Records will be placed in the Error Inventory or the Workable Suspense Inventory for correction. Once the Error Resolution tax examiner accesses the record and it is displayed on the screen, it must either be fully corrected, placed in suspense for additional information, or rejected from pipeline processing. Corrections will include correcting errors in editing or transcription and correction of math errors.

This manual is your main source of information in correcting the record on the screen and the related return. You will also find procedures in the following Internal Revenue Manuals:

Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury Regulations:

The Campus Director monitors operational performance for the Submission Processing campus.

The Operation Manager monitors operational performance for their operation.

The team manager/lead monitors and ensuring employees have the tools to perform their duties.

The team employees follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Goal: Correct any errors that are found using the Error Resolution System (ERS).

Program Reports: The Batch Block Tracking System (BBTS) captures and stores a vast amount of inventory used for processing. System control reports are available on Control-D.

Program Effectiveness:

Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

The table lists commonly used acronyms and abbreviations and their definitions.

The table lists Interpretation Words and their definitions.

The following resources may assist in performing the work as outlined in this IRM.

The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs.

Ogden, Kansas City, and Paper Processing Branch, BMF Code and Edit and Error Resolution System (ERS) identified and developed topics for BMF Consistency.

A ♦ (diamond) before and after the subsection title shows BMF Consistency subsections.

Text in normal print is the common processes for BMF returns. The text in BOLD print is form-specific and applies to this IRM only.

Submit IRM deviations in writing following instructions from IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Advocating With Operations Assistance Requests (OARs).

Refer taxpayers to TAS when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria), or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day.

The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution" :

When making a TAS referral, use Form 911, and forward to TAS following your local procedures.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

BMF (ID) Theft is increasing. If a case is found with attachments or correspondence showing the taxpayer is a victim of "ID Theft" :

The manager/lead will expedite the case to the P&A staff for referral to one of the Submission Processing (SP) BMF ID Theft liaisons. The taxpayer must show that they are a victim of "ID Theft" ; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam), or Fraud review.

Some Submission Processing Campuses have developed local Desk Procedures. Such procedures are only to be used:

Unit managers must have a signed approval on file from the responsible Operation Manager on all Submission Processing Campus Desk Procedures.

All existing local information and procedural issuances must be reviewed periodically by the Operation Manager level (at least 2 times a year or with each IRM revision) to ensure conformance with Headquarters procedures (make necessary changes, secure necessary approvals, etc.).

Immediately notify the Headquarter tax analyst of any processing problems that cause a work stoppage.

The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

The Business Master File (BMF) campus cycles are:

BMF transaction posting time frames are outlined as follows:

Transaction posting dates will reflect a format of "YYYYCCDD." "YYYY" will indicate the year and "CC" will indicate the posting cycle. For Individual Master File (IMF) transactions, the following values for DD are defined:

Each day, the Error Inventory Report will be furnished showing the blocks by the block control number and block Document Locator Number (DLN) in DLN order.

Each batch will be on separate pages. Blocks received from Blocks out of Balance (BOB) will also be on separate pages.

A copy of the Error Inventory Report can be placed on the carts of documents and used as a charge-out. This will help to determine when a cart is completed.

The first line of the Error Inventory report will show the number of working days the records on that page have been in the Error Inventory. This will enable work left from a previous day to have priority.

The Error Resolution System (ERS) will identify errors according to type and priority. The record heading will show the type of error.

This IRM will furnish the solution for the displays of the errors. There may be records where the examiner finds that programming has not furnished a section that is needed to solve an error. In this event, the tax examiner can use Command Code (CC) GTSEC. Following are the types of errors that might be displayed in priority rank:

Records for the documents in the Error Resolution System (ERS) are controlled by Status Codes. The status is updated when the record is placed in a specific inventory.

Below is a list of the status codes and a brief explanation:

The final two positions of the Status Code will consist of the first two positions of the Action Code. This will put similar work together on the Workable Suspense Inventory. For example: 321 - Suspense period expired, no response to taxpayer correspondence. If a record has been selected to be held for Quality Review, the positions two and three will be "QA."

Records for which the suspense period has expired before being activated are automatically moved from Status 2XX to Status 3XX.

The IDRS Command Codes (CC) needed for correcting the Error Inventory and the Workable Suspense Inventory are briefly described below. They are also explained in IRM 3.12.38, Error Resolution, General Instructions. Any Command Code permitted by the Employees Security File is available. CCs are used to tell the system which function to perform.

CCs must be entered in a valid format. Otherwise, a field error displays.

