IRC Sec 6213(b) provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns.

Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

The SP Director is responsible for monitoring operational performances for the Submission Processing campuses.

The Operational manager is responsible for monitoring operational performance for their operation.

The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The team employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Goals: Correct all errors that are identified by the Error Resolutions System.

Program Reports: The Monitoring Section under Submission Processing Program Management /Process Assurance monitors the ERS Reports.

Program Effectiveness: The program goals are measured by the following reviews:

Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Review and concurrence is performed by affected offices according to the clearance process established in IRM 1.11.9 Internal Management Documents System-Clearing and Approving Internal Management Documents (IMD) prior to publishing.

The Code & Edit/ERS Section of the Paper Processing Branch of Submission Processing is the program owner of this IRM.

Submission Processing (SP) and Modernized E-file.

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working correctly.

TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7.3, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the Office of the Taxpayer Advocate and its functions within the IRS to assist these taxpayers, TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

Refer taxpayers to TAS when the contact meets TAS criteria, and you can’t resolve the taxpayer’s issue the same day. The definition of same day is within 24 hours. Same day cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issue.

Do not refer same day cases to TAS unless they meet TAS criteria and the taxpayer asks to be referred to TAS. Refer to IRM 13.1.7.3 ; Taxpayer Advocate Service (TAS) Case Criteria when referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

An IRS employee will make a referral to a TAS office if the employee receives a taxpayer contact and cannot initiate action to resolve the inquiry or provide the relief referred to TAS. IRS employees will advise taxpayers of the option to seek TAS needed to support the requested relief or required by the IRM.

The following types of cases will NOT be referred to TAS:

Any taxpayer contact that meets any of the criteria listed below will be forwarded to the local Taxpayer Advocate for special handling using Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:

A delay is defined as a lapse of more than 30 days from the date of the taxpayer's initial inquiry, or from the end of the prescribed/normal processing period, whichever is later (e.g., a tax question, request for installment agreement/adjustment of tax, a refund not received six weeks after the return posts to Master File). "More than 30 days" begins on the 31st day following the initial inquiry, or on the 31st day beyond normal processing of the return or issue in question. See IRM 13.1.7-1, General Response Time Guidelines, for more information. Remember that normal processing time, in some instances, may be as long as 45 to 90 days or longer, e.g., innocent spouse claims.

Case criteria are not meant to be all inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

Ensure each person working TAS cases are experienced in all aspects of ERS/Rejects work.

Review the case to ensure the case is being worked by the correct service center and SP is the correct area. If the case is not your area or the correct service center, contact the TAS employee in Section II part 1, Section IV, and your lead.

Check to see if the document is in ERS. If in ERS, follow IRM 3.12.2 IRM 3.12.3 and IRM 3.12.37. If not in ERS, ACTVT the return and work the following day. If the document is not in ERS, fill in all appropriate response from Section VI – RESPONSES

When correspondence is needed from the taxpayer to close the return, and the return is in workable suspense and not included in the e-mail or the OAR PDF, GTREC the document (do NOT clear it). GTSEC 01 and input OARXXXXXXX (the OAR number from Section I, Part 3) in the 01CCC field and LEADXXX (your team number, Ex: LEAD101) in the 94EXV field. Request the information from the TAS Case Advocate (CA) in PDF format following TAS CASE ADVOCATE EMAIL CORRESPONDENCE procedures below.

After processing a TAS case in which TAS is asking the tax examiner to remove the IRC 1341 credit due to taxpayer error, tax examiners will notify their local P&A analyst by sending an email which includes the DLNs they have closed.

If the document is NOT in workable suspense, ERINV the DLN to see if it can be activated. If the DLN can be activated, ACTVT the document and work the next day GTSEC 01 and input OARXXXXXXX (the OAR number from Section I, Part 3) in the 01CCC field and LEADXXX (your team number, Ex: LEAD101) in the 94EXV field. Request the information from the TAS Case Advocate (CA) in PDF format.

If correspondence was requested and it is the completion date of the OAR or the OAR has expired and no correspondence has been received from the CA, e-mail the CA with the following literal: The OAR is set to expire or has already expired. Provide the requested information by close of business tomorrow or OAR will be processed as a no-reply.

Follow all local procedures for processing TAS cases.

The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS uses Form 12412, Operation Assistance Request to initiate the OAR process.

