The Tax Return Data Base (TRDB) is a relational data base system that stores original E-File tax return information submissions for tax years 1998 and later and RTF data from paper submissions for tax years 2003 and later. TRDB also includes ELF Code & Edit data, corrections made to the tax return data by ERS, GMF, and GUF, and status, processing, and history codes as it was processing through the pipeline.

CC TRDBV is used to gain read-only access to the tax return data, including attached forms and schedules, for E-File returns (1998 and later) and RTF data of paper submissions (2003 and later).

See IRM 2.3.73, Command Codes TRDBV, TRERS, and TRPRT, for additional information.

This command code is used to request a display of all tax module information for a specific tax period on the TIF. CC TXMOD has more detailed information than any other single command code. The display consists of Entity data, posted returns, posted transactions, pending transactions, and reject data if available on IDRS TIF. The display shows the latest control DLN of the return.

A definer is required for CC TXMOD. The display will consist of the heading data, which is the first fifteen lines of a normal display, along with the definer information requested.

If no data is found for the requested segments of the TXMOD display, appropriate messages will be displayed.

See IRM 2.3.11, Command Codes TXMOD and SUMRY, for additional information.

CC STAUP can update certain IDRS statuses real-time or request that a specific status and notice be issued during a weekly update. See 2.4.48 for notice requests.

Input of CC STAUP causes a history item to be generated in the Action History Section of the tax module. The history item contains the current date, the terminal operator employee number, the Action History Source Code and the activity code "STAUP nnnn" . (nnnn = the status requested plus the number of cycles delay, if present, requested by the terminal operator.)

Input of CC STAUP also causes the tax module’s IDRS status to update real-time. The module updates to either status 48, status 50, or the status requested as appropriate.

CC TXMOD is the prerequisite for CC STAUP with the definer "S" for single line input. The TIN must be present on line 1 for proper processing of the account.

Cases being transferred out of Unpostable's inventory must have at least four weeks remaining on the notice delay transaction. If not, input a new STAUP or TC 470. Indicate on routing slip a new STAUP or TC 470 was input and the number of cycles the notice was delayed.

See IRM 2.4.48, Command Codes STAUP, STATI, and STATB, for additional information.

This Command Code displays all open unpostables for a specific TIN and will maintain the unpostable on its file for display purposes for 90 days after it is closed.

CC UPREV is used to review the accuracy and completeness of corrected (closed) unpostable records.

The valid UPREV definers and definer-modifiers are as follows:

CC UPCAS is used to:

The valid UPCAS definers and definer-modifiers are as follows:

This Command Code is used to assign or reassign an unpostable case or group of unpostable cases.

CC UPDIS is valid for all master files, and is used to display an unpostable record.

When UPDIS is input, the automatic screen display shown will be UPRES.

UPDIS will display the unpostable information which was previously displayed on UPCAS.

CC UPRES is used to correct an Unpostable case and displays when CC UPDIS is input.

The valid UPRES definers and definer-modifiers are as follows:

This Command Code is used to batch (mass) close unpostable cases that do not have an individual employee assignment number.

Refer to IRM 3.12.32, General Unpostable Framework (GUF), for CC UPBAT screen format.

END OF YEAR—All assigned IMF unpostables from cycle 48 and prior will be closed and treated as original input data if in "A" (assigned) status. The system will automatically generate "SPECIAL CLOSURE" in the remark field.

The following GUF Categories are excluded from the End-of–Year special closure process:

If any of these Unpostables repeat, an "S" indicator will be generated highlighting that these cases were from the special closure program. The old sequence number will be retained and assigned to the case.

"CGEN" (Computer Generated) will be displayed in the employee number field on the appropriate listings.

Each unpostable record that is corrected with URC 1 is placed in "manual" status on the Service Center Control Files (SCCF).

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

Do not route reinput (URC 1) documents to Data Control, except at the request of that function.

Remarks (Line 8 of UPRES) must always be entered when closing an unpostable with URC 1. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must state why the unpostable is being closed with URC 1.

The Form 8749 (or locally developed form) must be used when case is routed to another area.

All appropriate research will be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.12.122–1 and following table.

Figure 3.13.122-1

CATEGORY CRITERIA—

AREA—

FORM 4251/TRANSCRIPT—

TYPE CLOSURE/URC—

The Unpostable Cases assigned or reassigned to Entity Control will be processed using IRMs 3.13.122, IMF Entity Unpostables; 3.12.179, IMF and PMF Unpostables; IRM 3.13.5, IMF Account Numbers; and 3.12.32, Generalized Unpostable Framework (GUF).

