This IRM provides instructions for entering and verifying data from various taxpayer and other source documents and related remittances through the Original Entry (OE) and Key Verification (KV) functions of the Residual Remittance Processing System (RRPS), a part of the Integrated Submission and Remittance Processing (ISRP) system. It is of utmost importance that operators strive to transcribe and verify these payments with accuracy and efficiency. Group payment source documents into categories for maximizing inputs. The Internal Revenue Service receives payments with/for:

To ensure accuracy and timely deposit, employees should familiarize themselves with the following IRMs:

Submit IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards and elevated through proper channels for executive approval.

Create electronic payment posting vouchers by entering information into various screen formats and control by program number. Use the following program numbers to identify the type of payment you enter.

Batches of work received from the Pre-Batch/Clerical function contain Block Header information used to control the batch of remittances and related source documents throughout payment processing. Some information from the Block Headers generated into each of the individual payment records. The following items generate into the individual payment records:

Along with the Block Header, a batch of work contains a Form 11355, Batch Separator, used at the BancTec Scanners to associate the electronic payment records, created at OE, with the checks for reconciling and balancing purposes.

After the Block Header is entered, the system is ready for input of the individual payment records.

The individual payment record serial number generates starting with "00" and continuing through "99" , or until input of the batch is complete, whichever comes first. The serial number increases by one each time a payment record is entered into RRPS. The section number also generates.

Some source documents such as, Computer Paragraph notice vouchers and Correspondex notice vouchers, may have the taxpayer identifying number masked with a 2 dimensional (2D) barcode. Scan the 2D barcode located on the notice voucher using the 2D barcode handheld or hands-free scanner. The system automatically populates the fields in the program display and input screen with the information contained in the 2D barcode. If program 15505 or program 45505 is not able to populate the display fields when the 2D barcode is scanned, open program 15500 or program 45500, open the Payment Notice 2D Barcode Reader and scan the 2D barcode on the notice payment voucher into the Payment Notice 2D Barcode Reader. Manually input the displayed data into the program screen.

Do not enter the data elements in the individual payment records if they match the data element(s) in the Block Header. In these cases, pressing <ENTER> generates data into the individual payment record fields.

Pay attention to use of the <ENTER> key as specified in the Fld. Term. column of the Block Header sheet. If no data is present for an element and an <ENTER> key appears in the Fld. Term. column, press <ENTER> to advance. If there is no more data for the document, press F6 to advance to the first MICR field.

If an operator enters a money amount containing more than the valid maximum number of characters, the system responds with a beep and an error message. Press <F9> to clear the error message and <F10> to clear the field. Re-enter the money amount or pull and route per local pullout procedures.

If during Original Entry (OE) and/or Key Verification (KV), the source documents or remittances become mixed, the operator can go back to previous document(s) and correct the mixed situation. Use <F9> to access Command Mode. The following table lists the keys available in Command Mode and their function:

If more source documents and remittances remain after transmitting serial number "99" , route the extra documents back to Pre-Batch/Clerical for re-batch (see Exhibit 3.24.133-15, RPS Pull Out Tag), or add them to your next batch of work, if similar.

When the serial number "99" is transmitted, the system closes out the batch and display the EOP Dialog Box at the "ABC" prompt for the next batch of work.

If a batch has fewer than 100 documents, after entering and accepting the last document, close the batch by overlaying the Section Number with "EB" . The system closes out the batch and display the Dialog Box at the "ABC" prompt for the next batch of work.

If the next batch of work does not have the same program number as the previous batch, enter the new program number followed by the new "ABC" . (Use "TAB" key to go between Program, ABC, and SOP).

All instructions covered for OE apply to KV unless mentioned otherwise.

Verify individual payment records one element at a time in ascending serial and element sequence. The number of payment record data elements requiring verification depends on the type of tax document processed.

Do not input during the KV operation documents not entered by the OE operator. Pull the document and send to Re-batch to be batched under another batch control.

The OE entry of a valid Check Digit is signaled by the cursor skipping the taxpayer identification number (TIN), e.g. employer identification number (EIN) and social security number (SSN) and Check Digit fields.

If a discrepancy on any field between OE and KV occurs, an error message window displays the error condition. Follow screen prompts and make necessary corrections to the field in error.

If the data in the Block Header mismatches between OE and KV, the KV operator has an opportunity to correct the entries. Press the <F9> key to clear the error message window. The KV operator can then make any necessary corrections. Exercise caution when making corrections to the Block Header, since several data elements duplicate into all the records in the batch.

If the KV operator changes any generated fields of the Block Header, then verify all records within that batch to ensure accuracy of the data. See the preceding paragraph, (6).