Correct the data entered using the applicable CC.

The valid CCs are:

The Error Resolution Action Code indicates that specific information is missing or that the record is to be rejected from processing. The code will have sufficient detail to indicate if correspondence is to be sent to the taxpayer or specific in-house research or action is required.

Document Perfection tax examiners will assign a three-digit code to numbered returns when they determine that the document is unprocessable in its present form either because additional information is needed, or some manual intervention is required. This code will be edited in the lower left margin of page 1. See Exhibit 3.12.213-2, Action Codes.

Form 3696, Correspondence Action Sheet, used for initiating correspondence, will be attached by Document Perfection. For routing within the campus (In-House Research) an explanation concerning the missing information will need to be attached to the return.

The Action Code assigned by Document Perfection will be transcribed into the record of the Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

The presence of a valid Action Code other than 001, will place the record in the Suspense Inventory, either Workable or Unworkable.

If the Action Code assigned by Document Perfection is invalid or incomplete, the record will be assigned to the Error Inventory for correction or deletion of the code.

Only one Action Code may be assigned at one time to a record. The priority of the Action Codes will be:

An Error Resolution tax examiner may enter an Action Code on a record, delete or correct an invalid code or may overlay the present Action Code with another to either re-suspend or reject from Error Resolution. This is done by entering a valid Action Code with a CC SSPND, RJECT or NWDLN. See IRM 3.12.38, BMF General Instructions, for explanations of these codes.

An Error Resolution tax examiner entering a valid Action Code with CC SSPND will clear the record from the screen and placing the record in either Workable Suspense or Unworkable Suspense.

An Error Resolution tax examiner entering a valid Action Code with the Command Code (CC) RJECT will reject the record from Error Resolution. Generally, the Service Center Control File (SCCF) will be automatically updated for the rejected records.

Computer Condition Codes (CCC) are used to identify a special condition or computation for the computer. The valid CCC's are B, D, F, G, L, O, R, W, X, 3, 4 and 7.

The codes are edited to the dotted portion of Section one, Line one.

Below is a chart showing the Condition Codes, their definitions, and the checks.

The letter "C" is used as Clear Code on an Error Code where the error condition is such that the resolution does not require a change or correction to the record as displayed. The display will include a clear field labeled "CL" to indicate the possible need of a Clear Code. Command Code CRECT is used to enter the "C" .

Error Codes showing the possible need of a Clear Code are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

Code "C" is also used for clearing the Action Code from the screen after corrections for the Action Code are completed, or, as with 410, the Action Codes must be cleared initially, so other errors in the record can be resolved. The presence of the "C" with Priority I Error indicates that you have made the corrections to the Action Code and now wish to have any other errors on the record displayed (allowing for suspense correction only).

The "000" is also used as a Clear Code when deleting Action Codes. It will only be used for invalid or erroneous Action Codes after you have determined there is no reason to suspend the record.

Programming erases all "C" Clear Codes for Error Codes when a record is suspended with Command Code SSPND.

Programming erases all "C" Clear Codes for Error Codes and Action Codes for the new day’s Error Inventory and Workable Suspense Inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes that were assigned to a record that was not completely worked.

The following forms are referenced in this section. The chart below shows the form number, form title and use:

Any return that has a processing date equal to or greater than two years and 9 months after the return due date ("G" coded returns) or the later of the return due date or the received date (non "G" coded returns) is a statute control document and will appear on the screen with Error Code 001, unless CCC "W" is present on the record. The "W" indicates the record has been cleared by the Statute Unit.

The due date for the 2016 year and thereafter the due date for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, is the 15th day of the third month after the tax period ending. Additionally, see IRM 21.7.4.4.3.1, Business Tax Returns and Non-Master File Accounts-Income Taxes/Information Returns, for further information regarding Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, due dates, payments, and extensions.

Document Perfection identifies refunds and for initiating requests for manual refunds.

Action Code (AC) "341" should be input by Code & Edit to show that a manual refund is needed.

If these are not found in Code & Edit, Error Resolution examiners need to be aware of the following criteria:

Businesses use frivolous arguments for expressing dissatisfaction with the substance, form or administration of the tax laws by trying to illegally avoid or reduce tax liabilities. See IRM 25.25.10, Frivolous Return Program, and Exhibit 3.12.213-6, Potential Frivolous Arguments for Examination Review, for a list of recognized frivolous arguments made by businesses.

Review the return to decide whether it appears to be a frivolous return.

