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IRS Audits

Chapter 4. AIMS Processing

Section 35. Unpostable Resolution (Cont. 1)

4.4.35  Unpostable Resolution (Cont. 1)

4.4.35.15 
Unpostable Command Codes

4.4.35.15.3  (02-08-1999)
UPCAS

  1. Is valid for all Master Files and may be used by Unpostables, Entity Control, Examination, Criminal Investigation and Statutes to automatically request a MRS transcript for the unpostable record and/or request a document or return and/or place or update a case in suspense status.

    Note:

    GUF will also automatically close the case using URC 8 when Definer "D" with Definer-Modifier "4" (4th request) is input.

     

  2. GUF will display an error message when requesting a 1st, 2nd, or 3rd (e.g. 2nd request previously requested), if attempting to request a 1st, 2nd, or 3rd request previously made.

    Note:

    A 4th request is not valid for a TC 98X, IRAF TC 150 cases, Doc Code 45 with a DLN Tax Class 9, and certain BMF tax period, MFT, and tax class combinations.

     

4.4.35.15.4  (02-08-1999)
UPDIS

  1. It is valid for all Master Files and will be used to display the unpostable record.

    Note:

    CC-UPRES will be the screen display shown.

     

  2. Other areas may contact Unpostables and request specific processing of an unpostable record that has not been closed and removed from the SCUPMF for posting at Master File (MCC).

4.4.35.15.5  (02-08-1999)
UPRES

  1. It is valid for all Master Files and it may be used by Unpostables, Entity Control, Examination, Criminal Investigation and Statutes for SERVICE CENTER, UNIT, or INDIVIDUAL case closures, and by Unpostables for FILES type unpostable case closures.

  2. CC UPDIS is used to retrieve the CCUPRES screen format.

  3. Correct input of CC–UPRES with definers, A, D, 0, 1, 2, 5, 6, and 8 will close an unpostable case.

  4. These closed cases will be removed from the SCUPMF if the case meets the unpostable activity, status, and update code reject processing criteria.

  5. Cases failing this criteria are placed on a "reject" list.

  6. CC-UPRES may also be used to correct an erroneous prior case closure if the case is still on the SCUPMF in (C) "closed" status.

  7. It will also display a message "Other cases with the same TIN on UPTIN" , if there are other cases on CC UPTIN with the same TIN as the unpostable document.

  8. GUF will display an error message "The same TIN may not be used" if the case was corrected, using URC 6, with the same TIN as the Unpostable TIN.

  9. GUF will display an error message "SSN must be greater than 001010000" , if the attempted TIN correction is not greater than 001–01–0000.

  10. GUF will display an error message "Invalid Tax Period" , if attempting to input a tax period change that is greater than current year and month plus one year.

  11. GUF will use OLE NAP/LAP to validate the name and TIN on all URC 6 corrections and specific UPCs for URC O closures (see 3(12) (32)8.5 or the UPCs).

  12. The CC UPCAS Screen format has tab stops for the nullification code, cycling and all correction fields.

  13. The name line is not needed when correcting spouse's SSN on EC 105.

4.4.35.15.6  (02-08-1999)
UPREV

  1. It is valid for use in the Unpostable, Entity Control, Examination, Criminal Investigation and Statute functions only by the supervisor (or designated employee) for 100% case review, on-the-job training (OJT), and/or deletion of processing errors on CC-UPRES identified prior to closed case release to Quality Review.

  2. Used by Quality Review to review the accuracy and completeness of corrected (closed) unpostable records which are still on the SCUPMF. Applies only to the review of CC-UPRES (definers A, D, 0, 1, 2, 5, 6, and 8) closures and CC-UPBAT cases in closed status. CC-UPREV with definer "E" modifier "blank" may be used by the input area to delete an erroneous CC-UPBAT or CC-UPRES case closure which is still on the SCUPMF in "closed" status.

4.4.35.15.7  (02-08-1999)
UPTIN

  1. It displays all open and three months of closed unpostable cases for a specific TIN.

  2. Each unpostable record will be sorted in ascending order by TIN, MFT, Tax Period and Transaction Code.

  3. CC UPTIN will be updated daily.

4.4.35.16  (02-08-1999)
Command Code Definers and Definer-Modifiers

  1. These definers and definer-modifiers identify which specific action is to be taken by each command code.

  2. Valid unpostable Command Code definers and definer-modifiers are listed in IRM 3.12.32.

4.4.35.16.1  (02-08-1999)
Command Code Definer

  1. Used to define the related Command Code.

4.4.35.16.2  (02-08-1999)
Command Code Definer-Modifier

  1. Used to further modify the related Command Code.

4.4.35.17  (02-08-1999)
Nullification Codes

  1. Whenever closing an unpostable with URC 1, 2, or 8, a nullification code must be entered to identify the receiving area for closed unpostables. Nullification listings will be printed for each of these areas based on nullification code used.

    1. Any cases being routed to the Return Analysis/Code & Edit area should be given Nullification Code 02—Adjustments.

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

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

    4. A Nullification code is not needed for URC D.

    5. IRM 4.4.35–4, Nullification Codes, lists all the codes.

     

4.4.35.18  (02-08-1999)
Accessing the GUF

  1. Authorized Access—GUF users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or spouse's account, the account of a friend, relative or co-worker, or any account in which they have a personal financial interest.

  2. Protection of the GUF User Employee—It is essential that only properly authorized employees have access to command codes since the GUF IDRS terminals can be used to change taxpayers' accounts. It is equally important that employees be protected from other personnel using their identification since the only record of the employee making the change will be computer generated from the entry code input by the operator. Proper use of Command Codes SINON and SINOF will provide protection to the employee. However, employees must properly safeguard