remittance Renumber 611   Valid for new DLN or Literal*    
NMF or Non-ADP 620   Valid for new DLN or Literal* Valid  
Re-Entry 630 Valid   Valid  
Void 640   Valid for DLN of 3244 or Literal* Valid  
International 650   Valid for DLN of 3244 or Literal* Valid  
Data Control Deletes 660 Valid   Valid  
Missing Documents 670   Valid for DLN of 3244 or Literal* Valid  
*Literals: URF, DEPF, EXC, SMCR, WASH and OTHER

Exhibit 3.12.38-7  (01-01-2009)
ERS Renumbering & Activating Unworkable Suspense Records

ERS RENUMBERING
NWDLN Use CC GTREC to access the record. Overlay record with CC NWDLN to renumber a document or to send an amount to an account with a Literal. An action code must be entered after the command code and before the new DLN or literal. Use Action Code 610 for Non-remittance or 611 for remittance documents. Action Codes 620, 640, 650 and 670 are also valid for renumbering remittance documents.
Literals Master File Codes
URF Unidentified (Credits only) 1-IMF 5-IRP
DEPF Deposit Fund 2-BMF 6-NMF
EXC Excess Collections (PY DLNs only) 3-EPMF
SMCR Small Credit/Debit write-off (less than $500) Enter the new Master File Code behind the new DLN when numbering from one type of Master File to another; for example, Form 1041 numbered as Form 1040.
WASH Washout (Both debit and credit must be WASHED the same day)
OTHER Miscellaneous general ledger accounts
Examples: NWDLN 610 79141-100-52801-6
NWDLN 611 79244-100-24000-6
NWDLN 611 URF
ACTIVATING UNWORKABLE SUSPENSE
 
ACTVT Used to activate records in unworkable suspense which are now available to work. Up to 22 records may be entered on a screen. Your response will be "TRANSFERRED" , "IN WORKABLE SUSPENSE" , or "NOT IN ERS" .  
Examples: ACTVT  
79840-098-12785-6  
79141-112-24312-6  
79310-099-48604-6  

Exhibit 3.12.38-8  (01-01-2009)
Use of Action Codes on Error / Reject Registers

USE OF ACTION CODES ON ERROR/REJECT REGISTERS
ACTION CODES USED TO
0 Accept Taxpayer Math Computation
1 Assign Taxpayer Notice Code
2 Delete, Re-enter or Re-number. Must be followed by a disposition code:
  D = Delete from Reject Inventory
R = Re-Enter with the Current DLN
N = Re-number the Document
(Used only for IRP and Reject Registers)
3 Move record from Error Correction to Reject status.
(Used only for Error Registers)
4 Delete any section except 01.
5 Add a section in sequential order.
6 Correct field(s) in a section.
7 Indicates all data is correct.
9 Return a Reject Loop Register to RAW status.
(Used only for Reject Registers)
 
Action Code 0, 1, 2, 3, 7, or 9 must be used alone on a register. Action codes 4, 5, and 6 may be used in any combination.

Exhibit 3.12.38-9  (01-01-2009)
Frivolous Return Criteria

POTENTIAL FRIVOLOUS RETURN FOR EXAMINATION REVIEW
Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC 1-207 Return contains income and deductions but the Jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claims Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior yeas, based on a tax avoidance argument.
Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/USC Title 26 or "law" in Other Documents Argues that USC Title 26 is not law because it was never enacted as named.
Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information.
IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public into a"new world order" .
Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
Taxes are Voluntary/Law does not Require Submits a return, amended return, or correspondence that argues income taxes is voluntary.
U.S. v. Long Submits a return with zero money amounts much the same as the "Zero Return" category and "U.S. v. Long" is referenced.
Unsigned Returns The individual completes a return but fails to sign indicating disagreement with the tax system.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Return Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income. Note: Returns having only zeros, no entries, are blank, or indicate "None" , "Not Liable" , etc. with no evidence of frivolous arguments are not to be considered as frivolous returns.
Other All others. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs. Note: Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19, Collection Appeal Rights Procedures, for additional information.

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