In cases requiring an OAR, TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion.

When TAS requests expedite processing, Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within one workday of receipt of the OAR.

For OARS not requiring expedite processing, the Operation Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within three workdays of receipt or the OAR.

Make every effort to expedite completion of OAR cases. Form 12412 indicates time frames for OAR Case completion. Employees:

For more detailed information, refer to IRM 13.1.19, Advocating with Operations Assistance Requests (OARS).

This manual contains instructions that apply to several different functions within the Input Correction and Document Correction Operation.

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.

Subsections in this manual contain procedures applicable to several different functions. However, tax examiners and clerks are not expected to be knowledgeable regarding portions of this manual that clearly do not relate to their work functions.

This subsection references Internal Revenue Manuals (IRM) and job aids used in processing tax returns.

The resources below provide the IRM references and titles.

The following are additional related resources:

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

This subsection of the manual contains a listing of the miscellaneous forms used in error resolution procedures. The forms below can be found on the Forms/Pubs/Products Repository and/or the Rejects Job Aid 2532-701.

Refer below for a listing of forms and their uses.

The IMF Forms chart below contains a listing of the forms corrected on the terminal via Error Resolution System (ERS).

Forms 1040A and 1040EZ are historical beginning in tax year 2018. Form 1040-NR-EZ are historical beginning in tax year 2020.

Below are the forms used and the description of each form:

The table below provides a list of related Control D reports. This is not an all-inclusive list. It is intended to provide a basic point of reference. Go to Job Aid 2515–019 for more information.

The Error Resolution System (ERS) uses the same terminals as the Integrated Data Retrieval System (IDRS). This allows each user to switch easily from ERS to IDRS Command Codes.

Each user will be encouraged to learn and use the IDRS Command Codes that are provided in their operator profile.

The ERS computer system and IDRS computer systems are separate and will not necessarily be operating during the same hours. If research is required and an IDRS system is down, suspend the record so that research can be completed when IDRS is available.

Computer Assisted Review of Error Resolution System (CARE) is the online quality review of Taxpayer Notice Codes (TPNC) initiated by the Error Resolution System (ERS).

CARE requires no manual record keeping and is truly a computer assisted review. All statistical data regarding notice and examiner accuracy is gathered by computer programs and then downloaded to a database for analysis.

Command Code QRSEL is used to select documents to stay on the ERS Data Base one additional day to allow for TPNC review and correction. The selection is made using the following criteria:

Documents are reviewed and reworked using instructions for specific error codes found in the following ERS IRMs:

Corrected work is then released as usual to subsequent functions. With the CARE process, TPNCs posted to the Master File match the notice received by the taxpayer.

The control clerk is responsible for controlling error documents including:

This subsection of the manual lists the procedures to be followed for pulling ERS suspense documents.

This subsection of the manual provides information about the ERS reports.

Information in this subsection includes the following:

This subsection of the manual lists the Batching procedures for the suspended and Non-Pending Correspondence to be entered by Letter Input Clerical Teams.

Batch documents by Paper, area of suspense (Code & Edit or ERS), 2nd Correspondence/Non-Pending, and special suspense codes.

Limit batches to 25 documents each. Assign each batch numerically in range or per local procedure based on type of correspondence. Notate batch number on each bundle and the log in order to ensure numbers are not reissued.

Bundle work by type and place on batch carts for letter processing by processing day.

This subsection lists procedures performed to set-up the Letter tool prior to entering ICO Correspondence:

Correspondence is input by tax examiners or clerical clerks following local procedures.

Input the letter using the IAT CAS Letter Tool. Refer to the Letter Job Aid at IAT Job Aid.

Input other Non-Pending C Letters using IAT as appropriate.

Correspondence must be issued as soon as possible, but no later than 10 business days from the ERS Suspense date. If correspondence has not been issued within 10 business days, ACTVT and resuspend return immediately and issue correspondence.

The ICO Letter Inventory Tracking System (ILITS) is an IAT tool used by the correspondence function to maintain and control the letter inventory. The tool performs three primary actions:

The CRX0316 Report is a daily report on Control-D, which contains the previous day’s letter input data. Use theAdd Case Control feature daily to run the CRX0316 file through the ILITS tool. Case controls are added to display the Batch Number on CC ENMOD, which identifies where the document is located in the suspense file. This control will also show on the CCA4243 Overage Report with a list of the controls assigned to the employee who ran the tool.

