The purpose of this IRM is to provide instructions and procedures for correcting and resolving BMF Entity Unpostable cases.

The mission of the ENTITY UNPOSTABLE TEAM (EUT) is to resolve all Entity related problems in a timely manner by providing the taxpayer with the highest degree of Quality Customer Service.

The words "NOTE" , "CAUTION" , "EXAMPLE" , and "EXCEPTION" appear throughout the text as a reminder to be careful when following prescribed Entity procedures for case resolution.

When correcting unpostables, the first thing that must be determined is that the unpostable tax return or document AND the Entity on the Master File are the same. Command Codes (CC's) NAMES, NAMEE and ENMOD, INOLE, NAMEB, and NAMEI are used to make this determination.

Completely review the case to resolve all unpostable conditions to avoidREPEAT Entity unpostable conditions.

The following IRM's are referenced in this IRM to assist in the resolution of Business Master File (BMF) Entity Unpostable Correction Procedures.

An Acronym is a word formed from the initial letter or letters of each of the successive parts or major parts of a compound term, such as IDRS for Integrated Data Retrieval System.

Acronyms used in this IRM will be identified and explained in each subsection. After the acronym is identified and explained then only the acronym will be used throughout the rest of the subsection. Some acronyms are used universally throughout the IRS and identifying and explaining these in multiple subsections would be unnecessarily redundant. Some examples of these universal acronyms are IRM, IRC and IDRS.

The following list of acronyms are used throughout this IRM:

Tax returns, tax forms, tax publications and other reference material will be identified in each subsection with their complete number and name and then referred to just using the appropriate number.

The following tax returns, tax forms and tax publications are referenced in this IRM:

The IRS has numerous designated computer generated letters sent to taxpayers to inform, to request information or to request documents. All IRS letters will be identified by the number and the title in each subsection and then referred to by the number followed by the letter C and then the word Letter, i.e. 319 C Letter.

The following list are the C Letters used in this IRM:

Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3Taxpayer Authentication Guidelines. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.6.1,Leaving Information on Answering Machines/Voice Mail. Fax procedures contained in IRM 11.3.1.10,Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information to the taxpayer.

Before faxing information to the taxpayer, inform the taxpayer that he or she must be at the location of the fax machine at the time the fax is sent.

While faxed information is not sealed and little protection may be guaranteed at the receiving end, certain precautions are to be used to protect confidential tax information. At a minimum, a cover sheet, identifying the person for whom the information is intended and how many pages are being faxed, must be used. This cover sheet should not contain specific confidential information of the taxpayer other than the name and phone number assuming the fax is directed to the taxpayer. If faxing to an authorized third party, put the name of the third party on the cover sheet, not the taxpayer's name, TIN, or other confidential information. The information should be faxed in an order in which the cover sheet will become the first page covering the faxed tax information.

The following caveat is to be used on all cover sheets. "This communication is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential, and exempt from disclosure under applicable law. If the reader of this communication is not the intended recipient or the employee or agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication may be strictly prohibited. If you have received this communication in error, please notify the sender immediately by telephone (collect, if necessary), and return the communication to the address above via the United States Postal Service. Thank you."

IRS employees may never send sensitive but unclassified data by electronic mail to taxpayers, their representatives and/or other non-IRS/Treasury parties, even if the other party uses encryption software. Such action would pose a risk to the taxpayer's privacy since it would be possible for a third party to intercept taxpayer information and create an unauthorized disclosure, see IRM 1.10.3,Standards for Using E-mail.

If the taxpayer files an incomplete Form, it is only necessary to suspend once for the missing information. For example, taxpayer files a Form 1120S, but no Form 2553 is on file. Send the taxpayer a 3853C Letter informing the taxpayer to send in a completed Form 2553 within the required time frame. Taxpayer responds with Form 2553, but Form 2553 is missing information (refer to IRM 3.13.222.124.1 for completeness), call and request the taxpayer fax the missing information within 7 days. If taxpayer does not reply within 7 days, or no contact can be made with the taxpayer via phone, take the appropriate action to resolve the unpostable. Send 312C Letter informing the taxpayer of the missing information, and that the Form 2553 is incomplete for processing.

