This IRM provides instructions for entering and verifying data from various taxpayer and other source documents and related remittances through the Original Entry (OE) and Key Verification (KV) functions of the Residual Remittance Processing System (RRPS), a part of the Integrated Submission and Remittance Processing (ISRP) system. It is of utmost importance that operators strive to transcribe and verify these payments with accuracy and efficiency. The payment source documents are grouped into categories for maximizing inputs. Payments are received with/for:

The Original Entry (OE) operators will create electronic payment posting vouchers by entering information into various screen formats, controlled by Program Number. The following program numbers will be used to identify the type of payment being entered.

The batches of work received from the Prebatch/Clerical function will contain Block Header information that will be used to control the batch of remittances and related source documents throughout payment processing. Some information from the Block Header will be generated into each of the individual payment records. The following items will generate into the individual payment records:

Along with the Block Header, a batch of work will contain a Form 11356, Batch Separator, which will be used at the NDP600 Transport to associate the electronic payment records, created at OE, with the checks for reconciling and balancing purposes at the Transport.

After the Block Header is entered, the system is ready for input of the individual payment records.

The individual payment record serial number will be generated starting with "00" and continuing through "99" , or until input of the batch is complete, whichever comes first. The serial number increases by one each time a payment record is entered into RRPS. The section number, "01" will also be generated.

Some of the data elements will not need to be entered in the individual payment records if they match the data element(s) in the Block Header. In these cases, pressing <ENTER> will generate data into the individual payment record fields.

Pay particular attention to use of the <ENTER> key as specified in the Fld. Term. column of the Block Header sheet. If no data is present for an element and an <ENTER> key appears in the Fld. Term. column, press <ENTER> to advance. If there is no additional data for the document, press F6 to advance to the first MICR field, scan the remittance, and continue to the next document.

If an operator enters a money amount containing more than the valid maximum number of characters, the system will respond with a beep and an error message. Press <F9> to clear the error message and <F10> to clear the field. Re-enter the money amount or pull and route as per local pullout procedures.

If during Original Entry (OE) and/or Key Verification (KV), the source documents or remittances become mixed, the operator can go back to previous document(s) and correct the mixed situation. Use <F9> to access the Command Mode. The following table lists the keys available in Command Mode and their function:

If there are additional source documents and remittances remaining after serial number "99" has been transmitted, route the extra documents back to Prebatch/Clerical to be re-batched (See Exhibit 3.24.133–15, RPS Pull-Out Tag), or add them to your next batch of work, if similar. .

When the serial number "99" is transmitted, the system will close out the batch and display the EOP Dialog Box at the "ABC" prompt for the next batch of work.

If a batch has less than 100 documents and the last document has been entered and accepted, close the batch by overlaying the Section Number with "EB" . The system will close out the batch and display the Dialog Box at the "ABC" prompt for the next batch of work.

If the next batch of work does not have the same program number as the previous batch, enter the new program number followed by the new "ABC" . (Use "TAB" key to go between Program, ABC, and SOP).

All Instructions covered for Original Entry will apply to Key Verification unless mentioned otherwise.

Individual payment records are verified one element at a time in ascending serial and element sequence. The number of payment record data elements to be verified depends on the type of tax document being processed.

A document that was not entered by the OE operator cannot be input during the KV operation. This document must be pulled and sent to be re-batched and input under another batch control.

The OE entry of a valid Check Digit, will be signalled by the cursor skipping the TIN (EIN/SSN) and Check Digit fields.

If a discrepancy on any field between OE and KV occurs, an error message window will display the error condition. Follow screen prompts and make necessary corrections to the field in error.

If the data in the Block Header mismatches between OE and KV, the KV operator has an opportunity to correct the entries. Press the <F9> key to clear the error message window. The KV operator can then make any necessary corrections. Care should be taken when making corrections to the Block Header, since several data elements duplicate into all the records in the batch.

If the KV operator changes any fields of the Block Header that are generated, then all records within that batch must be verified to ensure accuracy of the data. See the preceding element, (6).

During KV, it may be necessary to remove a source document and remittance (or group) from processing. Removal of a source document and remittance should only occur under the following situations:

If a transaction must be deleted by the KV operator, the delete function on the Function Key Menu will be used. Once the record is deleted, the source document and remittance will be routed to Prebatch/Clerical to be combined with other items of like work. See Exhibit 3.24.133–RPS Pull-Out Tag.

During the KV process, it becomes necessary to reject an entire batch of work, the KV operator will enter "RB" in the section number. The rejected batch of work is routed back to Prebatch/Clerical for correction or re-batching.