Use the Generate Batch Sheets feature to print all the batch sheets for that letter file. Associate each batch sheet with its related bundle and place the bundle in the suspense file in batch number order.

As correspondence replies are received, associate the reply with the return. Use the Close Single Case Control feature and the SSN on the reply/return to close the case control on CC ENMOD and activate the return to Workable Suspense Inventory.

Use the Purge Expired Case Controls feature to run the weekly Overage Report through the tool to close the case controls on the No Reply documents. Do NOT activate No Reply documents. When the suspense period has expired, IDRS will automatically place the documents in the Workable Suspense Inventory.

Batch Sheet and Case Control Instructions to be run daily:

As new data enters the Submission Processing Campus (SPC) computer, the computer performs validity and consistency checks, mathematically verifies taxpayer computations, and codes the data to assure taxpayer notification of errors.

The error sequence numbers have gaps because the same series of numbers is used for BOB registers. The last number on the right side of the Document ID line is a register counter used to count the number of errors within a batch of work.

The Error Display Run Control Report, GMF–10–40, is generated daily as a computer summary of the error processing for the day.

The Daily Error Volume Report is a listing of volumes of error records in each program on the error tape. The information is provided by Master File and Error Sequence Number Julian date. This report is used to schedule the workload for Error Resolution and to prepare Error Display Requests.

The last line of the report contains the total volume for all programs within the Master File and Julian date specified.

There is a summary page for each Master File system. The summary page is in the same format as the detail page except that the word SUMMARY replaces the Julian date on the second print line.

Review the Daily Error Volume Report when preparing the daily Error Display Card to be sure the correct error Julian dates are being requested.

If any items are shown with a Program Number of 00000 determine which programs are not recognized by number and follow the procedures in IRM 3.30.126, Control Data Analysis, for updating the Program Number Master List.

The Error Register Summary (GMF–10–42) is produced when the error register is printed.

This summary contains totals for each type of error document by Program Number and error status (i.e., Raw, 1st Loop, and Advanced Loops). The listing also provides the total error documents in error status for all program numbers within a Master File.

The count by loops is based strictly on the Julian dates designated by the Error Display Card. The computer does not independently determine how many times a record has appeared on an error register.

Any program shown as Program Number 00000 with no title has not been recognized by the Program Number Master List. See IRM 3.30.126 , Control Data Analysis, if any programs have not been identified or if changes are needed to identify campus subprograms.

The Error Correction Control function receives the error register from the Computer Operation normally within half a day after receiving the carts of newly transcribed documents.

After verifying with the Error Register Summary, the correct registers have been received, the registers are sorted by batch number for association with the documents.

The control clerk assigns portions of the error register with the related document cart to the various units. Follow local procedures for controlling, routing, and/or sign-out forms prepared by the Error Correction Control function.

Each error register is corrected, transcribed, and re-validated. If the record is still unresolved, a loop error register is printed and worked in the same manner as the original register.

In most campuses, first loop registers are worked directly from the document carts in the same manner as raw.

For second loop, all documents must be pulled from the blocks and associated directly with the individual error registers.

Be sure to indicate on the Block Header, Form 1332 or Form 813, that the document is being pulled for error loop.

Be sure that old error records do not remain in the inventory for an extended period. Except for Information Returns Processing (IRP), all errors will be corrected or rejected within three weeks of the Error Sequence Julian date. Carefully monitor the Daily Error Volume Reports (GMF–10–43) to ensure that this procedure is being followed.

The Error Pull List (GMF–10–42) may be requested as an aid to locating source documents for error register items:

The Error Pull List Summary may be used to assist in scheduling the resources needed to pull documents.

Corrected error registers are released to the control function as the pages are completed by tax examiners and/or quality review.

The registers are batched and routed to ISRP throughout the workday until the daily cut-off. The last transmittal for the day's registers will be marked final.

Each block of registers must have a correction Alpha Block Control (ABC) and each corrected register requires a serial number.

The error registers are returned to Error Correction after transcription. Verify that no unusual problems have occurred on the next loop; once all issues are resolved, destroy the error register.

Associate each reject register with the source document, per local procedures.

The Reject Sequence Number (RSN) is used to access each record on the file.