If the taxpayer has marked the "Third Party Designee" or "Paid Preparer Check Box" and has provided a phone number, telephone contact may be made.

If the incomplete document is being used as the source document for correcting an effective date or FYM, do not contact the Taxpayer for a complete document.

The National Taxpayer Advocate and the Commissioner, W&I Division have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the W&I Division.

In preparation for a case being referred to a W&I Division function, the TAS employee is responsible for:

W&I Division is responsible for:

For further information, refer to IRM 13.1.19,Taxpayer Advocate Case Procedures - TAS Operations Assistance Request (OAR) Process.

When contact with the taxpayer has been made and documented, fax signatures are acceptable as part of the return perfection.

Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to determine which method of contact will be used.

Code and Edit examiners will indicate the fax paragraph on the Form 3696, Correspondence Action Sheet, to advise the taxpayers of the option to fax their response.

Service officials and managers must communicate security standards contained in IRM 1.16.8,Physical Security Standards Handbook, to employees and establish methods to enforce them. Employees are responsible for taking required precautions in providing security for the documents, information, and property which they handle in performing official duties.

Employees may access tax accounts using the Integrated Data Retrieval System (IDRS) only when their official duties require them to do so. Unauthorized accesses to tax accounts, such as accesses made to satisfy personal curiosity or to engage in fraud are prohibited. Employees who make unauthorized accesses to tax accounts are subject to disciplinary action and criminal penalties. All employees are responsible for adhering to the provisions in Section 1203(b)(4) Falsifying or Destroying Records of the Restructuring And Reform Act (RRA) of 1988 and IRC Section 6103. Confidentiality and Disclosure Of Returns And Return Information, of the Restructuring And Reform Act (RRA) of 1998.

This section contains information on Statute Dates.

The Assessment Statute Expiration Date (ASED) is identified by General Unpostable Framework (GUF) and must be monitored to assure that statute does not expire.

The ASED Statute is determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later. See Document 6209 ADP and IDRS Information booklet for RDD information.

Example of statute for a timely filed return:

Example of statute for a late filed return:

If the ASED is imminent (two months prior to the ASED) notify the manager or work leader and initiate the necessary action to resolve the case.

See IRM 3.0.273,Administrative Reference Guide, for additional information on Statute Awareness.

Business Master File (BMF)

If the unpostable is a Federal Tax Deposit (FTD) (Document Code 97) and the change in the name or the EIN was not made on the FTD Card by the taxpayer, then a new FTD Coupon Book must be issued to the taxpayer. Use CC FTDRQ to issue a new book, if applicable.

Use CC FTDRQ for the following changes:

This section contains information on the Restructuring and Reform Act (RRA) of 1998, Section 3705(a), and provides identification requirements for all IRS employees working tax related matters.

All IRS employees who communicate by telephone, correspondence, or in person with taxpayers or their personal representatives on tax related matters, are required to provide (at a minimum) the following information:

All Correspondence to taxpayers or their personal representatives must contain a contact telephone number where the taxpayer's question(s) can be answered, your title, last name and provide your IDRS, Letter System or Badge Identification Number.

Letters generated by Submission Processing must be approved by Headquarters when they are intended for dissemination to 10 or more persons. These letters are numbered in accordance with IRM 1.17.1 and IRM 1.17.2, Printing and Publication form letters, pattern letters, and pattern paragraphs are prescribed by Headquarters for use in service centers. Do NOT make changes to text format, date of issue (or revision), or physical characteristics of these letters and paragraphs without prior Headquarters approval. In addition, Quick Notes that are computer generated must be forwarded to Headquarters for approval. Submit requests for new letters using Form 1767, Publishing Services Requisition, following procedures outlined in 1.17.1 and 1.17.2. For minor changes or additions to current letters, follow procedures in 3.0.275, Business Results Measures for Submission Processing functions.

