This is an example of how to establish an account on Master File. The reasons to input TC 000 to establish an account: No record is found on INOLE and a different SSN is not found through research. INOLE defaults to INOLEX with or without a matching name control. INOLE shows another taxpayer in on the valid Master File, but no invalid account is established. The response screen input the new name control, the primary name, address, year from the document, TC 000, filing status and remarks. The box at the bottom displays an ENTITY screen with all of the correct fields completed.