Taxpayers send paper returns to IRS to fulfill their filing requirement. IRS converts these returns and source documents to electronic data records. Employees must correct documents failing basic validity, consistency or structure criteria before they can enter the automated run stream during electronic conversion.

The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

The Director, SP, oversees the policies in this IRM and approves and authorizes the issuance of this Internal Management Document.

The Accounting Operations Manager and Department Manager secure, assign, and provide training for the staff needed to perform the task required throughout this instruction.

Planning and Analysis works in unison with the Accounting Operation manager(s) to ensure all specific business goals is carried out timely for applicable site.

The team manager assigns cases , controls the workflow, ensures BOBs are resolved timely to prevent aging, and records staff hours and volume for completed work.

The employee (clerk) completes the paper error register to correct the electronic data record for proper reentry into the processing run stream.

Program Reports: Below is a list of error register and managerial reports required to complete and monitor the BOB inventory. These reports are available on Control-D.

Program Effectiveness: Management measures goals using standard documents processed per hour reports and by successful completion of the required amount of error records prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality review is conducted and monitored by local management with corrective action taken to ensure a quality product is released to the next function.

Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

Generalized mainline framework (GMF) runs electronically each workday and creates the error register based on the presence of BOB error conditions present on the files entering mainline for the assigned site.

Unit production cards (UPCs) get dropped as frequent as daily or at least weekly to record activity in each functionality of this program in Batch Block Tracking System (BBTS).

Use local reports to establish more information for supporting daily program control. Local reports do not replace the established official reports and required production reporting.

The following is a list of terms and acronyms used within this IRM.

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 proper channels for executive approval.

The Block Out of Balance ID List shows all blocks that get printed on the BOB register for the same day.

Compare the count at the right of the identification line on the register with the totals at the bottom of the ID List to verify all registers received.

The re-BOBed counter shows the number of times the block has previously appeared on a BOB register. Numerous appearances suggest an error in the program or in the handbook procedures.

Each time a BOB correction is input, the block is removed from the BOB file and validity checked. If the BOB condition remains, a new BOB Sequence Number is assigned and the block is re-BOBed. The record appears on the BOB Correction Control List the following day.

The BOB ID List is printed in DLN order in the same sequence as the BOB register.

The BOB Correction Control List lists all blocks on the BOB file prior to the latest processing run and has the disposition of each block.

Each DLN is listed in one of three categories.

The BOB Correction Control List is the primary listing for controlling the BOB inventory. The blocks with the oldest dates show first and given priority.

A [literal] shows the invalid condition. Use this list to resolve re-BOBs or non-matched BOBs for purposes of determining why a correction is not accepted. If a correction appears valid, the list may identify potential program problems. The BOB register for a block on the Invalid BOB Correction List is reworked and resubmitted to ISRP. The literals :

When a non-remittance BOB is renumbered, voided, or the document count changed, the Service Center Control File (SCCF) can adjust automatically. When the SCCF is adjusted, an "X" is printed in the "SCCF ADJ" field.

Locate and pull BOB blocks with aged or missing as quickly as possible. The block of documents is pulled from the error correction staging area. If the documents are not found, perform the following actions:

If the block is not located or corrected within 30 days, the DLN appears on the SCCF aged list in the Data Controls function.

Each block has a non-correctable identification line.

The register is formatted as follows:

The sequence numbers on the register are not consecutive because the registers show in DLN order. If a special register sort is used, the numbers may list out of sequence.

The BOB registers prints as follows:

The first correctable section of each record is the block header, identified with a "BH" in the first field.

The block header information comes from whichever form is used to control the documents:

Field A - Batch number This field is numeric.

Field B - Reinput source code

Field C—Block DLN

Field D—Year digit

Field E—Block Header MFT

Fields F through K – Generally, reserved for specific programs. Fields "F" , "G" , and "H" have meanings common to several different programs.

Field G—Transaction Date

Field H—RRPS, ISRP AND LOCKBOX

Field L—Block Header Document Count

Field M—Header Pre-journalized Credit Amount

Field N—Header Pre-journalized Debit Amount

Field O—Header Secondary Amount

Each DLN within a block is transcribed and printed on the BOB register.

The first two positions of each document record are reserved for error indicators. Used to quickly locate any document that has mixed data or an out-of-sequence condition. Check every field of the error coded documents and correct as indicated.

