The purpose of Error Resolution is to resolve validity errors, field errors, consistency errors, and math errors in returns and other documents for posting to the Master File. Records fall out in Error Resolution System (ERS) due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields. The GMF programming causes a record to fall out to ERS if it fails to meet certain criteria, including but not limited to:

Employees use the ERS system and the return to correct these conditions and when necessary use Integrated Data Retrieval System (IDRS) to research.

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

The Director is responsible for monitoring operational performance for the Submission Processing Campus.

The Operations 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 necessary to perform their duties.

The Team Employees are responsible to follow the instructions contained in the IRM and maintain updated IRM procedures.

Program Goals: Enter corrections in the Error Resolutions System (ERS) for errors falling out from submission processing.

Program Reports: The Batch Block Tracking System (BBTS) captures and stores a vast amount of data, which can be used in performance monitoring and production projections. System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.12.38, Error Resolution, BMF General Instructions.

Program Effectiveness: The program goals are measured by using the following tools:

Annual Review: The processes outlined in this IRM should be reviewed annually to ensure accuracy and promote consistent tax administration.

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

An acronym is a word formed from the initial letter or letters of each of the successive parts or major parts of a compound term such as IDRS for Integrated Data Retrieval System.

Acronyms used in this IRM will be identified and explained in each subsection. After the acronym is identified and explained then only the acronym will be used throughout the rest of the subsection. Some acronyms are used universally throughout the IRS and identifying and explaining these in multiple subsections would be unnecessary. Some examples of these universal acronyms are IRM, IRC and IDRS.

The following is a list of acronyms commonly used throughout this IRM:

The following is a list of some of the resources available to assist in performing the work as outlined in this IRM:

The processing of Form 720, Quarterly Federal Excise Tax Return, and Form 2290, Heavy Highway Vehicle Use Tax Return, are centralized at the Ogden Submission Processing Campus (OSPC) and should be forwarded to this center for processing.

The instructions contained in this text are used by the campus for correcting errors made by taxpayers as well as those made by campus operations.

The ERS examiner is not expected to review or redo the work of the Document Perfection examiner. However, if an error or omission is noticed then enter the correct information on the return and the screen display.

For Form 720 the:

For Form 2290 the:

Use the following to report time spent and volume completed for correcting error records:

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

Topics for the BMF Consistency have been identified and developed as a coordinated effort between Ogden SP, Kansas City SP and Paper Processing Branch BMF Code and Edit/ERS Section.

BMF Consistency subsections are identified by a ♦ (diamond) before and after the title.

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

IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevated through appropriate channels for executive approval.

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

All IRS employees who communicate by telephone, face to face, or any other method of correspondence 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. They should provide 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 by telephone or in-person) their badge identification (ID Card) number on the first contact.

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 initiate 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 Case Procedures - Advocating With Operations Assistance Requests (OARs).

Refer taxpayers to TAS when the contact meets TAS 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 in accordance with 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 indicate that they are a victim of "ID Theft" ; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam), or Fraud review.

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 has been made and documented, fax signatures are acceptable.

Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to determine which method of contact will be used.

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:

Taxpayers may attach the following forms to Form 720 returns.

Taxpayers may attach Form 8849 to Form 2290. See chart below for processing:

Form 8849 is used to file a claim for refund by:

Control D issues the Error Inventory Report daily, listing the blocks by Program, the Block Control number, and the block Document Locator Number (DLN) in DLN order. Each batch will be on separate pages. Blocks received from Blocks Out of Balance (BOB) Correction will be listed separately.

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

To ensure work carried over from a previous day has priority, 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.

Control D issues the Workable Suspense Inventory Report daily, listing the records by Days in Workable Suspense, Program, and Status in DLN order.

To ensure the oldest is worked as a priority, the first line of the report will show the number of working days that the records have been in the Workable Suspense Inventory.

ERS identifies errors according to type (found in the record heading) and priority.

This IRM furnishes instructions for correcting these errors. The tax examiner (TE) will enter the section using Command Code (CC) GTSEC and enter the missing data.

A tax examiner may correct a higher numbered priority error that will cause a lowered numbered priority error to be displayed.

The computer generates an Error Code to a record with a numerical order. ERS will display the Priority with the lower number coming out first.

