Overview of Unpostable Code 176 - No Account Present on Invalid Segment Figure 3.12.179-46 shows a flowchart for resolution of UPC 176, no account present on invalid segment. The process starts with the question - Is there a transcription error? The yes alternative leads to resolution - Resolve case using URC 6. If credits claimed on the return have posted to a different SSN, initiate steps to transfer the credits. Cycle delay to allow credits to post before the TC 150.The No alternative leads to question two.Question two: Does research indicate a different SSN and/or Name Control (but no name change)? The yes alternative lead to resolution - Resolve case using URC 6. Correct spouse's SSN if necessary. If credits claimed on the return have posted to a different SSN, transfer the credits. Cycle delay to allow the credits to post before the TC 150.The no alternative leads to question three.Question three: Does research indicate the taxpayer has changed name? The yes alternative leads to resolution - Input TC 013. Close case using URC 0. Cycle delay as needed.The no alternative leads to question four.Question four: Has all research failed to provide a valid SSN or name? The yes alternative leads to a decision diamond. Did the taxpayer claim EIC and/or Personal Exemptions?The no alternative resolution - Close case using URC 0. If credits on the return have posted to a different SSN, transfer the credits (If TC 000 is necessary, suspend the case until the entity has posted). Transfer the credits and close the case. Cycle delay to allow the credits to post before the TC 150. The yes alternative resolution - Input TC 000 on the invalid side. Close using URC 8 to Rejects with appropriate remarks. If credits on the return have posted to a different SSN, transfer the credits.