Part 3. Submission Processing

Chapter 24. ISRP System

Section 29. SCRS Error Resolution

3.24.29 SCRS Error Resolution

Manual Transmittal

December 31, 2024

Purpose

(1) This transmits revised IRM 3.24.29. ISRP System, SCRS Error Resolution.

Material Changes

(1) Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, correcting IRM links, Plain Language updates to improve readability, etc. This also includes updates throughout to organizational title Wage and Investment (W&I) to Taxpayer Services (TS) where applicable.

Effect on Other Documents

IRM 3.24.29 dated December 22, 2017 (effective January 1, 2018) is superseded.

Audience

Taxpayer Services ISRP Clerks

Effective Date

(01-01-2025)

James L. Fish
Director, Submission Processing
Taxpayer Services

3.24.29.1 (01-01-2025)

Program Scope and Objectives

  1. Purpose: The Integrated Submission and Remittance Processing System (ISRP) is used to process forms and remittances. Data is entered, processed and fed to other IRS systems. This chapter provides instructions for the Original Entry, Key Verification, and Block Edit of tax returns and related data through ISRP. The Service Center Replacement System (SCRS) Error Resolution Section (ERS) provides instructions for transcribing and verifying correction data from error and reject registers for SCRS, using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Audience: The primary users of this IRM are Submission Processing clerks and managers

  3. Policy Owner: The Director of Submission Processing

  4. Program Owner: Return Processing Branch, Mail Management / Data Conversion Section.

  5. Primary Stakeholder: Management officials who rely on accurate data gathered by the ISRP Program

3.24.29.1.1 (01-30-2018)

Background

  1. The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial-Off-the-Shelf (COTS) product that is an integral part of ISRP.

3.24.29.1.2 (01-30-2018)

Authority

  1. The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

    2. All Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities.

3.24.29.1.3 (01-30-2018)

Responsibilities

  1. The Operations manager secures, assigns and provides training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

  3. The team manager is responsible for and assigning, monitoring and controlling the workflow to accomplish timely completion of the tasks required throughout this IRM.

  4. The employee is responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the IRS.

3.24.29.1.4 (01-30-2018)

Program Management and Review

  1. Program Reports: Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

    • PCC 6040, SC WP&C Performance and Cost Report

    • PCC 6240, SC WP&C Program Analysis Report

  2. Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

3.24.29.1.5 (01-30-2018)

Program Controls

  1. The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

3.24.29.1.6 (04-08-2019)

Terms, Definitions / Acronyms

  1. The following terms or acronyms are utilized throughout this IRM:

    Term Definition
    Day (DDD) The Julian date representing the processing day of the taxpayer data record which is the last three-digits of the four digit DATE.
    Key Verification (KV) The operators perform quality review on payments through an electronic method called Key Verification.
    Original Entry (OE) The operators manually key enter data from both scanned images and paper documents.
    Year (Y) The year digit representing the processing year of a taxpayer record which is the first digit of the four-digit DATE.

3.24.29.1.7 (01-30-2018)

Related Resources

  1. IRM 3.24.37, ISRP System - General Instructions.

  2. IRM 3.24.38, ISRP System - BMF General Instructions.

  3. IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates.

3.24.29.2 (01-01-2016)

Introduction

  1. This section does not apply to the correction of any documents in the Error Resolution System (ERS).

  2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

3.24.29.2.1 (01-01-2015)

Form Types / Program Numbers / Format Codes

  1. The following chart contains the forms, program numbers and format codes input through this system.

    FORM TYPES PROGRAM NUMBERS FORMAT CODES
    IRP (Information Return Program) 44900 206
    BMF (Business Master File) 15900 207
    IMF (Individual Master File) 45900 210
    EPMF (Employee Plan Master File) 72820 211
    BMF Rejects 15901 203
    IMF Rejects 45901 204
    EPMF Rejects 72822 205

3.24.29.2.2 (01-01-2015)

Error / Reject Registers

  1. Error Register Format

    • Error Register Title Line—The first line of each error register is the Error Register Title Line which identifies the type of documents appearing on the register page.

    • Error Document ID Line—Each document begins with an Error Document Identification (ID) Line. The line is flagged by "@@" or a generated ABC/Serial Number appearing in the first positions of the line and is followed by document detail data grouped into sections.

    • Error Section Number—Each document section is identified by a two-digit section number appearing to the left of the first line for the section.

    • Alpha Field Designator—Each field within a section is identified by an alpha field designator appearing to the left of the field.