In addition to the above GUF Entity conditions, Unpostables will reassign other cases to Entity Control if the case requires Entity Control resolution, for example:

Fraud Detection (A1, A2), Statute (C1, C2, and C3), and Bankruptcy (Z1) type unpostable records will not be assigned to Entity Control. However, if a record (Category Code other than A1, A2, C1, C2, C3, or Z1) is assigned or reassigned to Entity Control and later it is determined to have fraud detection, statute (Master File Unpostable Type Code "S" ), or bankruptcy issues (unreversed TC 520 with closing code 85 or 88 posted), then the case will be processed in accordance with the IRM 3.12.32. Category A1, A2, C1, C2, C3, and Z1 guidelines and procedures.

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If the case contains a statute issue after verifying the validity of Master File Unpostable Type Code "S" , reassign the case on SCUPMF to the Statute Function.

If the case contains a bankruptcy issue (V freeze), process following Category Z1 guidelines in IRM 3.12.32.

Cases involving credit interest returns may be assigned or reassigned to Entity Control. Entity will process these credit interest issues per IRMs 3.13.5, IMF Account Numbers; 3.12.32, Generalized Unpostable Framework (GUF); and the Unpostable Interest Reduction Initiative Report guidelines.

Generally, Fraud Detection and Examination Perfection will not reassign cases to Entity Control. Instead they will coordinate with Entity to resolve their cases.

The use of the command codes, definers, and definer modifiers will establish or update the "Status Code" of an unpostable case.

The following is a list of status codes and their definitions.

The status code and date will appear on line two of the UPCAS screen display following the literal "ST" .

If it is determined that a document or group of documents are nullified and must be reinput, prepare a Form 3893.

This form is prepared for each reinput block (or portion of a block) with the sum totals of the associated detail document(s). Attach it to the first document of the reinput block. Do not detach the form when processing or filing. (See Figure 3.13.122–2.)

Figure 3.13.122-2

File Type Box—Check the appropriate box.

Box 1—Alpha/Numeric Block Control Number—Leave blank if routing to Batching in the Receipt and Control Branch.

Box 2—Document Locator Number—Enter the eleven digit block DLN. The complete DLN may be entered, but only eleven digits will be transcribed into the Block Header.

Box 3—Batch Number—The batch number will be entered by Batching in the Receipt and Control Branch.

Box 4—Document Count—Enter the number of documents attached to Form 3893. All the Documents must have the same DLN except for position 12 & 13.

Box 5—Credit Amount—Enter the amount of the credit transaction. If more than one document, enter the sum of the credit amounts. Amounts may be from remittance returns, payment transactions, transfer documents, or adjustments.

Box 6—Debit Amount—Enter the total debit amount(s). This box must be blank if a credit amount is present. Debit amounts may be present only with Doc Codes 24, 45, 48, 51, 54, 58, and 87.

Box 7—Transaction Code—Enter only when Block Header Transaction Code is required.

Box 8—Transaction Date:

Box 9—Header MFT Code—Enter only when required.

Box 10—Secondary Amount—Enter the secondary transaction amount when required. If you fail to enter the secondary money amount on the Form 3893, but the amount is edited on the document, there will be a block out of balance condition.

Box 11—Reinput Source Code—Mark one box as indicated.

Box 12—DLN Year Digit—This box must be entered.

The general instructions for processing unpostables are contained in IRM 3.12.32, General Unpostable Framework (GUF). Also use IRM 3.12.179 for IMF/PMF Unpostables Resolution. The instructions in this section are for correcting unpostables assigned or transferred to Entity Control.

An unreversed TC 582 on the module indicates a lien is present, see IRM 5.12.3.2.1(5) regarding the necessity of a manual lien release. Employees with Automated Lien System (ALS) access will input lien release requests in these situations. For functions that do not have access to ALS determine your Centralized Lien Unit (CLU) lien release contact on the IRS intranet by accessing the SERP webpage at http:\//\//serp.enterprise.irs.gov. Once you are on the SERP web page, access the required information through the "Who/Where" button and click on the Automated Lien System (ALS) Units -- Contacts. An internal use only telephone number is also provided along with the contact information provided on the CLU website. Ensure all e-mail lien communications are sent through secure e-mail.

When correcting the unpostable and a change to name control, TIN, MFT, Tax Period, Transaction Code, etc. is required, always show the change on the unpostable document not on the Form 4251.

If the unpostable return requires a change to the TIN and a payment is posted to the incorrect TIN, move the payment to the corrected TIN.

All repeat unpostables will generate back to the originator. If the repeat unpostable is not an entity problem and cannot be resolved by the Entity function, reassign the unpostable to the Unpostable Unit.

If a TC 610 and TC 150 attempt to post in the same cycle, the system will not let the TC 150 repeat.