The RSN is 10 digits displayed in the format of X–XXX–XXXXXX. The RSN format is described in the following table:

The Reject Inventory List (GMF–11–43) is a listing of all items in the reject inventory as of the date of the listing.

The listing may be produced in any of the following sequences:

Produce the inventory list at least once a week as a research tool for items in Rejects. Retain this list for at least one year as outlined in the National Archives and Records Administration (NARA)-approved guidance located in Document 12990, Records and Information Management, Records Control Schedules (RCS) 29, Item 198.

The Reject Display Card is used to request the inventory list and select the sequence(s) for the printed list.

Upon receipt of the documents and registers, the Reject Control Clerk will compare document and register for correct association.

Route the work to the applicable functions within the unit.

Some Reject Registers will be received without documents.

If the document is not on the reject inventory listing, route to a Lead ERS Tax Examiner for research to determine if the transaction has posted to the Master File.

Each corrected reject record is resubmitted to the normal validity checks just as any error record is.

Reject loop records are considered part of the reject inventory and will print on the Reject Inventory List, Reject Aged List, and Reject Disposition List. Corrected loop records do not print on the Correction Verification List.

Any action that is valid on a reject register is also valid on a reject loop register. It is not necessary to re-reject the record before deleting it with Action Code 2.

Reject loop registers must be associated with the documents in much the same way as raw rejects.

Print reject loop registers at least once a week, but may be printed as often as daily.

Use the Reject Display Card to request printing of the loop. Use the Reject Sort Card to determine the print sequence and to request the pull list.

The Reject Register Summary (GMF–11–45) lists all programs and categories of reject registers for the day.

Use this summary to ensure all registers are received. It may also assist in work assignment or resource allocation.

Batch the completed reject registers for data transcription as follows:

Assign a sequential Serial Number to each register.

Enter an alpha sticker on the top-left corner of the first document in each block.

Prepare a transmittal to ISRP according to local procedures.

The registers are returned after transcription and matched against the Reject Correction Verification List. Retain this list as outlined in the National Archives and Records Administration (NARA)-approved guidance located in Document 12990, Records and Information Management, Records Control Schedules (RCS) 29, Item 197.

The Reject Correction Verification List (GMF–11–48) is printed in correction block and Serial Number sequence for easy association with the reject registers returned from transcription.

Put the following from the block for re-transcription or, if necessary, to be reworked:

Check the Summary and reconcile the total count with the number of registers processed.

Retain the Correction Verification List as an index to the corrected registers for at least one year.

Items identified as Invalid will always loop. Some of the reasons for Invalid corrections are as follows:

The Reject Disposition List (GMF–11–47) is used to research rejects that have already matched corrections input.

This listing is printed in RSN sequence and includes all corrected rejects for that date, both raw and loop.

Each entry includes a literal indicating the disposition of the document, or in the case of renumbered documents, includes the new DLN.

The error and reject register correction systems provide a great deal of flexibility in deciding what registers and inventory listings will be printed each day, and in what sequence.

Sections I, II, and IV of Form 6826 are used for error registers.

Sections III and V are for rejects.

Complete Form 6826 electronically and follow the steps below to input the IRS Service Central (formerly OS GetServices) RF Ticket request.

Section 1 will be prepared whenever the Correction ABC and SN are preprinted on the error registers.

Examine the Informational Run Control Data for the Beginning ABC on the Error Display Run Control Report (GMF–10–40) of the previous day.

Enter the Beginning ABC to be Input Next Day in Section I of Form 6826.

Section II, Error Display Card, is used to request the printing of raw and loop error records from the error tape and must be input daily.

Use the following chart to determine when the documents will appear on the register:

Each horizontal line on the Error Display Card represents a computer line. A separate line must be completed for each Master File. A separate line must also be completed if only certain programs within a Master File are being requested.

Circle the appropriate Master File Identification Code number on the Error Display Card as follows:

Use the Program Number field to select specific programs within a Master File to be printed on the error register. Enter the complete Program Number or enter any lead numerics followed by Xs. The program numbers may be entered as follows:

Use the Raw field to select the raw error records to be printed on the error register. This field contains four positions as year digit and Julian date (YDDD).

Loops, First through Fifth—The same criteria for raw errors applies to loop errors.

Subsequent Loop (YDDD Only)—All error records that have Error Sequence Number Julian dates less than or equal to the YDDD entered will print as sixth loop or over errors.