During KV, the need may arise to remove a source document and remittance (or group) from processing. Removal of a source document and remittance should only occur under the following situations:

If the KV operator must delete a transaction, use the Function Key Menu. Once the record is deleted, route the source document and remittance to Pre-Batch/Clerical for re-batching with other items of like work. See Exhibit 3.24.133–15 RPS Pull-Out Tag.

During the KV process, if it becomes necessary to reject an entire batch of work, the KV operator enters "RB" in the section number. The rejected batch of work is routed back to Pre-Batch/Clerical for correction or re-batching.

Use the reject action only when there is no other feasible correction action available. The immediate supervisor must decide these cases with consideration given to the number of documents in the batch.

A KV operator must not verify a batch of work that he/she previously entered unless authorized by the supervisor.

Input of the BBTS generated Form 1332, "ABC" is explained in IRM 3.24.133.16.

The Serial Number and Section Number 01 always generates. The system bypasses these elements, and no entry is required during OE or KV.

The tax period, transaction date, transaction code and Master File Tax (MFT) code generates from the Block Header. The generated data is NOT available for verification unless it has been changed. Therefore, before releasing the Block Header, ensure the data is correct.

The OE operator must enter the tax period, transaction received date, transaction code and MFT code when the data on an individual record is different from the data in the Block Header. If the data is NOT different from the Block Header, press <ENTER> and the system generates the information into those fields. The EXCEPTION occurs when the "Must Enter" indicator is set at OE. When this functionality is activated, the OE and KV operator enter the received date and the tax period field 100 percent of the time. No information generates into those two fields.

The KV operator verifies only the fields identified for verification. The information in the tax period, transaction received date, transaction code and/or MFT code is typically NOT verified, unless different from the Block Header Information. However, sight verify the data. Programs 15500, 15505, 45500 and 45505 require 100 percent verification because of the frequency of change in the four elements mentioned above. It is acceptable to set programs 15500, 15505, 45500 and 45505 for "Must Enter" . If this is the case, see (4) above for specific processing guidance.

If the KV operator changes elements in an individual record generated from the Block Header, the KV entries will be retained.

The designated payment code is generated into each document with data originating from Document "00" . Once changed, the value is generated from then on, until it is changed again.

The IRS deposit account number is generated from Document Serial Number "00" into each of the succeeding documents, until changed. When changed, the value is generated from then on, until it is changed again.

A taxpayer identification number (TIN) is a nine-digit identification number required on all documents. The TIN is a social security number (SSN) or an employer identification number (EIN). The following rules apply to the SSN or EIN element.

Remove the source document and related remittance from processing and route per local pullout procedures (See Exhibit 3.24.133–15 RPS Pull-Out Tag) if the following conditions exists:

Source documents can have either a Check Digit (CD) or Name Control (NC). Enter the Check Digit using the following procedures.

If the source document does not have a Check Digit (CD), enter the Name Control (NC) using the following procedures.

Check Digit and Name Control fields cannot both contain entries.

Types of possible remittances the IRS may receive can include any of the following:

If a remittance is not made payable to the United States Treasury or one of the acceptable payees listed within the following figure, pull the remittance and source document and route per local pullout procedures.

Process a partially complete remittance, whether signed or not, if the money amount can be determined and the bank routing and account information is present at the bottom of the remittance.

Enter dollars and cents for every remittance amount. The following figure provides procedures for entering money amounts when the cent portion of the numeric amount needs clarification.

Use the numeric amount on the remittance for processing unless there is an amount annotated above the remittance date line. When present, use the annotated money amount for processing. Sometimes the money amount to use is questionable. Use the following table to determine how to process the payment:

A singles batch of work will contain one remittance with one source document. For multiple remittances with one source document discovered at OE, pull the source document, all related remittances, and route per local pullout procedures. See Exhibit 3.24.133-15 RPS Pull-Out Tag.

A singles batch of work will contain one remittance with one source document. For multiple remittances discovered at KV, delete the transaction and route per local pullout procedures. See Exhibit 3.24.133-15, RPS Pull-Out Tag.

Checks and Money Orders are described below.

Sites may receive questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

The Internal Revenue Service receives the majority of bogus remittances by certified or registered mail. The following documents may accompany a bogus remittance:

Upon receipt of a suspicious remittance, process using the following procedures:

Use the following procedures to enter the tax period and the transaction received date, except in the Block Header.

Apply a single payment with multiple tax periods listed on the source document to the oldest listed tax period, unless otherwise noted by the taxpayer.

If the source document contains two or more transaction received dates, use the earliest official date stamp as the remittance received date.

For illegible or missing transaction received date (when required) or tax period, pull the document and remittance from processing and route per local pullout procedures. See Exhibit 3.24.133–15, RPS Pull-Out Tag. All pulled documents must include a transaction received date. If a document is pulled because it does not have a received date, use the date from the block header to maintain date integrity during re-batching.

