To expedite the notification process, the Electronic Reject/Offset Mismatch Report should be sent to the financial agents at least once each week.

The financial agent will need to submit a new offsetting record ("8" , "9" , "A" or "B" ) to get the offset record closed, or provide the information necessary to post the transaction to master file.

Research to verify that the payment is NMF before transferring to the appropriate IRS center.

For payments, if SUMRY does not identify an NMF account, change the tax type code to a Masterfile tax type code and post the payment to a Masterfile tax module.

Aged items are listed by batch number, with the oldest items listed first.

Suspended batches are listed separately without the details on the individual payments.

The EFTPS Age Report also includes aged error items.

Prepare any necessary journal documentation to have the payment established on the Unidentified Remittance File, transferred to NMF in another IRS center, etc.

Input a Manual Delete record with"From Code: 4" to remove the item from EFTPS. In the remarks field of the Manual Delete record, enter any cross reference account or DLN information to show the disposition of the record.

Prepare a separate Manual Delete record for each item to be deleted if the records were suspended one at a time. If the records were suspended as a batch, prepare a single Manual Delete for the entire batch.

If more information is needed to document the delete action than is available in the remarks field, prepare a separate Manual Remarks record.

Prepare the required source document according to local procedures. Be sure to enter the EFT number, along with any account information from the EFTPS record.

Use the Manual Undelete option to recover, on the same day, any item deleted in error.

After the end of the day, any record that has been deleted erroneously can only be re-input through the Distributed Input System (DIS) and Generalized Mainline Framework (GMF) mainline system.

EFTPS does not have the capability of re-inputting or reprocessing deleted records.

Use the mouse to position the pointer on Research and Correct EFTPS Data and click the left mouse button twice, or

Use the Up and Down arrow keys on the keyboard until Research and Correct EFTPS Data is circled with a dotted line; then press the [ENTER] key.

When the Research and Correct EFTPS Data Menu appears, use the mouse to position the pointer on Research Request Screen and click the left mouse button twice, or use the Up and Down arrow keys on the keyboard until Research Request Screen is circled with a dotted line; then press the [ENTER] key. The response is a blank Research Request screen, with an overlay "Enter Search Parameters" window. See Figure 3.17.277-30.

Select Research Payment Control File from the Research and Correct EFTPS Data option. The response is a blank Research Payment Control screen. See Figure 3.17.277-34.

Figure 3.17.277-34

Enter the 10 - digit batch number of the batch that you wish to research and press [F3] to commit. If the number you have entered does not match an existing batch number on the control file, the response is: "Batch Number Not Found. Reenter Batch Number"

The financial agent receives the file, performs internal balancing and sends an acknowledgment message to the bulk provider.

The financial agent matches the taxpayer information submitted with the bulk file to the file of approved enrollments.

Any payment for a taxpayer who is not enrolled will be removed from the ACH debit transaction and will not be processed, reducing the amount of the debit.

The financial agent initiates a single ACH debit to the account designated by the bulk provider for the sum of the accepted payment records.

The financial agent then sends an acknowledgment file back to the bulk provider with an EFT number for each accepted record and an error code for rejected records.

The bulk provider calls their financial agent to report the emergency and get a 5 - digit disaster number "E" followed by four numerics.

The bulk provider initiates a wire transfer to the Minneapolis Federal Reserve using the normal bulk same day payment procedures which is credited to ALC 20092900. The disaster number is included on the FR-ETA transfer.

The bulk provider faxes signed documentation of the emergency with the settlement date and amount to Financial Management Service, IRS headquarters and the Ogden Accounting Branch.

Once the file of supporting payment information is completed, the bulk provider sends the detail file to the financial agent using same day bulk provider procedures with the disaster number as a reference. The payment detail file must match the amount of the emergency deposit, or the file will be rejected back to the bulk provider. The financial agent will then transmit the payment records to Memphis with the original settlement date.

IRS load and validate processing is the same as for a normal file, except that the reject check for an old settlement date is bypassed.

Single debit filers submit a large volume of enrollment or payment records on a "flat" file, avoiding the expense of using an EDI system.

Up to 1000 payment records may be combined into a single ACH debit to one account.

Form 1041ES payments are due on April 15, June 15, September 15, and January 15 of each year, unless the due date falls on a weekend or holiday, in which case the due date is the next business day.

Single debit payments are identified by Combined Payment Indicator (Input Method) 6 in the third position of the EFT number.

Select Research and Correct EFTPS Data.

From the Research and Correct EFTPS Data Menu, select Manager Screen.

Position the pointer to Options. Press and hold the left mouse key. The Options pull-down menu opens.

Position the screen pointer on Reassign or press <Alt>–O. Then, press R. A second pull-down menu appears. See Figure 3.17.277-42.