    • There may be more than one document shown on an error register page.

    • In some cases, the detail data for a document may exceed one page. If so, the Error Document ID Line for that document will be repeated under the error register title line of each additional page.

  2. Reject Register Format—The reject register format is the same as the error register with the following exceptions:

    • Each reject register page contains no more than one document.

    • The Reject Document ID Line is flagged by reject sequence number which appears in positions 1–12 of the line.

3.24.29.2.3 (01-01-2015)

Error Correction Block Header

  1. Error register items are blocked together for transcription. The source document for the error correction block header is the first page of the error register block.

3.24.29.2.3.1 (01-01-2015)
Format Code

  1. The format code (FC) is a three-digit number following the literal "FC" in the error register title line.

3.24.29.2.3.2 (01-01-2015)
Numeric 4

  1. Numeric 4 indicates that the first serial number in the block may be any number from 00 to 99, inclusive, and the sequence of serial numbers must be ascending, but not necessarily consecutive.

3.24.29.2.4 (01-01-2015)

Reject Correction Block Header

  1. Reject register items are blocked together for transcription. The source document for the reject correction block header is the first page of the reject register block.

  2. See IRM 3.24.29.2.8, Service Center (SC) Block Control, for guidelines.

  3. For the format code (FC), enter the three-digit number following the literal "FC" in the reject register title line.

3.24.29.2.5 (01-01-2015)

Error Correction–Input Section 01

  1. For error corrections, Input Section 01 is used for transcribing the correction record serial number and the error sequence number. All of the other correction data for an error document is transcribed in subsequent input sections.

  2. The error register is the source document for error correction.

3.24.29.2.5.1 (01-01-2015)
Serial Number

  1. A serial number is a two-digit number, which may appear as either:

    1. Stamped or written above and to the right of the "@@" in the Error Document ID Line, or,

    2. A computer-generated field to the immediate right of the computer-generated SC Block Control in the Error Document ID Line.

    If And Then
    A stamped or written serial number is present   Enter the stamped or written serial number.
    A stamped or written serial number is not present. A computer-generated serial number is present. Enter the computer-generated serial number.
    A stamped or written serial number is present. A computer-generated serial number is also present. Enter the stamped or written serial number.
    A stamped or written serial number is not present. A computer-generated serial number is either lined through or not present. "Do not enter" -any correction data for the record.
3.24.29.2.5.2 (01-01-2015)
Input Section Number

  1. Input Section Number 01 must be transcribed following the transcription of the serial number.

3.24.29.2.5.3 (01-01-2015)
Error Sequence Number

  1. The error sequence number is located in the Error Document ID Line and contains a unique value for each document on the error register. It is a ten-digit number in the format Y–DDD–nnnnnn. Never transcribe the hyphens appearing in the error sequence number.

3.24.29.2.5.3.1 (04-08-2019)
Error Julian Date

  1. The errorJulian date consists of the first four digits (e.g., the Y–DDD portion) of the error sequence number.

  2. The Y must be the current processing year or equal to four years prior. The error message "Year is not valid" will appear and cannot be overridden.

    Caution:

    Alert your supervisor if the Y does not equal the current or previous processing year. Only in very rare circumstances will the enter be equal to prior years.

  3. The DDD (Julian Date) must be in the range of 001-366. An error message "Julian Date is not valid" will appear and cannot be overridden if the entry is outside the valid range.

  4. Error register items are blocked in such a way that all items in the block have the same error Julian date.

    Note:

    Alert your supervisor if mixed Julian dates are found within a single block of error register to prevent corrections not posting.

  5. For the first record of an error register block, enter the error Julian date and press <ENTER>.

  6. For records other than the first record of the error register block, do not enter the error Julian date or press <ENTER>.

3.24.29.2.5.3.2 (01-01-2015)
Error Serial Number

  1. The error serial number consists of the last six digits (e.g., the nnnnnn portion) of the error sequence number.

  2. For each record in the error register block, enter the error serial number. Leading zeroes need not be entered.

    Example:

    "000040" may be entered as "40" .

3.24.29.2.6 (01-01-2015)

Reject Correction—Input Section 01

  1. For reject correction, Input Section 01 is used for transcribing the correction record serial number and the reject sequence number. All of the other correction data for a reject document is transcribed in subsequent input sections.