The positions that follow are the document serial number, document section number, name control, and taxpayer identification number ("TIN" ).

The remaining data in the document records is determined by the various return programs. Remember the amount fields must balance to the amount in the block header column directly above the fields. The fields corrected with action code 6 are the fields with alpha field designators only.

Action codes 1, 3, and 5 do not use alpha field designators. The alpha field designators used with action code 6 only.

When the BOB registers is worked, the BOB Control Clerk blocks the registers and Form 6813, Block out of Balance (BOB) Correction Record, routing to ISRP for input using procedures outlined in IRM 3.24.162, BOB Transcription Instructions.

The registers may be mixed with Form 6813, Block out of Balance (BOB) Correction Record, however, correct each sequence number either on the register or Form 6813, not both.

Every sequence number present on the register should have a correction on the register or the Form 6813, Block out of Balance (BOB) Correction Record.

To enter corrections on the BOB register, purple pencil or ink.

Field corrections limited to 178 positions per ISRP section. If a long document section is entered on Form 6813, Block out of Balance (BOB) Correction Record, stop entering data after about 170 positions and enter an "@" as an ISRP section breaker. Then complete the section beginning on the next line.

Enter a comma after each corrected field in the block header section but not in the following cases:

Enter a pound sign ("#" ) following each field requiring a negative ("−" ) field breaker.

Always enter dollars and cents together for money amounts. Do not enter a decimal point or a space for money amounts.

Never enter a breaker for UNDRPRT. This is a computer-generated field appearing on various EDIT TBL formats.

To distinguish between the letter ‘O’ and the number zero, zeros are written with a line drawn through the middle of the oval.
Example: 458900.
Write as: 4589∅∅.

Information is extracted from the Service Center Control File each day before mainline processing. For purposes of comparison with each block as it is analyzed for BOB conditions.

The IMF Individual Control File Transcript fields:

The key file has the entire SCCF without regard to the Master File. Therefore, the key file can detect duplicate DLN conditions which cross Master Files is undetected by the SCCF. The SCCF posting analysis keeps each Master File separated.

The SCCF Manual Count and amount print at the bottom of the BOB register for each affected block. The SCCF amount should match the net of the credit, or debit amounts in the block header for pre-journalized blocks. IRP and document codes 34 and 54 do not have amounts on the SCCF.

The SCCF DLN key file is also compared to the block header for corrected BOBs. Re-BOB, if a block does not yet match the SCCF.

Every SCCF-related BOB condition generates a SCCF transcript to assist in resolving the out-of-balance condition.

For the most current SCCF research, use command code SCFTR.

Frequently, a block of documents requires renumbering, either because the DLN is invalid for the documents in process or because a duplicate DLN is assigned.

Each new DLN is established on the Service Center Control File. The new DLN is assigned before the BOB register is released. Specific procedures for assigning the renumbered DLN vary slightly for each campus.

If a part of a block requires renumbering, it is not necessary to reinput the remaining documents that is numbered correctly. Instead, charge-out the incorrectly numbered documents and correct the block count on the header.

When a block with a duplicating or wrong DLN is changed, the BOB technician uses "SCFAJ" and inputs a From To Code 9–9 showing the cross-reference DLN in the remarks field.

When a block or partial block is changed or moved, use SCFAJ to show the cross-reference DLNs for both the old and new DLNs in the Remarks field.

Generated adjustments to the Service Center Control File are valid for non-remittance blocks only. Whenever a remittance block is adjusted, Form 4028 is required, even if no change to amounts.

Generated SCCF adjustments can be made only when the SCCF and block header agree. That is, the necessary SCCF change is also needed for the block header.

To automatically adjust the SCCF, enter a BOB SCCF Adjustment Indicator immediately to the right of the action code on the block header record.

The block header and the SCCF must both require the same correction to the document count and the block must be non-remittance.

The BOB SCCF Adjustment Indicator is required for all corrections to the block header section, except for action code 7 or R. If no SCCF adjustment is requested, enter 0. See IRM 3.40.37.7 for action codes and IRM 3.40.37.8 for BOB codes.

Whenever a SCCF adjustment cannot generate from the correction of the register, prepare Form 4028 or Form 4028-A to manually adjust the SCCF. Prepare in duplicate if required by local procedures. The procedures in this manual cover the situations normally encountered by BOB Correction. Complete instructions for adjusting the SCCF with Form 4028 included in IRM 3.17.30, SC Data Controls.