Any unpostable return can potentially require a manual refund. Unpostable employees are required to be thoroughly familiar with how to identify when a manual refund is necessary and the actions required to initiate a manual refund.

A Manual Refund (TC 840) is a refund that is issued in cases which the Internal Revenue Service has determined require expedited processing to provide the refund to the taxpayer as quickly as possible. A manual refund is not generated through normal Master File processing (TC 846), but is processed manually by the Submission Processing Accounting Function, who schedules and certifies manual refunds.

Manual refunds are requested on either Form 3753, Manual Refund Posting Voucher, or Form 5792, Request for IDRS Generated Refund.

Initiators of manual refunds or other management designated employee are responsible for monitoring accounts using CC TXMOD until the TC 840/846 has posted. If necessary, refer to IRM 21.4.4 and IRM 3.17.79 for additional monitoring requirements.

In addition, research http://serp.enterprise.irs.gov/homepage.html for the most current and accurate manual refund Alerts and IRM Procedural Updates (IPUs) on the Servicewide Electronic Research Program (SERP).

There are cases when an input transaction or the unpostable must be cycled to be input at different times.

Transactions post to the Master File (MF) in numeric order except for the following:

The input transaction must be posted before the corrected unpostable can post:

The Master File will sometimes re-sequence transactions. When this happens, it will be identified on IDRS as "RS" if the account is on IDRS.

EXCEPTION: If a TC 610 and TC 150 attempts to post in the same cycle, the system will not let the TC 150 repeat. The TC 610 and 150 unpost as UPC 399-2.

Unpostable corrections may require a cycle delay, if the normal MF input cycle is before the corrected unpostable cut off cycle.

The processing time frame for all BMF unpostables directly assigned to Entity Unpostable Team (EUT) or reassigned to EUT, is twenty calendar days from receipt of all necessary documents, (which equals 14 workdays.) See IRM 3.30.123,Work Planning and Control, Processing Timeliness: Cycles, Criteria and Critical Dates. for additional information on processing time frames.

To reduce the amount of interest paid by the IRS due to untimely processing of tax returns, the Primary TC PJ Amount or Interest Reduction Overpayment Amount will indicate that a refund is due to the taxpayer.

An "Unpostable Case With Interest Free Period Due to Expire" is an alert to resolve the unpostable as quickly as possible.

The unpostable cases (TC 150) with a refund (the amount is shown with a minus sign) due should be monitored and corrected expeditiously to avoid paying interest with the refund.

The interest free period is 45 days after the Return Due Date (RDD) or Received Date or Return Processable Date, whichever is later.

See IRM 3.12.32,General Unpostables, for additional procedures.

Research entities via Command Codes (CC) NAMEB, ENMOD, and INOLE, with Request Type "U" and use CC's, NAMES, NAMEE, NAMEB, IMFOL, BMFOL and NAMEI, to determine differences in the taxpayer's name, address, filing requirements, Fiscal Year Month (FYM) or employment codes.

If research indicates differences between the MF and the unpostable condition then:

If research DOES NOT provide sufficient information to correct the Unpostable Condition (UPC), then contact the taxpayer.

Always research completely to determine if the TIN agrees with the MF.

If the unpostable TIN is incorrect, correct the unpostable accordingly.

A Nullification Code must be entered to identify the receiving area for the closed unpostables when closing an unpostable with URC 1, 2, or 8.

Nullification listings are printed for each of these areas based on the nullification code used.

Any cases input by Returns Analysis or Code & Edit area should be given Nullify-Area Code 02 – Accounts Management.

The nullify area codes are entered on Line 2 in positions 6 and 7 on the CC UPRES screen.

If a nullification code is not entered, an error message will be displayed.

A Nullification code is not needed for URC D.