  2. The reject register is the source document for the reject correction.

  3. The serial number is a two-digit number which is stamped or written above the reject sequence number.

  4. Input section number 01 must be transcribed following the transcription of the serial number.

  5. The reject sequence number is the left most field in the Reject Document ID line and contains a unique value for each document on the reject register. It is a ten-digit number in the format Y–DDD–nnnnnn. Never transcribe the hyphens appearing in the reject sequence number.

3.24.29.2.7 (01-01-2015)

Error/Reject Correction–Input Sections 02–39

  1. The original entry operator supplies and enters the Input Section Numbers 02–39. For each document, the operator enters input section numbers in consecutive and ascending order from 02 through the number needed, not to exceed 39.

  2. Error/Reject section numbers are two-digit section numbers printed (or written) on the register to designate error/reject document sections. The entry operator (EOP) enters the error/reject section number from the register when there is an error/reject action code edited next to the error/reject section number.

3.24.29.2.7.1 (01-01-2015)
Error/Reject Action Codes—Entry

  1. Error/Reject action codes are edited to the left of the error/reject section number by the tax examiners.

  2. Action Code "0" , "1" , "2" , "3" , "7" , "8" , or "9" — entered next to error register section "01" .

  3. Action Code "1" will be followed by the taxpayer notice codes.

  4. Action Code "2" will be followed by an error/reject disposition code of "D" , "R" , or "N" . If the disposition code is "N" , renumber data will be written above the document locator number (DLN) in the Error Document ID Line (or Reject Document ID Line). This renumber data will consist of one of the following:

    • The literal "URF" (Unidentified Remittance File)

    • The literal "DEPF" (Deposit Fund)

    • The literal "EXC" (Excess Collection)

    • The literal "SMCR" (Small Debit/Credit Write-off)

    • The literal "WASH" (Washout of Offsetting Debit and Credit)

    • The literal "OTHER" (Write-off to Other Account)

    • A new DLN (14 positions)

    • A new DLN followed by a new Master File (MF) ID code (total of 15 positions)

  5. Action Code "4" or "6" - Entered next to the applicable register section number. For Action Code 6, one or more fields within the section will have been corrected by the tax examiner.

  6. Action Code "5" - Entered on the Error Register (or Reject Register) and always followed by the error/reject section number and all of the data to be transcribed for the section.

  7. If the only correction for an input section consists solely of an encircled number (deleting a fixed field), enter the alpha field designator and the appropriate field breakers.

  8. If there is only one correction in an input section and that correction has an encircled number following the correction, ignore the encircled number and enter the appropriate <ENTER> after entering the alpha field designator and corrected characters.

  9. Do not enter more than one error sequence number in a section.

  10. Each section (screen transmission) must end with <ENTER> and/or <F6>.

  11. A section (screen transmission) can contain up to 178 characters or 3 lines of data (the third line will not be a full line). The last input field on line 3 cannot be split between two sections (screen transmissions). If the last input field is too long, the key station terminal (KST) will beep, the keyboard will lock and the error message "FIELD OVERFLOW" will display. In this case, do the following:

    1. Position the cursor on the first character of the field that was not completed and press <ENTER>.

    2. Begin the next screen with a new input section number but with the same error/reject section number and action code followed by the field that could not be completed on the previous screen.

    3. Continue entering the remaining fields until all are input.

  12. Use the space bar for blanks preceding the corrected characters.

  13. If a field has been lined through and no replacing data has been entered, and:

    If: Then:
    A breaker was computer-printed for the field on the register, transcribe the Alpha Field Designator and a comma (,).
    There is no computer-printed breaker for the field, and the field is the last field being corrected for that section, transcribe only the Alpha Field Designator.
    There is no computer-printed breaker for the field, and the field is not the last field being corrected for that section, take it to your supervisor, who will contact Error Resolution for a determination.

3.24.29.2.7.1.1 (01-01-2015)
Field Breakers

  1. When transcribing a field breaker, transcribe it as either a comma (,) or a pound sign (#).

  2. In some cases, Input Correction will write the field breaker (comma or pound sign) after the alpha field designator and corrected characters. In this case, transcribe the field breaker as entered by Error Resolution.

  3. If no field breaker has been entered on the register by Error Resolution, but the field being corrected contains a computer-printed field breaker ("+" or "-" ), enter a field breaker as follows:

    • comma (,), if the computer-printed breaker is a plus (+).

    • pound sign (#), if the computer-printed breaker is a minus (-).