Be sure that all records with old Julian dates are printed on the error register.

Valid Error Display Cards will appear on the listing with nothing printed in the last column of the report. The last column of the report does not have a printed title.

Invalid Error Display Cards will appear on the listing with INVALID printed in the last column. The Error Display Cards are invalid if any of the following conditions are present:

Input Section III, Reject Display Card, whenever a Reject Inventory or Age List is required or whenever reject loop registers will be printed.

Prepare the Reject Display Card as follows:

Use Section IV, Error Sort Card to request changes to the following conditions:

Generally, the sort requests will not change from day to day. If a request is not input, the computer will default to the last request made.

Each horizontal line on the Error Sort Card represents a computer line. A separate line must be prepared for each Master File. Circle the appropriate Master File Code as follows:

The Print Sequence field determines whether the error records are printed in transcribed batch sequence or in DLN sequence. Circle the appropriate number on the card for Raw, First, Second and Subsequent Loops. A code must be circled for all four items.

Circle 1 for each register to print an Error Pull List.

Correction ABC/SN—This field determines whether the computer will generate correction record alpha block control numbers and correction record serial numbers for raw and first loop records. Circle the appropriate number. Leave blank if the numbering is not to be computer generated.

If the Correction ABC/SN has been computer generated, a computer card must be prepared daily to assign the beginning ABC.

Section V, Reject Sort Card, is prepared only if the Rejects Unit wishes to change the way that registers are sorted or the way the Current Reject Listing or Pull List is printed.

Prepare Section V, Form 6826, to establish a standard print format for the reject register, Current Reject Listing, and Pull List. Once the desired sort is determined, the same card will be used each day by the Computer Operation. No new card is needed unless the Rejects function changes procedures.

The Error Registers are listings of document records that failed the validity, consistency, or math verification tests of the service center (SC) computer.

The Error Register is printed in the order requested by each campus on the Error Sort Card from Form 6826. The registers may be sorted in any of five sequences. (See IRM 3.12.37.10.5 for additional information)

Each processing campus will select the sequence best suited for its operations. The sort sequence is not required to be the same for every Master File.

The Error Register Title Line identifies the Run Number and Master File, type of record, type of register, and source of the error register, program, form number, Format Code, date, and page number. It will appear as the first printed line at the top of each page.

The Generalized Mainline Framework (GMF) processes all Master Files on one file but the error registers will be printed separately for each Master File (see the list as follows).

The title line designates that the register is raw or loop.

For loop registers, the correction loop counter specifies which loop may be contained on the page. If loop errors have been sorted separately, this field will be a one-digit number (e.g., 1, 2, etc.). This field will be the range of loop registers printed (e.g., 1–6, 2–6, or 3–6) if some or all loop errors have been sorted separately.

The Error Register ID Line will identify each document on the error register and, sometimes, why the document is on the error register.

The Error Register ID Line is always the first printed line for each document on the error register. If an error document is too long to fit on one page, the ID line for this split record is repeated on the next register page.

The Correction ABC and SN are present when requested on the Error Sort Card.

The Error Sequence Number (ESN) is assigned to each raw input document that is determined to be in error.

The Service Center Block Control Number is a three-digit alpha-numeric assigned to a block of documents and input by ISRP for control purposes. It is used to associate error registers with blocks or documents.

The Batch Number is a four-digit number assigned to a group of blocks which have been associated for document control purposes and which have identical program code, tax class, document code, and other specific record criteria.

The Document Locator Number (DLN) is a unique 14-digit number assigned to each document within a block.

The Block Header MFT is a code which is used to further identify the types of documents in a block. The MFT is a two-position numeric code.

The Invalid Correction Error Reason Code is a code indicating that the last error register correction attempt was invalid. This invalid correction attempt will be identified by Error Reason Code AA for all Master Files. See IRM 3.12.37.12.8 for a list of the various invalid correction attempt conditions. This field will be blank if an invalid condition is not identified.

The Correction Loop Counter is a two-digit numeric field that provides the number of times a particular record has appeared on a Loop register.

The Correction Match Counter is a two-digit numeric field that provides the number of times that a document on the error register has had a correction matched to it. This number reflects the number of correction attempts.