Do not consider the following returns as frivolous, unless there is other evidence of a frivolous argument:

Criminal Investigation (CI) investigates potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes. Criminal violations of the IRC include willful attempts to evade or defeat the income tax. Criminal tax violations also include the willful failure to collect or pay over tax and false claims for refunds based on bogus return information.

If CI has stamped the return, do not send for further CI action.

For returns with refund claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, do the following:

Because of the repetitive nature of the ERS/Rejects function, ERS/Rejects Tax Examining Technicians often recognize income tax return data which is outside of the norm for data found on similar returns for each income tax return type. If ERS finds return characteristics not meeting Audit Code or Exam referral criteria it deems suspicious, CI is available to review the referral.

If a suspicious return is found, and there is no sign Code and Edit (C&E) made a copy and sent to CI Referral, then do the following:

If the return fits other criteria (e.g., Frivolous Argument), take proper action.

The primary goal in identifying tax returns for examination is to promote the highest degree of voluntary compliance. Examination gives support and helps Submission Processing (SP) with any questionable return found during processing. Exam has a vast multitude of programs and tolerance criteria already found in several IRM sections. SP can refer any questionable return to Exam, unless prohibited by instructions currently found in several IRMs.

The following information pertains to taxpayer correspondence:

The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98) Section 3705(a) provides identification requirements for all IRS employees working tax related matters.

All IRS employees who communicate by telephone, correspondence or face-to-face, with taxpayers or their personal representatives, on tax-related matters are required to provide (at a minimum) the following information:

When a taxpayer requests to speak with a specific employee who previously worked their inquiry or request, or complains about the level of service previously given, make every attempt to resolve the taxpayer's inquiry. If unable to resolve the issue, refer the inquiry using established procedures to the manager.

Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves and should give their badge identification (ID Card) number only if they are answering telephones which are routinely used to give tax or account information.

It is not necessary to repeat the badge identification (ID Card) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer and the employee has given the taxpayer (either telephone or in-person) his or her badge identification (ID Card) number on the first contact.

It is important to leave a legible "Working Trail" (or "Action Trail" ) using blue ink for those who may work with the return later.

Write all Taxpayer Notice Codes (TPNCs) 90 on the front of the return in the upper left corner (or use Form 12648, Error Correction 90 TPNC). See IRM 3.12.213.8.18.1, Taxpayer Notice Codes, for additional information.

If corresponding with a non-suspense letter, "X" and write the corrected money amounts to the left of each original point(s) of error. Write money amounts in dollars only or dollars and cents, as applicable. Arrowing is allowed for money amounts when there are no intervening entries between the arrow and the line to which the money is to be entered.

Leave a working trail on the return when changes are made to the following items:

When working Reject re-inputs, circle out any previous Action Codes shown on the front of the return, if no longer applicable.

When working Rejects, write "Voided" with the date above the DLN in red, when voiding a return.

Correspondence Imaging Inventory (CII)is an inventory system for scanning all Accounts Management (AM) receipts into digital images and working the cases from those images.

"CII" returns are shown with "CII Image - Do not correspond for signature" stamped below the signature line or "CII" annotated on the front of the return.

Follow the correspondence instructions below for processing "CII" returns:

Taxpayers may send tax return information via fax as part of return perfection even when submitting a signature. In circumstances where contact with the taxpayer was made and documented, faxed signatures are acceptable

Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to decide which method of contact to use.

Indicate the fax paragraph on the approved Correspondence Action Sheet to inform the taxpayer of the fax options.

Use the following resources to make sure you are speaking with the taxpayer or authorized representative before disclosing any tax information:

Before leaving any messages on a taxpayer's answering machine, review:

If the tax examiner will not be issuing a letter through IDRS, they must attach a Correspondence Action Sheet (Form 3696, Correspondence Action Sheet) or other acceptable form to issue the correspondence.

Unprocessable conditions can be resolved with correspondence.

Some unprocessable conditions can be corrected without correspondence. Use If/Then chart below.

Error Resolution will automatically control most of the adjustments to Service Center Control File (SCCF). When manual adjustment is required, Form 4028, Service Center Control File Adjustment Record (SCCF Format Code 216), will be used for Error Resolution. Preparation of Form 4028, Service Center Control/File Adjustment Record (SCCF Format Code 216), is explained in IRM 3.12.38, BMF General Instructions.

The name control is found on Page 1, entity area, first name line, or on prior years the preprinted label.

01NC has four positions and the valid characters are alpha, numeric, hyphen (-), ampersand (&), and blank.

The data for this entry is in Box A on the return or on the preprinted label.

The entry must contain nine numeric digits and cannot begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79, 89, or 96.