  4. Street Address-Enter the street address using the standard abbreviations. For BMF addresses, see IRM 3.24.38-4., Street Address. For IMF addresses, see IRM 3.24.37-1, Standard Address Abbreviations and IRM 3.24.37-2, Optional Address Abbreviations.

  5. The following are various examples of fixed and variable fields being corrected on the error register.

    • A 35 character fixed-length field with a 15 position entry.

      Error Register Entry: Enter As:
      GJOHN J GROWL MD
      where GROWL is marked out and APPLE is written above the entry.      		 GJOHN M<APPLE<MD

    • A maximum 35 character variable-length field.

      Error Register Entry: Enter As:
      G1302 ELM ST
      where the address is marked out and the new address is written across above the entry      		 G1202 ELM ST,

    • A fixed-length numeric field. (All fixed-length numeric fields will be unsigned.)

      Error Register Entry: Enter As:
      ©H000009462
      where the number 9462 is marked out and 9562 is written above the entry

      Note:

      © represents editing to the right of the Field Alpha Designator with a number inside representing the number of preceding zeros to be entered before the edited numeric character if the corrected number was not edited with the preceding zeros.

      		 H000009562

    • A variable-length amount field.

      Error Register Entry: Enter As:
      K0000012614–
      where the amount is marked out and the new amount is placed above the entry followed by a number sign      		 K131614#
      (new money amount and field breaker converted)
      K0000012614–
      where the amount is marked out and the new positive amount is placed above followed by a comma      		 K131614,
      (money amount in error, negative field changed to a positive field, and field breaker converted)
      K0000012614+
      where the amount is marked out and the new amount is placed above the entry this entry      		 K13614,
      (money amount in error and field breaker converted)
      K0000012614+
      where the amount is marked out and the new negative amount is placed above followed by a number sign      		 K13614#
      (money amount in error, positive field changed to a negative field, and field breaker converted)

3.24.29.2.8 (01-01-2015)

Service Center (SC) Block Control

  1. Service Center (SC) Block Control is a three-character field which uniquely identifies a block for transcription.

  2. The SC Block Control may appear:

    1. On a sticker, to the left of the first record of the register block or

    2. As the left most field in the Error Document ID Line of each record of the register block. This field is computer-generated and may or may not be present. If it is present, it will appear under the literal "P/R/F" of the Error Register Title Line. If it is to be transcribed, it will be underlined.

  3. The three-digit SC Block Control (ABC) for error registers will be entered from the left of the first record of the error register block, if present. If there is no sticker, enter the 3 character field generated in the first record's Error Document ID Line. (This field may be underlined.)

  4. If the sticker is present, enter the SC Block Control from the sticker.

  5. If the SC Block Control has been computer-generated into the Error Document ID Line and is underlined in the first record of the register block, enter the underlined SC Block Control.

  6. If the sticker is present and the SC Block Control in the Error Document ID Line is underlined, enter the SC Block Control from the sticker.

  7. The three-digit SC Block Control (ABC) for reject registers will be entered from the left of the first record of the reject register block.

3.24.29.3 (01-01-2015)

Integrated Submission and Remittance Processing (ISRP) Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.29-1

Block Header Data Entry - Error Register (Programs 15900, 44900, 45900, 72820 / Format Codes 207, 206, 210, 211) and Reject Register (Programs 15901, 45901, 72822 / Format Codes 203, 204, 205)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC <ENTER> The screen displays the ABC that was entered in the EOP Dialog box. It cannot be changed.
(2) Campus Code FLC/DO <ENTER> Campus code "00" will always be generated. No entry is required.
(3) Format Code FCODE <ENTER> Enter the three-digit format code following the literal "FC" in the Error/Reject Register Title Line.
Error Correction Format Codes:

  • IRP: "206"

  • BMF: "207"

  • IMF: "210"

  • EPMF: "211"

Reject Correction Format Codes:

  • BMF: "203"

  • IMF: "204"

  • EPMF: "205"
(4) Filling Enters   <ENTER> Press <ENTER> 6 times.
Exhibit 3.24.29-2

Section 01 ERROR REGISTER (Programs 15900, 44900, 45900, 72820 / Format Codes 207, 206, 210, 211)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if already present on the screen; otherwise, enter the two-digit number stamped or written above and to the right of the "@@" in the Error Document ID Line.

Note:

If the stamped or written serial number is not present, enter the two-digit computer generated field to the immediate right of the computer-generated SC Block Control in the Error Document ID Line.
(3) Error Sequence (Date) Number DATE <ENTER> On the first document of the block, enter the first four digits of the error sequence number.