The reject action must be used only when there is no other feasible correction action available. These cases must be decided by the immediate supervisor with consideration given to the number of documents in the batch.

A KV operator must not verify a batch of work that he/she previously entered unless authorized by the supervisor.

The Serial Number and Section Number 01 will always be generated. The system will bypass these elements, and no entry will be required during OE or KV.

The Tax Period, Transaction Date, Transaction Code and Master File Tax Code (MFT) will be generated from the Block Header. The generated data will NOT be available for verification unless it has been changed. Therefore, before releasing the Block Header, be sure the data is correct.

The OE operator must enter the Tax Period, Transaction Received Date, Transaction Code and/or MFT Code when the data on an individual record is different from the data in the Block Header. If the data is NOT different from the Block Header, press <ENTER> and the system will generate the information into those fields. The EXCEPTION occurs when the "Must Enter" indicator is set at OE. When this functionality is activated, the OE and KV operator will need to enter the received date and the tax period field 100% of the time. No information will generate into the those two fields.

The KV operator will verify only the fields identified for verification. The information in the Tax Period, Transaction Received Date, Transaction Code and/or MFT Code will NOT be verified typically, unless they are different from the Block Header Information. However, the data must be sight verified. Programs 15500 and 45500 will require 100% verification because of the frequency of change in the four elements mentioned above. Additionally, programs 15500 and 45500 may be set for "Must Enter" . IF this is the case, see (3) above for specific processing guidance.

If the KV operator changes elements in an individual record that were generated from the Block Header, the KV entries will be retained.

The Designated Payment Code is generated into each document with data originating from Document "00" . Once changed, the value is generated from then on, until it is changed again.

The IRS Deposit Account Number is generated from Document Serial Number "00" into each of the succeeding documents, until changed. When changed, the value is generated from then on, until it is changed again.

A Taxpayer Identification Number (TIN) is a nine digit identification number required on all documents. The TIN can be either a Social Security Number (SSN) or an Employer Identification Number (EIN) and the following rules apply to the SSN or EIN element.

Remove the source document and related remittance from processing and route as per local pullout procedures (See Exhibit 3.24.133–RPS Pull-Out Tag) if the following conditions exists:

Source documents can have either a Check Digit (CD) or name control (NC). Enter the Check Digit using the following procedures.

If the source document does not have a Check Digit, enter the Name Control using the following procedures.

Check Digit and Name Control fields cannot both contain entries.

Types of possible remittances the IRS may receive can include any of the following.

If a remittance is not made payable to the United States Treasury or one of the acceptable payees listed within the following figure, pull the remittance and source document and route as per local pullout procedures.

A partially complete remittance may be processed, whether signed or not, as long as the money amount can be determined and the bank routing and account information is present at the bottom of the remittance.

Dollars and Cents are entered for every remittance amount. The following figure provides procedures for entering money amounts when the cent portion of the numeric amount needs clarification.

Figure 3.24.133-2

The numeric amount on the remittance will normally be used for processing unless there is an amount annotated above the remittance date line. When present, use the annotated money amount for processing. There may still be times when the money amount to use is questionable. The following table should be used to determine how to process the payment:

Figure 3.24.133-3

When inputting a singles batch of work, there should be one remittance with one source document. If multiple remittances for one source document are discovered at OE, pull the source document and all the related remittances and route as per local pullout procedures. See Exhibit 3.24.133–RPS Pull-Out Tag.

When inputting a singles batch of work, there should be one remittance with one source document. If multiple remittances are discovered at KV, delete the transaction and route as per local pullout procedures. See Exhibit 3.24.133–RPS Pull-Out Tag.

Sites may receive questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

The majority of the bogus remittances are received by certified or registered mail. They may be accompanied by the following documents:

Upon receipt of a suspicious remittance, process using the following procedures:

The Tax Period and the Transaction Received Date, except in the Block Header, should be entered using the following procedures:

If there are two or more Transaction Received Dates on the source document, use the earliest official date stamp as the remittance received date.

If the Tax Period and Transaction Received Date (when required) are illegible or missing, pull the document and remittance from processing and route as per local pullout procedures indicate. See Exhibit 3.24.133–RPS Pull-Out Tag. All pulled documents must include a transaction received date. If a document is pulled because it does not have a received date, use the date from the block header in order to maintain date integrity during re-batching.

Elements on a source document that are illegible or incomplete, other than received date, should be corrected by the OE or KV operator if possible. This includes searching documents, remittances and attachments for the correct data. If the correct data cannot be found or if fields are not present or are illegible, pull the source document and related remittance, tagging it with the received date from the Block Header and route as per local pullout procedures. See Exhibit 3.24.133–RPS Pull-Out Tag.

