UPC 153 - Valid Name Control Mismatch FlowchartFigure 3.12.179-29 displays a flow chart for the resolution of UPC 153 valid Name Control mismatch. The first box in process is the question: Is the unpostable Name Control in error? Yes response goes to resolution box - Resolve case using URC 6. Input TC 041 if needed and cycle.No response goes to next question.Question two: Is the unpostable a TC 14X? Yes response goes to resolution box - Release using URC 2. Route to the Collection Branch with a print of CC UPRES.No response goes to next question.Question three: Is the unpostable taxpayer the same person as the taxpayer on the VALID segment and is there a different entity on the invalid segment? Yes response goes to resolution box - Find correct SSN, if unable follow local procedures to assign an IRSN to the taxpayer on the invalid segment. Input TC 011 to move the account. Input TC 013 to post unpostable taxpayer on the invalid segment and cycle.No response goes to next question.Question four: Is the unpostable taxpayer the same person as the taxpayer on the INVALID segment, using the correct SSN but the name is different, mismatching DM-1? Yes response goes to resolution box - Resolve the case using URC 5. No response goes to next question.Question five: Was a valid SSN located or are the SSNs reversed? Yes response goes to resolution box - Resolve the case using URC 6. If needed, input TC 041 and cycle as appropriate.No response goes to next question.Question six: Was an invalid name or SSN located for the unpostable taxpayer and exemptions and/or EIC are claimed? Yes response goes to resolution box - Release the case using URC 8. Add remarks Invalid SSN, remove the exemption and/or EIC claimed.No response goes to the final resolution.Final response box- Follow service center procedures to assign an IRSN to the unpostable taxpayer close with URC 6 and cycle, if necessary.