The tax period is printed in year (YYYY), month (MM) format (e.g., December 31, 2012 will be displayed as 201212). The tax period is found above the first name line, to the right on the return.

The tax period must be present and contain six numeric digits.

The last two-digits must be 12, unless theForm 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, is a final return. Valid entries for tax period month on final returns are 01 through 12.

The year (first four-digits) must not be greater than the current year.

The tax period cannot be earlier than 198712.

The received date appears on return in MMDDYY format but will be displayed in YYYYMMDD format. It must be eight numerics. The fifth and sixth digits (month) must be 01-12, and the seventh and eighth digits (day) must be 01-31.

The received date must be equal to or greater than the tax period ending date and equal to or earlier than the current date.

The valid computer condition codes are B, D, F, G, L, O, R, W, X, 3, 4 and 7.

The date REMIC started appears as YYYYMM format. The first four digits are the year and the last two digits are the month.

Field 01DOB must be all numeric or all blanks.

If other than one through 999,999, then the entry is invalid.

This entry should reflect the Number of Residual Interest Holders shown on Page 3, Question F.

Valid entries are one or blank.

The valid entry for the Missing Schedule Code field is 35 or blank.

This field contains four (4) positions. At this time code 35 is the only valid Missing Schedule Code.

The first position cannot be blank if the second, third or fourth position contains a Missing Schedule Code.

A Correspondence Received Date (CRD) will be determined from the date the reply was received in the submission processing campus.

The valid entries are blank, 1, 2, 3, 4, 5, and 6.

Enter Audit Code "1" if any of the following are attached:

Enter Audit Code "2" if any of the following conditions exist:

Although Audit Codes 3, 4, 5 and 6 are also valid for this field, no uses for these codes have been found in Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, processing.

The valid codes are blank, 1, 2 and 3.

The Installment Sale Indicator is coded from the partnership's response to Form 6252, Installment Sale Income, Question three, as follows:

The Paid Preparer Checkbox is found beside the taxpayer signature area. It indicates whether the taxpayer has elected, or not elected, to allow the paid preparer to represent him/her in order to reach settlement of the return tax period. Code and Edit is instructed not to code amended returns (e.g., returns showing "Amended" , "Superseding" , "Corrected" , etc.) with an indicator.

If the taxpayer checks only the "Yes" box, Code and Edit should indicate a "1" in the right margin beside the Paid Preparer Checkbox.

There are validity checks on the field.

Invalid Condition: If the value is other than "1" or blank.

The Preparer's Tax Identification Number (PTIN) (Preparer's SSN or PTIN box - 2009 and prior revisions) is found at the bottom of Page one, Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

Valid characters are all blank, all numeric, or a "P" in the first position followed by eight numeric characters (a PTIN). If the field is all numeric, it must have nine positions and cannot be all zeroes or all nines.

The Firm's EIN (Paid Preparer's EIN - 2009 and prior revisions) is transcribed from the bottom of Page one, Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

This field can be all blank or all numeric.

The field is invalid if it is all nines, all zeroes or less than nine positions.

If the taxpayer checks only the "Yes" box, then a telephone number for the paid preparer should also be entered to allow contact. However, this field is not required and may be left blank.

There are validity checks on the field, but the field is not correctable. Valid characters are any combination of alpha (A to Z), numeric (zero to nine), or both, characters.

Invalid Condition: If any of the characters are not alpha or numeric.

Section 02 contains the address changes for a return.

The field designator, title, maximum field length, and the location where the entry can be found are listed below:

Section 02 should be present if:

02ADD - Street Address (35-character entry).

02FAD - Foreign Street Address.

02CTY - City (22-character entry).

02ST - State (two-character entry). (See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, for the valid state abbreviations.

02ZIP - ZIP code (12-character entry).

Check for transcription errors. If it is transcribed incorrectly, enter the actual city and state data.

The Ogden Submission Processing Campus (OSPC) will process any return that has an international address. Suspend processing of Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, with Action Code 650; attach to Form 4227, Intra-SC Reject or Routing Slip, for routing to Ogden Submission Processing Center.

The Postal Service established new address requirements for Army Post Office (APO)/Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses. If the old address appears (e.g., APO New York, NY 091XX) it must be converted to the new state code abbreviation based on the ZIP code (e.g., the previous example would be converted to APO AE 091XX).

Description – Field 02CON is in the Entity section of the return.

Valid Condition – Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand (&), dash (-), slash (/) or percent (%).

