UPC 151- No Account Present - InvalidFigure 3.12.179 -23, shows no account present on an invalid account, if there is no record, establish a Master File entity. The flowchart starts with Decision one: Is the unpostable a TC 14X ? If yes, Research spouse's SSN. Input TC 000 for taxpayer if possible. Close the case using URC 0 and cycle as appropriate. If no information is found, resolve case using URC D. If no, continue to Decision two Decision two: Is the Doc Code 04, 14, 49, 63, 77 (except Form 4868), 78, 79, 80, or 81? If yes, GUF auto-void to originatorIf no, continue to Decision threeDecision three: Was the document processed to the wrong Master File? If yes, Release case using URC 8. Request the document be input to the correct Master File. If no, continue to Decision fourDecision four: Has the taxpayer changed name? yes, continue to Process A If no, continue to Decision fiveDecision five: Was a different SSN and/or name found?If yes, resolve case using URC 6 If no, continue to Decision sixDecision six: Is the unpostable a TC 150 claiming EIC and/or exemptions? If yes, input TC 000 on invalid side, release case using URC 8 and add appropriate remarks.If no, continue to Decision seven Decision seven: Is the unpostable a TC 150, not claiming EIC and/or exemptions?If yes, input TC 000 to the invalid segment for the tax year of the document. Close using URC 0 and cycle delay as needed. Process A: Is the unpostable a prior year payment?If yes, See IRM 3.12.179.47.5If no, continue to Process BProcess B: Is TP on Master File?If yes, input TC 013 on the valid segment. Close case using URC 0, cycle as appropriate. If no, input TC 000 on the invalid segment for the tax year of the document. Close using URC 0 and cycle as appropriate.