The following examples represent the most common type of adjustments needed for BOBs:

In resolving BOB cases, it is necessary to research the open SCCF for purposes of determining what DLNs is processed.

The current complete SCCF file is available from any Sperry or IBM IDRS terminal using Command Code SCFTR.

To access any DLN on the SCCF, enter Command Code SCFTR, a space followed by the Master File System Code, the Block DLN, and your entry code.

When researching other DLNs from the same Master File, use TAB key twice (rather than using a programmed function key or re-keying the Command Code) which places the cursor on the first position of the DLN for overlay of another DLN. One of the following displays results:

The on-line control file is updated daily at the conclusion of the SCF–03 run and continuously from on-line SCFAJ adjustments.

Use the print function to generate a copy of the transcript. For multi-page transcripts, this is the only way to view the entire record simultaneously. However, print the transcript only when necessary.

Use action code 1 to add a document. All the data required for the document is entered on the correction record.

Enter action code 1, followed by the name control or check digit (if available) and Taxpayer Identification Number (TIN), with no spaces or field breakers.

A modified BOB correction (non-remittance documents) method for adding a document is in production since early 1985 for Form 941 and Form 1040 (and their related series) and Form 1120 (except Form 1120-S, Form 1120-H, and Form 1120-POL). Excluding Form 943, Form 1040-ES, and Form 1042 (etc.). When using this BOB correction method, ERS action code 001 is generated, forcing the document to ERS (for Form 1120, the document is forced to the error register). However, this frees the remainder of the block for further processing. The modified BOB correction works only when the section number 01 is entered, the BOB action code is 1, and a name control and Social Security Number (SSN) is entered.

Another modified BOB correction (for remittance blocks) method for Form 1040 is previously implemented for the 1986 processing year. The correction record is entered the same way as a non-remittance correction record except that in addition to entering section number 01, a BOB action code of 1, and a name control or check digit and SSN, an alpha character "R" is entered after the SSN immediately followed by the remittance amount. Spaces and commas are invalid for both BOBs correction methods. As with non-remittance documents, ERS action code 001 generates.

When both the TIN and the name control is missing, follow these procedures:

Action codes 1, 3, and 5 is usually input on Form 6813, BOB Correction Record, since the BOB register does not have enough room for all required data. Do not enter alpha field designators.

Corrections using action codes 2, 4, 6, 7, D, R, and N can usually be input directly on the BOB register.

The registers and Form 6813 routes together to ISRP. Make sure that each sequence number is corrected either on the register or the form, but not both.

Use action codes D, R, and N to remove the block from the BOB file. When using these codes, the documents cannot continue processing.

Enter the information on the BOB register as follows:

One of the following conditions is present in the block:

If transcription errors caused the BOB condition:

If one document in a block has an invalid or missing section because the document is mis-blocked, delete the document with action code 2 and correct the count in the block header with action code 6.

Add sections or documents in the proper sequence.

Do not try to correct any section number or other field with action code 6 without an alpha field designator. Instead, use action code 3 to overlay a section.

The following information applies to correct a block header invalid condition. The specific requirements for the block header is included in IRM 3.40.37.4.2.

Consider the impact on the Service Center Control File when changing the DLN (Field C), or Year Digit (Field D). The count and amount fields (L, M, and N) also affect the SCCF, but normally would not error with a BOB code 5.

On certain revenue receipts document codes, you must enter 00 in field "M" .

BOB code 9 is assigned to a block of documents when the computer accumulated totals for document count, pre-journalized credits, pre-journalized debits, or secondary block amounts do not equal the corresponding totals in the block header record. The computer accumulated totals is printed on the Block Proof Total line for the block on the BOB Listing. Differences between the computer accumulated totals and block header totals is printed on the difference line for the block.

For all other blocks with BOB code 9, examine the source documents and register to determine the correct count and amount.

Count errors. Take the following actions to correct the errors.

If a RRPS 813 document is present, use SSN/EIN and name control in place of four alpha characters "Z" and nine "9s" .

For non-remittance documents, make the same search for a missing document. If not found, annotate on Form 1332 that the document is missing. Use action code 6–3 if the SCCF is also changed.

Block imbalance on credits, debits, or secondary amounts.

Verify that block header record amounts agree with totals on the control document (Form 813 or Form 3893).