The Last Action Code Used is a code identifying the correction action code applied to an error document to resolve an error condition. When more than one action code is present in the matching correction record, the first action code in the correction record is considered to be the last action code used.

The Error Register Consecutive Counter is an ascending and consecutive count of error records as they appear on the error register. The counter is reset to 00001 with each change of Master File and each change of raw to loop register. This counter will be used to determine the number of registers in a block of work.

Each error register document record contains one or more sections of data.

The fields of each section begin on the same line as the Section Number. Each field is identified on the Error Register by an Alpha Field Designation printed before the field. The sign of the field is also printed on the Error Register for variable length input fields. When required, the sign of a field is printed after the field.

Every record that appears on an Error Register has failed a specific validity, consistency, or math error check. When processing GMF Error Registers or Reject Registers refer to IRM 3.12.21.

Every error must be corrected with an Action Code.

An unpostable will create a U and the Unpostable Code (e.g., U168) and is printed in the top middle of the register.

Action Code 2 is used to delete or re-enter records on Service Center Control File (SCCF).

Action Code 2 is entered to the left of Section 01 and must be accompanied by a Reject Disposition Code. The valid Reject Disposition Codes are as follows:

Be sure to maintain an audit trail of deleted documents. Notate on the register the reason for Action Code 2.

Action Code 2 is valid for IRP and Reject Register only.

When Action Code 2 is used, no other Action Code is valid.

Enter Action Code 3 to the left of Section 01 for any record that is unprocessable.

Some of the reasons for using Action Code 3 are:

Action Code 3 is valid for Error Registers only.

When Action Code 3 is used, no other Action Code is valid.

Action Code 4 is used to delete a section from a register.

This code is valid for any section that is considered optional by the return program. Section 01 can never be deleted.

This code will not be used to delete a section identified as missing (a single asterisk in front of the section number). A missing section will be dropped automatically if no data is entered in it.

Action Code 5 is used to add a section to a record on the register.

Action Code 5 is followed by the number of the section being added, the alpha field designator(s), and the data for the section being added.

This code is invalid for a section already on the register or a section that is not valid for the type of document being processed.

When adding sections, be sure that all corrections are entered in the proper sequence.

Action Code 6 is used to change a field or fields of a section within the Error Record.

Action Code 7 is used to indicate that the data on the error register is correct and that no action is necessary.

Use Action Code 7 to clear an error record that is on the register for a one time only validity condition.

Action Code 7 will not clear a math error condition.

When Action Code 7 is used, no other Action Code is valid.

Use Action Code 9 to re-reject a loop register for correspondence or other suspense action.

This code is used to prevent a reject loop record from reprinting each time the loop is run, if the record is not ready for correction.

Action Code 9 is to be used for reject loop only. Do not use for raw rejects or error registers.

When Action Code 9 is used, no other Action Code is valid.

Each correction attempt is subject to tests which ensure proper correction.

For a given record, any correction that precedes the invalid correction attempt will print out as a corrected field.

ERS is a real-time computer system used to correct errors detected during Generalized Mainline Framework (GMF) processing.

All errors for the 1040 series returns are corrected on the terminal using ERS.

All Form 3552 quick and prompt assessments and Form 3413 transfer in accounts are processed through mainline Submission Processing Campus programs. They are corrected according to Service Center Replacement System (SCRS) error and reject register procedures.

All ERS records are controlled by DLN.

ERS records are divided into three inventories:

ERS Tax Examiners (TE) access error blocks using CC GTREC with the block DLN.

Suspend any document that cannot be corrected with a three-digit action code, identifying the reason the return was unprocessable. The record is then controlled on either the Workable or Unworkable Suspense Inventory, depending on the action code used.

If a record needs to be reworked, it can be retrieved at any time on the same day using CC GTRECW. See Current Year Job Aid 2515–015 for details.

All corrected records are transmitted to the Enterprise Computing Center at Martinsburg (ECC-MTB), also known as good tape.

ERS listings and charge-outs will be received and associated timely. This process will be well underway each morning before the real-time ERS system is available.

All ERS functions :

In order to prevent workable inventory being sent to Files in error, all DLNs must be checked for Error Block Completed prior to releasing block of work to Files.

ERS uses the same terminals as IDRS so each tax examiner can easily switch from ERS to IDRS Command Codes.