Select Quality Assurance from the Research and Correct EFTPS Data screen. The Quality Assurance Selection window opens as shown below. See Figure 3.17.277-45.

Figure 3.17.277-45

Enter the 10 - digit employee number of the employee to be reviewed in the field marked employee ID. The Total Audit Records is displayed. Then,

Press [ENTER] or down arrow to reposition the text cursor in the percent volume field to review a percentage of the employees work. Enter a whole percentage from 1 - 100 in this field. Or,

Press [ENTER] or down arrow to reposition the text cursor in the Select Count field to review a certain number of employee transactions. A count of 1 - 100 transactions for review are valid.

Commit the quality review selection with the Select button.

To continue with the review immediately after selecting the records, press Review.

If the review is done at a later time or by a different person, Select Quality Assurance from the Research and Correct EFTPS Data Screen.

On the Quality Select/Review window, enter the employee number of the employee to be reviewed and press Review. A Quality Assurance window appears. See Figure 3.17.277-46. The number located above the arrow in the box is the count of EFT numbers remaining to be reviewed for the employee.

Highlight the audit record at the bottom of the screen (with the mouse or tab key).

Then click once with the mouse. The word "Error" will appear in the lower right corner of the screen in the Status column.

Then commit the record with [F3], or select [Edit], then Commit.

Use the mouse and click once on the arrow below the "Records Selected" count. The next Quality Assurance Review record will display on the screen. Or,

Highlight the audit record at the bottom of the screen and double click. The word "Reviewed" will appear in the lower right corner of the screen in the Status column. Then commit the record.

Records will remain in error status on the control file and Awaiting Manager Review status on the Transaction Status screen until reviewed.

On the transaction file, the record is updated from Unresolved to Awaiting Manager Review.

Select "Modified TIN & Name Control" from the Options pull-down menu of the Manager Screen. Or press <ALT–O>, then "M"

The response is a pop-up screen "Get EFT" .

Figure 3.17.277-47

Move the cursor to the EFT number and enter. The response is a display screen for the record.

Use the scroll bar to review the audits for a complete picture of the from and to TIN and name control, plus any other changes.

To accept or reject the correction, select Edit, then " Accept Change" or "Reject Change" . See Figure 3.17.277-48.

Figure 3.17.277-48

If you reject the change, select "Reassign" or "Assign" . If "Reassign" is selected, enter the new employee number.

The response is an EFT number prompt. See Figure 3.17.277-49.

Enter the EFT number of the record to be retrieved and select "Enter" .

If the EFT number is in Awaiting Quality Review status, the response is "Record moved from Quality Review to Error" . The record has been reassigned to the same technician who previously worked the error.

If an invalid EFT number is entered, the response is "Invalid EFT Number. EFT Number must be 15 positions. Please re-enter EFT Number."

If the EFT number does not find a match on the database, the response is "Invalid EFT Number. Please re-enter EFT Number."

If the EFT number is not in Awaiting Quality Review status (process code "9" ), the response is "Record is not in Quality Review. Please re-enter EFT Number."

If both the TIN and name control are changed, the correction must be confirmed through the TIN/Name Control review process.

Figure 3.17.277-49

Move the cursor to the desired report and click twice or press [Enter].

The response is a proposed date for the report. Accept the displayed current date or overlay with the desired date.

Then enter to accept the report.

These group request options may not be available for all profiles.

See Figure@Exhibit@IRM 3.17.277.12.3.to identify the reports that will be generated using the Daily "D" or Weekly "W" option.

If you attempt to read or print a report before it is finished, the response is a warning message rather than the requested report.

To avoid unnecessary delays in receiving your reports, generate all reports first then read or print the report.

From the REPORTS sub-menu, choose "SELECT REPORTS TO PRINT" . The response is a listing of reports located on a sub-menu titled View/Print Reports.

Figure 3.17.277-50

Move cursor to the report name and <Enter> or double click. You will see: Working (Report Name) Please wait. Then a View File Screen will appear.

Select FILE from the MenuBar. A pull-down menu shows the applications OPEN, PRINT and EXIT. Select OPEN.

A secondary window will display a File List. The last report generated will appear first on the File List.

Select the file name to view or print. This places the file name in the Selection box. Then ACCEPT. Press <Enter> and text will display. See IRM 3.17.277.12.2.2.for instructions on how to read the file name.

If no file is selected, select EXIT.

If a file is selected, press <Enter> to ACCEPT the file name in the Selection box. You will be returned to the View File screen.

To display text of selected file name, press <Enter>. If you receive the message "Warning: May not have read entire file" , the program has not completed the process. You may view the requested text after the program has completed.

In the View File screen application, scroll bars are provided on the bottom and right sides of the window. If additional text is outside the bounds of the visible area, a scroll bar will appear.