Invalid Condition - Field 02CON is invalid if any of the following conditions are present:

Correction Procedures:

Description - Field 02FAD is in the entity section of the return.

Valid Characters: Valid characters are alpha, numeric, and special characters.

Invalid Conditions: Field 02FAD will generate as an error when any of the following conditions are present:

Correction Procedures:

This field is transcribed from the Street Address line of the entity portion of the return.

Invalid Condition - Field 02ADD is invalid if:

Correction Procedures:

This field is transcribed from the city, state, ZIP line of the entity portion, on page one of the return.

Invalid Condition - Field 02CTY is invalid if:

Correction Procedures:

This field is transcribed from the city, state, ZIP code line of the entity portion of the return.

Invalid Condition - Field 02ST is invalid if the entry is not a state code that is listed in the State Code Table in Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

Correction Procedures:

This field is transcribed from the city, state, ZIP code line of the entity portion of the return.

Invalid Condition - Field 02ZIP is invalid if:

Correction Procedures:

Listed below are the entries displayed in Section 03 of Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

Correct Field Designator 03TAS by entering "2-" if Total Assets is a negative greater than two.

Listed below are the entries displayed in Section 07 of Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

Correct as required.

Fields Displayed:

Invalid Conditions: Error Code 001 will generate when any of the following conditions are present:

Correction Procedures:

Suspense Correction:

Fields Displayed:

InvalidConditions: Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or Entity Index File (EIF).

Correction Procedures:

Suspense Correction:

Fields Displayed

Invalid Condition – Error Code 003 will generate when any of the following conditions are present:

Correction Procedures:

Fields Displayed:

Invalid Conditions: Error Code 004 will generate when any of the following conditions are present:

Correction Procedures:

Suspense Correction:

Fields Displayed:

Invalid Conditions: Error Code 005 will generate when the year-month of the processing date is later than the Tax Period plus six months and the Received Date is not present.

Correction Procedures:

If a return has been faxed to another area of the service and then sent to Submission Processing for processing, do not enter the Enterprise Electronic Fax (EEFax) Date as the IRS Received Date. Enter a Received Date according to normal procedures.

Fields Displayed:

Invalid Condition: Error Code 006 generates when a remittance is received with the return but a received date is not present.

Correction Procedures:

Fields Displayed

Invalid Condition: Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period/Year by two months or more.

Correction Procedures:

Suspense Correction:

Fields Displayed:

Invalid Condition: Error Code 010 will generate when Computer Condition Code "G" is present and fields other than Fields 01CCC, 01NC, 01EIN, 01TXP, O1CRD, and 01RCD contain entries.

Correction Procedures:

Fields Displayed:

Invalid Conditions: Error Code 014 generates when any of the following conditions are present:

Correction Procedures:

Fields Displayed:

Invalid Conditions: Error Code 015 will generate when any of the following conditions are present:

Correction Procedures:

Fields Displayed:

Invalid Condition: Error Code 016 will generate when the ZIP code is inconsistent with the Major City Code or State Code.

Correction Procedures:

Fields Displayed:

Invalid Condition: The Tax Period Underprint is present, the Tax Period does not agree with the Entity Index File and Computer Condition Code "F" is not present.

Correction Procedures:

Suspense Correction: The following information pertains to suspense corrections:

Fields Displayed:

Invalid Condition: Error Code 028 will generate when either of the following conditions is present:

Correction Procedures: The following information pertains to the correction procedures for Error Code 028:

Fields Displayed:

Invalid Conditions: Error Code 034 will generate when either of the following conditions are present:

Correction Procedures:

Fields Displayed:

Invalid Condition: The tax period is 198801 or subsequent, the tax period month is other than "12" , and Computer Condition Code "F" is not present.

Correction Procedures: Search the return and attachments for an indication that this is a final return.

Suspense Corrections:

Fields Displayed:

Invalid Condition: The error condition will generate if Field 01CCC is "3" and a date was entered in Field 01CRD.

Correction Procedures:

Fields Displayed:

Invalid Conditions: The return was processed through Returns Remittance Processing System and the Received Date is not present.

Correction Procedures: Determine the Received Date using the following the directions in IRM 3.12.213.5.4 IRS Received Dates

Fields Displayed:

Invalid Condition: The difference between Balance Due/Overpayment Computer and Balance Due/Overpayment is $50.00 or more.

Correction Procedures:

Fields Displayed - The field displayed for Error Code 999 is:

Invalid Condition: Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

Correction Procedures: Since the system will re-validate the record and set validity checks based on next processing year's programming, the only correction procedure required for Error Code 999 is for the tax examiner to transmit.