If possible, OE or KV operator corrects illegible or incomplete elements, other than the received date, on a source document. This includes searching documents, remittances and attachments for the correct data. For illegible, missing field, or the correct data cannot be found, pull the source document and related remittance, tagging it with the received date from the Block Header and route per local pullout procedures. See Exhibit 3.24.133–15 RPS Pull-Out Tag.

If a source document is mis-batched, e.g., Form 1040ES mixed in with a batch of Form 941; or Form 1120 mixed in with a batch of Form 1040, pull the mis-batched source document and the related remittance and route to Pre-Batch/Clerical Unit for re-batching into the correct program. To maintain transaction received date integrity when re-batching, tag the work with the proper received date. See Exhibit 3.24.133–15, RPS Pull-Out Tag.

The Magnetic Ink Character Recognition (MICR) Reader is used to scan and capture the MICR data from the bottom of the checks and money orders. The MICR data is included in the individual payment record and is used to associate the check with the electronically created voucher during transport processing.

If the MICR Reader does not read the MICR line on the bottom of the remittance, the OE operator must key in the MICR line. If the information is missing or illegible, pull the remittance and document then route to Manual Deposit Unit. See Exhibit 3.24.133–15, RPS Pull-Out Tag.

The MICR Data Line consists of four fields. Below is a list of the fields along with the length of each field.

Payment Perfection employees have access to the Integrated Data Retrieval System (IDRS) and enter information into an RRPS terminal.

A Form 1332, Block Selection Record (block header) must accompany the batch of work requiring research or data entry. Use the program number on the Block Header to pull up the correct screen for input of data into RRPS.

Payment Perfection employees log on to RRPS using the instructions found in the Lockheed Martin Federal System (LMFS) User Guide, Document 97–209.

After logging on to the system, the Data Entry Operations Window appears.

From the Original Entry Menu, select "OE" . Selection of the "NEW" option brings up the "EOP Dialog" box.

Enter the program number and press the "TAB" key and enter the "ABC" from the Form 1332-BBTS, and <ENTER> or click on "OK" . The "Block Header" screen displays.

After the Block Header screen is available, size the screen/window to allow the IDRS screen/window to share the viewing space.

Use the mouse to bring the bottom of the screen up to, and just under the "OE Status" line of the Block Header screen/window.

After sizing the Block Header screen/window, press the "Windows Logo" key to open the task bar and "Start" menu.

Select "IDRS Access" from the "Start" menu. The IDRS Access screen/window displays.

Size the IDRS window to see both the Block Header screen/window and the IDRS screen/window.

Log on to IDRS using current log on procedures.

Before researching account information on IDRS and entering that information in RRPS, enter the Block Header information. For procedures on entering the Block Header, see Exhibit 3.24.133–1, Block Header Data Entry.

After completing the input of the Block Header, the RRPS OE screen/window displays for input of data and creating the electronic voucher. Research each individual item, and enter the IDRS displayed data from the IDRS window into the RRPS OE Display screen/window.

For procedures on entering information by Program Number into RRPS OE Display screen/window, see Exhibit 3.24.133-2 through Exhibit 3.24.133-9.

Continue entering data until the batch of work is complete or serial number "99" is reached. If entering 100 items, end the batch after the last item is entered. Press <F1> to back up to the "Sect:" prompt, and enter "EB" to end the batch. The system ends the batch after item "99" is transmitted.

For specific instructions on entry of the Block Header data elements and individual program number data elements, see Exhibits 3.24.133-1 through Exhibit 3.24.133-12. Use the following valid program numbers when creating electronic payment posting vouchers.

Enter the data elements for the Block Header from Form 1332-BBTS, included with the batch of work.

For instructions on entry of the Block Header data elements for Program 00000, see Exhibit 3.24.133-10 (Splits and Multiples).

Enter data elements, by program number, until a batch of work is complete, or serial number "99" is reached. For entries less than 100 items, end the batch after the last item is entered. The system ends the batch after item "99" is transmitted.

Process Splits and Multiples using Program Number 00000. The Block Header screen in this case only prompts to enter an "S" for Splits or an "M" for Multiples.

It is acceptable to enter several splits and multiples under one RPSID number, by following the procedures in Exhibit 3.24.133-10 and Exhibit 3.24.133-11. When entering several splits or multiples in a batch with the same RPSID, do not enter a new Block Header if the program number is already in use or has been used. See Exhibit 3.24.133-9, Exhibit 3.24.133-10, Exhibit 3.24.133-11, and Exhibit 3.24.133-12, for specific splits and multiples processing procedures.

The following exhibits represent specific data entry procedures.