Generally, a taxpayer must request acceptance from the Service prior to changing an established tax year accounting period. The initial return (TC 150) or extension (TC 620 or 460) with estimated payments filed by the taxpayer, will establish the Fiscal Year Month (FYM). Transaction codes 053/054/055 is an indication of a FYM change. An approved tax year end is identified by the following:

Revenue Procedure 2006-46 provides procedures for establishing a tax year other than a required year. (Refer to Form 1128, Application To Adopt, Change, Or Retain A Tax Year and to Form 2553, Election by a Small Business Corporation, processing in IRM 3.13.222.122 and IRM 3.13.222.124 )

IRC Section 444, Election Of Taxable Year Other Than Required Taxable Year, as added by Section 10206 of the Omnibus Budget Reconciliation Act of 1987, allows certain Partnerships, S Corporations and Personal Service Corporations to elect the use of a taxable year that is not a required year. (Refer to IRM 3.13.222.123 for processing the Form 8716, Election To Have a Tax Year Other Than a Required Tax Year).

Certain Exempt Organizations (EO) can change their accounting period under Revenue Procedure 85–58 by filing their tax return, including extensions, on a timely basis. (Refer to IRM 3.13.12,Exempt Organization Account Numbers, for instructions on how to process the Form 1128, Application to Adopt, Change, or Retain a Tax Year).

To resolve an unpostable tax return that is assigned to Entity with a remittance, the money must be applied to a tax module.

If the unposted tax return also has an unposted remittance and you cannot determine where the payment should be applied;

If there is an incorrectly applied credit/payment on an unpostable tax return that you are working and you can determine where the payment should be applied, complete the appropriate form to have the credit transferred to the correct EIN, MFT and TXPD, and route to the appropriate area.

Any corrections to the source document should be circled in purple and all written corrections must also be in purple. Close the unpostable tax return appropriately.

If the unpostable is an Exempt Organization (EO) tax return, see IRM 3.12.278,EO Unpostable Resolution, for specific instructions.

See IRM 2.3.59,IDRS Terminal Responses, Command Code BMFOL for specific instructions and screen displays.

These Command Codes are used to research entity and tax data on the Master File.

See IRM 2.4.9,IDRS Terminal Input, Command Codes ENREQ, INCHG, BNCHG, and BRCHG, for specific instructions and screen displays.

These Command Codes are used to update a Taxpayer's account on the Business Master File (BMF).

Indicate in the remarks section whether the change was made with No Source Document (NSD) or with a Source Document (SD).

The Command Codes in this subsection referenced above can also be used to research the Key Index File (KIF) for an EIN.

See IRM 2.3.14,IDRS Terminal Responses, Command Codes NAMEB and NAMEI, for specific instructions and screen displays.

These Command Codes referenced above can also be used to research the Key Index File (KIF).

These Command Codes are used to research for an Employer Identification Number (EIN), a Social Security Number (SSN) or a Taxpayer Identification Number (TIN).

See IRM 2.3.15 , IDRS Terminal Responses, Command Code ENMOD , for specific instructions and screen displays.

This Command Code is used to research a Taxpayer's account on the Business Master File (BMF). This Command Code will show all of the Entity data if the case is on the Taxpayer Information File (TIF).

See IRM 2.4.1,IDRS Terminal Input, Command Codes EOREQ and EOCHG, for specific instructions and screen displays.

These Command Codes are used to update a Taxpayer's information on the Business Master File (BMF).

See IRM 2.3.62,IDRS Terminal Responses, Command Code ESTAB , for specific instructions and screen displays.

This Command Code is used to request original tax returns and forms.

See IRM 2.3.51,IDRS Terminal Responses, Command Code IMFOL, for specific instructions and screen displays.

This Command Code is used to research entity and tax data on the Master File.

See IRM 2.3.60,IDRS Terminal Responses, Command Codes NAMES, NAMEI and NAMEE, NAMEB, for specific instructions and screen displays.

These Command Codes are used to research a Taxpayer's account on the Business Master File (BMF).

NAME SEARCH FACILITY (NSF) is a system which combines new hardware (Teradat Machines) off the shelf software (SSA Names) and software developed by IRS programmers to provide a more powerful TIN searching tool.

Authorized users will have access to NSF via CC's NAMES, NAMEI, andNAMEE, NAMEB.