Caution:

Do not enter hyphens. The first digit is the year digit and must be current or prior processing year. The last three digits must be in the range of 001-366.


For subsequent documents, this field will be generated.
(4) Error Sequence (Serial) Number SEQ# <ENTER> ★★★★★★ Enter the last six digits of the error sequence number.

Note:

Do not enter leading zeroes.

Example:

"000040" may be entered as "40" .
Exhibit 3.24.29-3

Section 01 REJECT REGISTER (Programs 15901, 45901, 72822 / Format Codes 203, 204, 205)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if already present on the screen; otherwise, enter the two-digit number stamped or written above the reject sequence number.
(3) Reject Sequence Number SEQ# <ENTER> Enter the 10 digits of the reject sequence number.

Note:

Do not enter hyphens.

Reminder:

This element must be entered for all reject documents in the block.
Exhibit 3.24.29-4

Sections 02–39 ERROR/REJECT REGISTER ERROR/REJECT (All Programs/Format Codes)

On-line help is only available on the Section 02 input screen. If you are in a subsequent section and require on-line help, go back to Section 02, position your cursor in the appropriate input field, and press <Shift-H>.

Note:

If a correction has been edited on the Error Register and no Error Action Code is present, ALWAYS enter a "6" .

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Input Section Number SECT: <ENTER> Action Code 2 or 7:
Press <ENTER> if already present on the screen; otherwise, enter "02" .
___________
Action Code 0, 1, 3, 8, or 9:
Press <ENTER> if already present on the screen; otherwise, enter 02. If Input Section 02 has already been entered, enter 03.
___________
Action Code 4, 5, or 6:
Press <ENTER> if already present on the screen; otherwise, enter the appropriate section number (must be between 02 and 39, inclusive).
(2) Error/Reject Section ER SEC <ENTER> ★★★★★★ Action Code 0, 1, 2, 3, 7, 8, or 9:
Enter 01.
___________
Action Code 4, 5, or 6:
Enter the two-digit number written or printed beside the error/reject action code.

Note:

If only one digit is shown, precede it with a zero.
(3) Error/Reject Action Code ACT CD <ENTER> ★★★★★★ Action Code 2 or 7:
Enter the action code written next to error/reject section number 01. If action code is 7, end the document; the next element applies only to action code 2.
___________
Action Code 0, 1, 3, 8, or 9:
Enter the action code written next to error/reject section number 01. If error/reject action code is 0, 3, 8, or 9, end the section; the next element applies only to action code 1.
___________
Action Code 4, 5 or 6:
Enter the error/reject Action Code 4, 5, or 6 as shown. If action code 4 was entered, end the section; the next element applies only to Action Codes 5 and 6.
(4) Error/Reject Disposition Code CHG <ENTER> Action Code 2:
Enter the D, R, or N appearing to the right of Action Code 2.

  1. If the disposition code is "D" or "R" , press <ENTER> and end the document.

  2. If disposition code is "N" , DO NOT PRESS <ENTER>; continue to enter the characters written above the DLN in the Error Document ID Line.

Note:

USE <ENTER> KEY IN PLACE OF THE PLUS (+).


___________
Action Code 1:
Enter the two-digit taxpayer notice code(s) written to the right of Action Code 1.

Exception:

IMF taxpayer notice codes are three digits.


Examples:
Elem 3 and 4Enter as
1–151+15+
1–15–271+1527
1–2201+220+
1–200–5601+220560+

Note:

USE <ENTER> KEY IN PLACE OF THE PLUS (+).


___________
Action Code 5 or 6:
Enter each field of the error/reject section for which corrections are shown:

  1. Enter fields in alphabetical order based on alpha field designator.

  2. For each field added or changed, enter the alpha field designator, the field data, and, when present, the special character ("," or "#" ).

  3. Do not space between fields or between the alpha field designator and the first character of the field. Space only between words and numbers of names and addresses within a field.

  4. An encircled number after field data or after the alpha field designator represents the number of spaces that must be entered. For exceptions see IRM 3.24.29.2.7.1 (7) and (8).

  5. A "Z" and a number, encircled together and appearing before the field data or after an alpha field designator, represent the number of zeroes that must be entered.

  6. Enter the caret (<) for each bracket or caret shown.

  7. When the bracket or caret appears between two words of a name, do not enter any spaces immediately before or immediately after the caret.

  8. Always enter the special character if edited ("," or "#" ).