A Hold Code 1 is automatically generated to prevent the release of an advance payment pending the processing of the final adjustment action.

When a partial assessment is processed as a quick assessment, after processing the quick via Form 2859, prepare Form 3177, Notice of Action for Entry on Master File, to input TC 570. The TC 570 will prevent the erroneous refund of a credit balance and advance/subsequent payment that may be on the tax module.

If a partial overassessment is to be released and CC AMCLSF is used, input a Hold Code 3 on the Form 5344. Hold Code 3 will allow systemic release of the refund, eliminating the need for cycling and subsequent input of a TC 290 for zero to release the refund.

If a partial overassessment is to be refunded using manual refund procedures, Form 5344 for the partial overassessment must be processed within four weeks from the schedule date of the manual refund to prevent the taxpayer from receiving a bill resulting from a debit balance when the manual refund posts to Master File.

This command code is used when an assessment must be made against one of the taxpayer's that filed a joint return. An example of this is when one taxpayer petitions tax court and the other does not.

Enter a "P" if the assessment is against the primary taxpayer, enter an "S" if the assessment is against the secondary taxpayer.

If an S is entered in Item 56, the name control of the secondary spouse is required in Item 57. This is to prevent unpostables when the taxpayer's last names are not the same.

Enter either an EIN or SSN. The first digit of the number must be entered in the left most position,

Form 706, the SSN of the decedent must be used followed by the letter "V" or "W" .

Form 709, the SSN of the donor must be used, following by the letter "V" or "W" .

NMF, an "N" must be entered immediately after the EIN or SSN.

Temporary SSN secured by use of the Command Code AMTIN7, the SSN will be entered followed by the letter "D" . An adjustment can be made against a temporary SSN. The Entity Function at the campus will attempt to secure the correct SSN from the taxpayer and perform the "merge" of the correct number is secured. In situations where a taxpayer does not have an EIN or refuses to file Form SS–4 to obtain one, the examining officer is required to secure a permanent EIN from the campus Entity Control function. The examining officer will have the return controlled Non-Master File until the permanent number is received.

The Entity Function at the campus will attempt to secure the correct SSN from the taxpayer and perform the " merge" of the account to the correct number after the SSN is secured.

If an asterisk (*) is present indicating an invalid SSN, correction may have been made since the original opening. Research both the correct number and the invalid number to determine whether the account has been corrected.

If information has been secured to resolve the invalid SSN, contact should be made with the Entity Function at the campus.

These cases may also involve a duplicate filing condition caused by returns of two different taxpayers trying to post to the same account.

Do not attempt to correct this condition with Form 2363, Master File Entity Change. When an account number is changed, all data posted to the incorrect number is transferred to the correct number. Carefully study transcripts of all accounts involved before making any adjustments.

When it is determined that a return has posted to a different taxpayer’s account, see the Reprocessing Return Chapter for closing instructions.

In situations where a taxpayer does not have an EIN or refuses to file Form SS–4 to obtain one, the examining officer is required to secure a permanent EIN from the Entity Function at the campus. The examining officer will have the return controlled Non-Master File AIMS until the permanent number is received. See Taxpayer Identification Exhibit.

Enter the Master File Tax Code (MFT) or Non-Master Tax Code (NMFT) for the tax return.

Enter tax period using YYYYMM format. Example: Enter 199712 for a 1997 calendar year return.

For Form 706 enter all zeroes (000000).

For Forms 11, 11C, 730 or 2290 enter the beginning of the tax period.

A tax period on Form 5344 different from that of the Master File will result in an unpostable condition. It may be necessary to change the tax period as a result of the Examination determination or because of an error in the original processing of the return, see IRM 4.4.3.11, Reprocessing Returns.

Enter the check digit in positions 33 and 34. If the check digit is not available, the name control should be used. If there is no check digit or name control on the first print line of the Examination label, underline the name control on line two. If the check digit was used to establish the account, the check digit must be used at closing.

Enter the name of taxpayer as shown on the tax return. If necessary, edit the name not to exceed 35 characters.