See IRM 2.3.66,IDRS Terminal Responses, Command Codes PLINF and PLINQ, for specific instructions and screen displays.

These command Codes are used to research Exempt Organization (EO) cases.

See IRM 2.3.11,IDRS Terminal Responses, Command Codes TXMOD and SUMRY, for specific instructions and screen displays.

These Command Codes are used to research a taxpayer's account on the Business Master File (BMF).

Command Code TXMOD is used to request a display of all tax module information for a specific tax period on the Taxpayer Information File (TIF).

Command Code TXMOD has more detailed information than any other single Command Code.

Command Code SUMRY is used to display an overall summary of the Taxpayer's account from the TIF.

See IRM 2.3.73,IDRS Terminal Responses, Command Codes TRDBV, TRERS and TRPRT, for specific instructions and screen displays.

These Command Codes are used to access the "Read Only" Taxpayer information such as forms and schedules.

The Tax Return Data Base (TRDB) stores original E-File Tax Return information from the Taxpayer within twenty four hours of receipt. It also contains Electronic Filing System (ELF) Code and Edit data and corrections made to the tax return data by Error Resolution Section (ERS) and General Unpostable Framework (GUF) Tax Examiners.

See IRM 2.3.37,IDRS Terminal Responses, Command Code UPTIN, for the GUF System,

This Command Code is used to research a Taxpayer's account on the Business Master File (BMF).

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

See IRM 2.3.48,IDRS Terminal Responses, Command Code UPDIS, for the GUF System, for specific instructions and screen displays.

This Command Code is used to research a Taxpayer's account on the Business Master File (BMF).

This Command Code displays a specific unpostable record.

Command Code UPDIS will display the information that was previously displayed by the Command Code UPCAS.

When Command Code UPDIS is input, it will automatically display a Command Code UPRES screen on the monitor.

See IRM 2.4.29,IDRS Terminal Input, Command Codes TELEA, TELEC, TELED and TELER, for specific instructions and screen displays.

These command codes are used to add, change or delete the taxpayer's home, other (office) and cell phone numbers.

Each Campus has a Magnetic Tape Coordinator that is responsible for working with the Reporting Agent. Any problems arising with the Reporting Agent should be coordinated to the Magnetic Tape Coordinator.

See IRM 21.3.9,Taxpayer Contacts - Processing Reporting Agents File Authorizations, for specific instructions.

Category criteria for Individual Master File (IMF), Business Master File (BMF), and Employee Plans Master File (EPMF).
GUF Category Code B1 includes the following:

.

In addition to the above conditions, the Unpostable Unit will reassign other cases to Entity Control if the case requires Entity Control resolution. The following are examples:

Generally the Criminal Investigation and Examination Perfection Sections will not reassign cases to the EUT, instead they will coordinate with the EUT to resolve cases.

All records in Category B1 will be directly assigned to the EUT. Any case assigned to the EUT will be closed by them. Any TC 960, 961 or 962 case with a MFT 00 and a Tax Period 0000 will be closed by the Reporting Agent File (RAF) Section.

A Form 4251 (C) Return Charge-Out, is generated for almost every unpostable record in this category. The EUT is in the recipient (receiver) for these B1 Form 4251's. The documents for all B1 file requests will be routed directly to the EUT. No automatic transcripts (MCC/MRS) are generated.

All B1 unpostable cases are INDIVIDUAL closures. These cases should be assigned to a specific employee prior to attempting to close the case. Unpostable Resolution Codes (URC) A, B, D, 0 (zero), 1, 2, 5, 6 and 8 are used to resolve Category B1 cases. Refer to IRM 3.12.32,General Unpostables, for additional information.

Criminal Investigation category cases A 1 and A 2, Statute C 1, C 2 and C 3 category cases and Bankruptcy (Z1) type unpostable records will not be assigned to the EUT. However, if a case with a Category Code other than A 1, A 2, C 1, C 2, C 3 or Z1 is assigned or reassigned to the EUT and later it is determined to have criminal investigation, statute or bankruptcy issues, then the case will be processed in accordance with the category A1, A2, C1, C2, C9 and Z1 guidelines and procedures in IRM 3.12.32,General Unpostables.