If the unpostable document would decrease, but fails to eliminate the balance in the taxpayers account (when the account is in notice status), use CC TXMOD to determine when the next notice is due or if STAUP is present, or when it will expire. If the next notice is due or STAUP will expire before the unpostable can be resolved, input CC STAUP for three (3) cycles to allow the resolution of the unpostable.

When the unpostable is assigned to Entity Control, the computer will generate a return charge out (Form 4251) to Files for the document.

The assignment of unpostables to each tax examiner will be the responsibility of the unit manager.

The cases assigned to each tax examiner will be printed on a Daily/Weekly Employee-Assign-Aged List.

The processing time frame for all IMF unpostables directly assigned to Entity Control Unit (ECU) or reassigned to ECU, is twenty calendar days from receipt of all necessary documents, (which equals 14 workdays.)

Primary Requests – The Forms 4251 will be given to the tax examiner at the time of the Individual case assignment.

Secondary Request – If the document initially cannot be located in Files or the FRC, a second request will be made by the tax examiner.

Do not input a second request for documents that are not Revenue Receipts (Doc Codes 17, 18, 19, 20, 24, 34, 45, 48, 58, 70, 76, 87, or 97), Original Returns (TC 150, 976), Prompt Assessments (Doc Code 51), or Extensions of Time to File (TC 460 or 620). These unpostable cases, except Bankruptcy, should be voided to the originator (CC UPRES with URC 2). Indicate in remarks "Doc Not Available" . No other action is necessary, except for routing the Nullified Distribution Listing to the appropriate area.

Third Requests – Input a third request after 14 work days from the second request.

Input a fourth (4th) Form 4251 document request using CC UPCAS definer D and definer-modifier 4. The "Remarks" area will indicate "FOURTH REQUEST-SPECIAL SEARCH" and the employee number. Attach a Form 8749, Unpostable Routing Slip or local use form to original Form 4251 (or second or third requests if the first is not available). Notate on the Unpostable Routing Slip that "This document is unlocatable" (or unavailable if potential statute or credit return interest return-expedite case). Also indicate on the Unpostable Routing Slip a "fourth-special search document request for Rejects was input on (enter date)" . Attach all background research information (copy of UPCAS, listing highlighting case or local use research form, old charge-outs) and correction data, if possible, to the Form 4251 and Unpostable Routing Slip.

If the unpostable is generated from a TC 370:

If the unpostable is generated from a TC 540, GUF Auto-Close URC D.

If the unpostable is generated from a TC 930:

If the Unpostable is generated from a TC 971 and the IDRS EMP is not XX099XXXXX:

If the unpostable is generated from a TC 971 and the IDRS EMP is XX099XXXXX, close URC D with remarks "T/P DECD" .

Research IDRS and IRSN log/file for correct SSN.

Research IDRS for correct SSN.

Research RTR and/or IMFOL to verify payments are directed to the correct taxpayer and tax period. If the tax period has been transcribed incorrectly, or there is indication the payment should be applied to a prior year module:

Research the document, attachments, CC INOLE, and/or ENMOD to verify the taxpayer's Date of Death (DOD) and Mail Filing requirement (MFR) Code.

If research indicates the taxpayer is not deceased or deceased later than the tax period of the document, but the MFR 08 is present:

If the MFR Code is other than 08, close the unpostable with URC 0 and do not cycle.

If research indicates the DOD is prior to the tax period on the document, research CC NAMEB, NAMEE, NAMEI, and NAMES for an established Estate or Trust account (MFT 05, 51, or 52). Research should always include the MFT 05, 51, or 52.

Use the following table to resolve the unpostable if research indicates the taxpayer's DOD is during the tax period of the document.

This condition is caused when a return is filed by a taxpayer or a preparer and the wrong SSN is used in a previous year. The unpostable resolution depends on IDRS research for the previous filing of the unpostable taxpayer. Research both SSNs on IDRS.

Research RTR to verify payments are directed to the correct taxpayer and tax period. If the tax period has been transcribed incorrectly, or there is indication the payment should be applied to a prior year module:

Research the document, attachments, CC INOLE, and/or ENMOD to verify the taxpayer's Date of Death (DOD) and Mail Filing requirement (MFR) Code.

If research indicates the taxpayer is not deceased or deceased later than the tax period on the document, but the MFR 08 is present:

If the MFR Code is other than 08, close the unpostable with URC 0 and do not cycle.

Use the following table to resolve the unpostable if research indicates the taxpayer's DOD is during the tax period of the document.

If the primary taxpayer's DOD is prior to the tax period on the document, research the document, attachments, CC ENMOD and/or INOLE for the spouse's SSN.

If the spouse's account is established, compare the name line of the established account with the spouse's name on the unpostable document:

The document is for a JOINT ACCOUNT and the spouse is deceased. Research CC ENMOD and INOLE for MFR code.