If a source document is mis-batched, e.g. Form 1040ES mixed in with a batch of Forms 941; or Form 1120 mixed in with a batch of Forms 1040, pull the mis-batched source document and the related remittance and route to Prebatch/Clerical Unit for re-batching into the correct program. In order to maintain transaction received date integrity when re-batching, tag the work with the proper received date. See Exhibit 3.24.133–RPS Pull-Out Tag.

The Magnetic Ink Character Recognition (MICR) Reader is used to scan and capture the MICR data from the bottom of the checks and money orders. The MICR data is included in the individual payment record and is used to associate the check with the electronically created voucher during transport processing.

If the MICR Reader fails to read the MICR line on the bottom of the remittance, the MICR Line must be key entered by the OE operator. If the information is missing or illegible, pull the remittance and document then route to Payment Perfection Unit. See Exhibit 3.24.133–RPS Pull-Out Tag.

The MICR Data Line consists of four fields. These fields are listed below along with the length of each field.

The Payment Perfection employees will be able to access the Integrated Data Retrieval System (IDRS) and enter information into an RRPS terminal.

A Form 1332, Block Selection Record (block header) must accompany the batch of work requiring research or data entry. The Program Number on the Block Header will be used to pull up the appropriate screen for input of data into RRPS.

The Payment Perfection employee will log on to RRPS using the instructions found in the Lockheed Martin Federal System (LMFS) User Guide, Document 97–209.

After logging on to the system, the Data Entry Operations Window will appear.

From the Original Entry Menu, select "OE" . Selection of the "NEW" option will bring up the "EOP Dialog" box.

Enter the Program Number Program Number (00000-Split/Multiple Program Number or other Program Number, as appropriate), press the "TAB" key and enter the "ABC" from the Form 1332-BBTS, and <ENTER> or click on "OK" . The "Block Header" screen will appear.

After the Block Header screen is available, the screen/window must be sized to allow the IDRS screen/window to share the viewing space.

Use the mouse to bring the bottom of the screen up to, and just under the "OE Status" line of the Block Header screen/window.

After sizing the Block Header screen/window, press the "Windows Logo" key to open the task bar and "Start" menu.

Select "IDRS Access" from the "Start" menu. The IDRS Access screen/window will be presented.

Size the IDRS window to be able to see both the Block Header screen/window and the IDRS screen/window.

Log on to IDRS using current log on procedures.

Before researching account information on IDRS and entering that information in RRPS, the Block Header information must be entered. Procedures for entering the Block Header are found in Exhibit 3.24.133 – 1, Block Header Data Entry.

After input of the Block Header has been completed, the RRPS OE Display screen/window will appear for inputting information and creating the electronic voucher. Research each individual item, and enter the IDRS displayed data from the IDRS window into the RRPS OE Display screen/window.

Procedures for entering information by Program Number into RRPS OE Display screen/window can be found in Exhibits 3.24.133 – 2 through 9.

Continue entering data until the batch of work is complete or serial number "99" is reached. If less than 100 items are entered, end the batch after the last item is entered. Press <F1> to backup to the "Sect:" prompt, and enter "EB" to end the batch. The system will automatically end the batch after item "99" is transmitted.

The specific instructions for entry of the Block Header data elements and individual program number data elements are in Exhibits 3.24.133 – 1 through 12. Listed below are the valid program numbers for creating electronic payment posting vouchers.

The data elements for the Block Header are entered from Form 1332-BBTS which will be with the batch of work.

Instructions for entry of the Block Header data elements for Program 00000 are in Exhibit 3.24.133-10. (Splits and Multiples).

Data elements, by Program Number, will be entered until a batch of work is complete, or serial number "99" is reached. If less than 100 items are entered, end the batch after the last item is entered. The system will automatically end the batch after item "99" is transmitted.

Splits and Multiples are processed using Program Number 00000. The Block Header screen in this case only prompts the operator on whether the batch is Splits (S) or Multiples (M).

Several splits and multiples can be entered under one RPSID number, by following the procedures in Exhibit 3.24.133-10 and Exhibit 3.24.133-11. When entering several splits or multiples in a batch, with the same RPSID, the operator will not need to enter a new Block Header if a program number is already in use or has been used. See Exhibit 3.24.133-9, 10, 11 and 12 Splits/Multiples for specific processing procedures. This exhibit is in the form of a step/action table due to the special processing functionality associated with this type of work.

The following exhibits represent specific data entry procedures.