Cases involving credit interest returns may be assigned or reassigned to the EUT. The EUT will process these credit interest issues per IRM 3.13.2BMF Account Numbers, and IRM 3.12.32,General Unpostables, unpostable Interest Reduction Initiative Report guidelines.

The following Table contains GUF Category B2 criteria:

All records in Category B2 will be directly assigned to and closed by the Entity Unpostable Team (EUT). A Form 4251 (C) Return Charge-Out is generated for every unpostable record in this category. The EUT is the recipient (receiver) for these category B2 cases. These requests require expedite processing. The Form 4251 will be routed directly to the Files Section. A photocopy or microfilm copy of the Federal Tax Deposit (FTD) will be sent to the EUT. If the FTD Coupon was processed by the Service Center Recognition Image Processing System (SCRIPS), then the FTD Coupon Book must be requested by CC ESTAB with modifier S. The Files Section or the EUT will route these requests to the FTD Unit in Accounting only if the microfilm copy is illegible. The FTD Unit will route the FTD Coupon directly to the EUT. No automatic transcripts (MCC/MRS) are generated.

All category B2 unpostable cases are INDIVIDUAL closures. These cases should be assigned to a specific employee prior to attempting to close the case. Unpostable Resolution Codes (URC) A, B, D, 0 (zero), 1, 2 and 6 are used to resolve category B2 cases.

Category B2 unpostable cases will be processed per general instructions in IRM 3.12.32,General Unpostables , and IRM 3.12.279,BMF/CAWR/PMF Unpostable Resolution.

The table below provides a list of all EO unpostables processed on the BMF in Category B3.

These unpostable codes are processed in the Ogden Campus.

The table below provides a list of all EPMF unpostables processed in Category B4.

These unpostable codes are processed in the Ogden Campus.

Category B5 Criteria (BMF) - Consists of UPC 310 or UPC 329.

MFT's will be 02, 05, and 06.

This category will age fifteen cycles from original unpostable cycle.

IDRS Command Codes (CC) and definers are used to establish or update the Status Code of an unpostable case. The status code identifies what action has been taken on an unpostable case. The status date indicates when this action was taken.

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

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

Each unpostable record will be assigned a one digit Reason Code (RC) in addition to the three digit unpostable code.

SCCF-URC 1 - Each unpostable record that is corrected with URC "1" is placed in manual status on the Submission Processing Campus Control Files (SCCF).

An unpostable FTD (document code 97) requires prior approval from the FTD function in Accounting before corrective action with URC "1"

The valid range of Unpostable Resolution Codes are "A" , "B" , "D" , "0" (zero), "1" , "2" , "3" , "5" , "6" , and "8" . These resolution codes (except for URC 3) may be used by the Unpostable, Entity Control, Examination, Statute, and Criminal Investigation functions when using CC UPRES to resolve cases assigned to their areas.

Never use URC 8 on:

In addition to individual closures using CC–UPRES, CC–UPBAT, is used for multiple cases using the same Resolution Code.

The system will not accept previously input remarks on URC "D" / "1" / "2" / "8" closures. Enter a "/" (slash) at the end of the remarks field if previous remarks are still valid with unpostable closing.

The IDRS employee number is not needed in the remarks section. The employee number will automatically print on the Nullified Listing from the URC "D" or "2" closure.

This number will also be used to open a control base on IDRS.

The table below provides some commonly used tax classes. For additional information see Document 6209, ADP and IDRS information.

Prepare a Form 3893 if it is determined that a document or a group of documents are nullified, DLN cancelled and must be re-input.

This Form is prepared for each input block (or portion of a block) with the sum totals of the associated detail document(s). Attach it to the first document of the input block. Do not detach the Form when processing or filing. See Figure 3.13.222-1.

Figure 3.13.222-1

An unpostable FTD (document code 97) requires prior approval from the FTD function in Accounting before corrective action with URC "1" .