Each TE will learn and use the IDRS Command Codes that are provided in their operator profile. See IRM 2.3 (IDRS TERMINAL RESPONSES) and IRM 2.4 (IDRS TERMINAL INPUT) for further instructions.

The ERS and IDRS computer systems are separate and will not necessarily be operating during the same hours. If a TE needs to research IDRS while the IDRS system is down, suspend the record so the research can be completed at a later time.

The real-time portion of the Error Resolution System has a capacity of approximately 1 million Form 1040 records per campus. The capacity may be set higher as individual campuses deem necessary.

An ERS inventory threshold has been established where up to 50,000 records are automatically added to the error file. This would happen only if the entire workable suspense file had been worked.

The Input Correction Operation has the ability to select any or all of the unselected records that are available. However, if the total workable inventory (error, suspense, and quality review) is permitted to exceed capacity, the excess will be placed in overflow status.

Although unselected records will be automatically added to the ERS error file, Input Correction Operation managers will monitor the inventory levels to ensure that adequate work will be available for the next day.

Mixed data occurs when information from one document is input under the wrong DLN.

Take mixed data documents to your work lead and/or manager to contact Accounting before processing the documents.

An unrecognizable field error displays when a field error cannot be displayed and/or contains invalid data.

To resolve this condition enter CC GTSEC 01, go to the bottom of the screen, and transmit. If this does not resolve the Unrecognizable field error RJECT 630 the document and re-input the document to resolve the error.

All MeF unrecognizable field errors must be renumbered to a paper DLN using CC NWDLN 610.

Action Code 430 is edited by C&E when a return is received with a statement or Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States and when an amount is present on or near line 26, Form 1040 indicating the taxpayer wants the credit applied to the spouse's account.

Follow IRM 3.12.3 Error Code 260 for correction procedures for community property returns.

If the return is FSC 3 or FSC 6 and there is a statement or schedule present showing how estimated payments are to be allocated, use the following instructions:

Corrective action for items in the workable inventory will be completed within 10 business days. Correspondence (Letter Input) will be completed within 10 business days for items requiring taxpayer contact.

The above time frames do not apply while processing is unworkable due to:

Aged Reject cases (over 60 days) will be worked as quickly as possible and will not exceed twenty percent of the inventory. All cases will be completed within 120 days.

Beginning with the sixth week of receipts (January through February 15), combined Rejects will not exceed the previous four weeks receipts (excluding current cycle's receipt).

In order to prevent returns from being sent to Files in error, all completed Rejects worked must be checked using CC ERINV for a status prior to releasing the returns to Files. Only release returns to Files that are no longer in an ERS suspense status. Any returns reflecting an ERS status will be returned to the Rejects function for resolution.

Records are identified and coded for Rejects or ERS suspense from several different sources. These sources are:

Records are automatically sent to ERS suspense because of a duplicate block DLN.

Unpostable records are received directly from the Generalized Unpostable Framework (GUF).

Each reject unpostable (or batch of rejected unpostables) will include an explanation of the unpostable condition, the suggested action, and the document or return. Normally this information is shown in an Unpostable Routing Slip (Form 8749) or an attached CC UPRES print. Ensure Form 8749 is stapled and maintained with the document/return. Any document or return received without a satisfactory or with a conflicting explanation will be referred to unpostable for clarification.

All nullified records are listed on the Nullified Distribution Listing (GUF–55–47) by the area that is to receive the documents. The Nullified Distribution Listing provides an audit trail for all nullified closures (URC 1, 2 or 8 ).

Items nullified with URC 8 will appear on a listing titled Nullified Distribution Listing—Rejects . When receiving 8 coded returns use the GUF-55-47 to verify.

The Reject function will receive a copy of the listing for all URC 8 closures. Cases may also be referred back to the Unpostable Function for clarification.

Rejected Unpostables are divided into four categories:

Sources of information on unpostables activated and case status, in addition to IDRS Command Codes are:

GUF–11–40, New Unpostable Report is generated each week for all unpostables printed in order by Master File, Category Code and DLN and contains the following information:

The Cumulative Closed Unpostable Register lists all unpostables which have been closed during the current processing year.

Rejects will be receiving certain unpostable returns directly from the GUF system.

Unpostable returns routed to Rejects for correction by the Unpostable unit or through Auto Void from GUF will need to be worked using the Error Resolution System by accessing the DLN document via CC GTREC on IDRS. Rejects tax examiners will follow the procedures in IRM 3.12.3 Individual Income Tax Returns when resolving the unpostable returns.