As source document errors are detected, enter the correct amount on the BOB register, keeping in mind the effect of the corrections on the amount of imbalance. Stop the checking of balancing amounts when the effect of a correction is to bring the block into balance. Enter each correction on the register with action code 6 if the alpha field designator is shown on the register or action code 3 if the field designator is not shown.

This code is generated whenever the mainline computer detects data that suggests mixed document information. A mixed problem Code Indicator A appears in front of the documents identified as mixed data. Instead of the normal alpha field designators, the entire record is printed for each section in the ISRP input format. Each program determines the specific mixed data checks.

Correct the mixed records using any necessary action codes. Substitute mixed data or incorrect sections using action code 3. If the record is correct, enter action code 7 for the block header section.

If several documents transcribed incorrectly, it is NOT necessary to reinput the entire block or make many document corrections.

If the mixed data involves the original and a copy of the same document, remove the second document using action code 2 and correct the SCCF count with action code 6–3. "X-Out" any true duplicate and staple the copy behind the original or first document.

If a prior year return is batched in a current year block, enter the tax period for the prior year return using action code 3.

When the mixed data involves consecutive documents with identical SSNs, line through the duplicate SSN and enter nine (9s). This forces the document to ERS for more research and assignment of a new number. Note on the return with the duplicate SSN that the return has the same SSN as another.

This code is used for errors found by the ISRP data entry clerk. A note is attached from ISRP indicating the input error.

Correction procedure is the same as for BOB code A.

If no note is attached, and no other BOB condition is present, correct with action code 7 for the block header section.

If two or more original blocks are entered on the same day with the same DLN, one or both blocks appears on the BOB register with BOB code N.

The two blocks should be considered together for proper resolution. Use the BN SCCF Transcript to research the complete SCCF history.

If Form 3893 is present indicating the documents not original, make sure the Reinput source code is entered in Field B. See IRM 3.40.37.5.5 for the correct codes.

If the block on the BOB register is transcribed incorrectly, enter the correct DLN. Use action code 6 unless the transcription error has generated incorrect format codes. If the documents require enter action code N, SCCF Adjustment Indicator 0. Reinput of a SCCF adjustment is not necessary, as the correct DLN is established already.

If the block that did not BOB has a DLN that is entered incorrectly, contact Data Controls immediately. Data Controls may switch the DLNs on the documents to allow the continuation of processing to continue or they may take action to delete block for renumbering. This condition does not apply to RRPS block.

If both DLNs entered correctly and original blocks, one block is renumbered. If possible, renumber the block that appeared on the BOB r.

Any block on the BOB register that keeps the same DLN may be cleared with action code 7.

If duplicate DLNs cross Master Files and valid on the SCCF, a manual SCCF adjustment is not always necessary. If the DLN is non-remittance, enter N–1 to renumber one of the blocks on the SCCF. See IRM 3.40.37.6.4 .

This code shows that either the DLN is not on the Service Center Control File or that the proper control record to establish a block is not on the SCCF.

Coordinate with the Data Controls function to ensure that the SCCF source document (Form 9382, Form 813, or Form 4028) is input. If the BOB condition is caused by a problem with the timing of computer runs, refer to the BP SCCF Transcript for research.

Most BOB code P conditions get resolved by the Data Controls function using the BOB P code Block List from GMF–06–41. All blocks not on the SCCF is pulled and worked by Data Controls from the BOB inventory.

The following procedures get completed by Data Controls:

Form 4868 with extension to Form 706 and Form 709 incorrectly posts to IMF 30.

BOB code R occurs whenever the count and amount of the block header conflict with the SCCF DLN Key File.

Count and amount correction procedures replace those for BOB code 9.

This code identifies blocks for which more than one SCCF DLN key record or master control record is entered for the DLN.

Normally, at least one of the duplicate control records is entered the same day and produces a SCCF posting transcript that is being worked simultaneously with the Data Controls function.

If the duplicate control record(s) is for different Master Files, both DLNs may be valid on the SCCF.

This code finds a block for which the format code failed to match a Master File System Code or failed to match a valid Master File DLN. It also finds an invalid tax class/MFT combination. The program is unable to define a valid document type.

This code appears on any re-BOB in which the previous correction is incorrectly edited or transcribed.

If more information is necessary to determine the cause of the invalid correction, refer to the Invalid BOB Correction List that provides the complete input record and identifies a literal explaining the reason for the invalid correction. See IRM 3.40.37.4.2 for more details on the Invalid BOB Correction List.