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

FTD's assigned to Entity Control must be resolved within 9 working days from the receipt of Form 4251, except for UPC 308, UPC 329 (example: UPC 329 RC 1 is a Limited Liability Company (LLC) liable for Form 1065 but the taxpayer has filed a Form 1120), and UPC 341 which require taxpayer contact. Initial taxpayer contact for UPC 308, UPC 329 and UPC 341 cases should be by telephone and then correspondence (i.e., there is a discrepancy where the payment should be posted) if the telephone contact attempt is unsuccessful. Resolve UPC 308, UPC 329 and UPC 341 cases within 60 days of receipt.

If the copy of the FTD is illegible then use CC ESTAB with the Micro Serial Number (MSN) and request a better copy. To request a copy of an FTD processed by the Service Center Recognition Image Processing System (SCRIPS) use CC ESTAB with a definer S for an explanation of the MSN. Research for additional unpostable FTD payments using CC UPTIN. See Figure 3.13.222-2.

FTD Corrections (Document Code 97)

The BMF FRC's are as follows.

The BMF will update the magnetic tape code to 0 and will generate a CP 199 when a TC 150 posts with a Condition Code F or M, or a TC 591, TC 593 or TC 595 posts and if a TC 01X posts to change the entity.

See Document 6209, ADP and IDRS Information Handbook for the return DLN, tax class and document code.

The unpostables that are created for returns are as follows.

FORM 4251 GENERATION CRITERIA

Form 4251 — Files Routing Chart—refer to IRM 3.12.32 for detailed routing information.

Primary Requests - The Forms 4251 must be given to the tax examiner at the time of the Individual case assignment. Before initiating any additional request for a BMF or PMF document the tax examiner assigned to the unpostable case will attempt to correct the unpostable by the following methods:

Input CC UPRES with URC 2 to void to the originator all unpostable cases with the exception of revenue receipts, bankruptcy and TC 150's that can not be resolved by the primary request.

Statute Period Returns—If Unpostables cannot secure or locate a return or document within 10 workdays of the ASED, the following procedures should be followed:

Criminal Investigation case—If the document can not be located and is a Criminal Investigation (CI) case (Category A1 or A2), CI will determine the necessary case resolution after all attempts have failed to locate the unpostable record. Category A1 records may be closed to Rejects if so determined by CI.

Doc Code 47— If the unpostable record is a Doc. Code 47, research Microfilm Replacement Systems (MRS) and IDRS.

If a bankruptcy (GUF category Z1) case and document is unavailable, process the case per the Bankruptcy Listing guidelines as indicated below, and the Category Z1 procedures in IRM 3.12.279.

Secondary Requests - Only input second requests for documents that are revenue receipts (Doc. Codes 17, 18, 19, 20, 24, 34, 45, 48, 58, 70, 76, 87, or 97). A second request will be made by the tax examiner if the document initially cannot be located in Files or the FRC. Take the following action:

When a BMF or PMF return or document still cannot be located in Files after a second request, or the document is charged-out and it is required for correct case closure, initiate a third request.

Third Request for a Document - A third request is made to obtain the document after 15 work days (21 calendar days) from the second request. Input CC UPCAS with definer D and definer-modifier 3 to reflect action taken to obtain the missing document.

Input CC ESTABDO to request the document before making a fourth request.

Fourth Request - Input a fourth (4th) request using CC UPCAS definer code D and definer modifier code 4. Route the document to Rejects.

Do not prepare a "dummy" return or document when routing to Rejects except for document codes 17,18 19, 24, 34, 45, 48, 58, 70 or 76.

Status Check - Check if the module/account status has changed since the unpostable record was issued. All IDRS research information must be obtained prior to closing and routing a case to the preparer since this data will eventually be "dropped" .

Procedures for Missing Documents - The following procedures must be followed after all normal attempts to resolve the unpostable conditions have been tried.

Use the following table below to resolve address changes:

See Exhibit 3.13.222-5 and Exhibit 3.13.222-6 for examples of TC 014, also see IRM 3.13.222.127 for undeliverable mail and notices.