The ERS Priority I screen has been changed to display the Master File unpostable and reason code on all transactions with Action Code 900.

For more detailed information on category codes see IRM 3.12.32Generalized Unpostable Framework (GUF).

For more detailed information on Autovoid Unpostables see IRM 3.12.179 (IMF) Individual Master File Unpostable Resolution.

This condition has been expanded to include TC 971 AC 124. Also, unposts if TC 971 AC 121 or AC 124 with a DLN in the MISC Field equal to the return DLN is input in the same cycle as the TC 150.

Bypass the UPC 126 0 if the IP-PIN on the input return is equal to the IP-PIN posted on CC ENMOD.

UPC 126 RC 0 GUF is worked by the Return Integrity Verification Operations (RIVO) Taxpayer Protection Program (TPP)

Unpostable Code 127 is for invalid Area Office Code or

Occurs when TC 150/430, Entity Code is 1 (Long Entity) or 3 (Intermediate Entity) and the Area Office (AO) is invalid.

Occurs when TC 150 attempts to post with a Primary SSN that starts with a 9 containing a claim for the EIC Computer and/or a personal exemption attempts to post.

UPC 138 RC 0 occurs when any of the following unpost:

UPC 138 RC 4 occurs when:

This condition occurs when a TC 150 contains a transaction date prior to the transaction date of an unreversed TC 610 or unreversed TC 610 with Doc Code 19, 70, or 76 which is dated ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

TC 150 does not contain RPC F and is input to a module containing an unreversed TC 971 AC 114.

TC 150 contains RPC F, after resequencing two cycles, the input module does not contain a posted unreversed TC 971 AC 114.

TC 150 contains RPC F and the Other payment CR amount is greater than the TC 971 AC 114 MISC field Total 965 amount.

TC 150 is input to module containing a posted TC 971 AC 115 and the Other payment CR amount is equal to or less than the TC 971 AC 115 MISC field Deferred amount.

TC 670 DPC 64 input to MFT 29, 35, 65, 55.

Unpost the input return if the Total 965 tax amount is significant and RPC F is not present on the return.

Unpost the input return if the TC 150 contains RPC F and the Total 965 tax is equal to $0 and 965 Installment amount is significant.

Unpost the input return if the deferred 965 amount is greater than the Total 965 amount.

Unpost the Return if the Other Payment Credit Type Code is T and both RPC F and TC 971 AC 114 are not present.

Unpost TC 150 (except Doc Code 26) input into a module containing an unreversed TC 971 AC 150.

Unpostable Code 145 is for Substitute for Returns (SFR).

Occurs when a TC 150 SFR (Doc Code 10, Blocking Series 000–299) attempts to post to a module with a posted TC 150.

Unpostable Code 148 is for a missing spouse's SSN.

Unpostable Code 151 RC 0 occurs when transactions do not create entities and no entity is present on Master File.

Unpostable Code 151 RC 1 occurs if the account is not present and the TC 670 input to MFT 29 or current year RPS TC 610s and TC 610s with Doc Codes 19, 70, or 76 input with MFT 30 to the valid segment.

EFTPS payments post with a TIN which contains 0000000002 or an invalid TIN.

This condition occurs on a name control and TIN mismatch—long entity TC 150, 140, or 430 addressing invalid segment.

This condition occurs when a name control mismatches on the valid segment for TC 150 or 430 (Entity Code 2 or 3) or TC 140. Exceptions occur for TC 150, 140, or 430, Entity Code 1, 4, and 5.

This condition occurs when a TC 150 with FSC 5 attempts to post and the controlling name line for two most current preceding tax periods before the year of the input transaction contains FSC 5.

If CCC Y is edited on the return or by the Unpostable Unit. Delete both Codes.

This condition occurs when there are invalid Installment Agreement (IA) user fees or payments posted to an account or no existing tax account module.

Unpostable Code 162 RC 0 occurs when the displayed taxpayer's Tax Year month is different from the month of the return.

Unpostable Code 164 is for EITC Recertification Indicators, Killed in Terrorist Actions (KITA), Health Coverage Tax Credit (HCTC), First-Time Homebuyer Credit (FTHBC) and Estimated Payment (ES) credits.