Error Codes require one of four actions:

The Command Codes (CC) used for corrections tells the system what action to take. An error message will appear if the CC is not entered in a valid format. The following command codes are briefly described and taken from IRM 3.12.38, Error Resolution - BMF General Instructions:

The ERS Action Code (AC) will tell:

Code and Edit will:

The DIS/ISRP Operator will enter the AC assigned by Code and Edit.

If the assigned AC is valid (other than 001) the record will be placed in the Workable or Unworkable Suspense Inventory.

If the assigned AC is invalid, incomplete, or 001 the system will assign the record to the Error Inventory for correction or deletion of the code.

AC 001 Input Document is generated or entered by ERS with CC SSPND when the BOB Resolution Function has added a missing document by inputting only the Name Control and TIN of the Document. Follow procedures in IRM 3.12.220.3, Priority I AC Errors.

An ERS TE may enter an AC on a record, delete or correct an invalid AC, or overlay the present AC with another. Enter a valid AC with the following Command Codes (CCs):

Only one AC at time may be assigned to a record.

The priority of the ACs will be AC 310, AC 320, AC 4XX, AC 6XX, AC 3XX, and AC 2XX.

See Exhibit 3.12.220-4, Action Codes.

For more information and applicable Action Codes, see IRM 3.12.38.3.4, Error Resolution System (ERS) Action Codes, and the exhibit in IRM 3.12.38-1, Action Codes.

Computer Condition Codes (CCCs) identify a special condition or computation for the computer and post to Master File.

Code and Edit will enter these codes in the blank space in the general area of the name and address.

See Specific Form instructions for CCC definitions.

The Taxpayer Notice Code (TPNC) is:

When a TPNC has been assigned, an audit trail showing the changes made must be written on the return at the point of change.

Each error/math error will have certain TPNC that is valid to clear the error/math error. The TPNC assigned to the error and entered in the "NC" Field must be valid for that error or the same as one previously assigned. The system will return the error when a code that is not valid has been assigned. A previously assigned notice code can only be used if it has been validated for that error code.

Each error/math error display will require a correction to a field or the entry of a TPNC. A TPNC assigned to a Math Error will be displayed with subsequent displays for the record. The field is used for display purposes only and is not correctable.

A return can have a total of three TPNCs. If more than three codes are assigned, use TPNC 90 instead and list the errors for Notice Review to type and send to the taxpayer.

TPNC 90 is actually a "fill-in" and should be used when no other TPNC fully explains the correction(s) made or when more than three notice codes are necessary. In January 2014, the Taxpayer Notice Code (TPNC) 90 Math Error (ME) Code literals were programmed into the On-Line Notice Review (OLNR) Re-type Application for Notice Review (NR). This addition will eliminate the need for the NR tax examiner to manually type the notice literal and reduce potential copying/typing incorrect paragraphs/messages in the notices. For a full listing of the programmed TPNC 90 Math Error Codes, see TPNC 90 Math Error Code Job Aid at http://serp.enterprise.irs.gov/databases/portals/sp/bmf/notice-review/job-aids/tpnc-90-math-error-code.doc and for non-programmed TPNC 90 literals, see TPNC 90 Literals - Copy and Paste Job Aid, at http://serp.enterprise.irs.gov/databases/portals/sp/bmf/ers/job-aids/tpnc-90-literals.txt .

When the ERS tax examiner sends a TPNC 90, he/she should do the following:

If there is not an applicable TPNC 90 Math Error Code, then the ERS tax examiner should do the following:

Make sure that the return needing a TPNC 90 leaves Error Resolution System (ERS) with the correct TPNC 90 language for the applicable form. For questions, please contact the Lead and/or Manager.

Once a record is transmitted, it may be changed it in the following manner:

TPNCs that are valid for Form 720 are listed below.

TPNCs that are valid for Form 2290, Heavy Highway Vehicle Use Tax Return, are listed below:

Use letter "C" to clear the Error Codes (consistency errors) when the error condition does not require a change or correction to the record display. The display will include a clear field, labeled "CL" to show the possible need of a Clear Code.

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

Clear Code "C" is also used for clearing the AC from the screen after corrections for the AC have been completed. With AC 410 and AC 700, the AC must be cleared initially so other errors in the record can be resolved. The presence of "C" with Priority I Error shows that corrections have been made and now any other errors on the record will be displayed. (Allowed for Suspense Correction Only).

The "000" is also used as a Clear Code when deleting ACs. It will only be used for incorrect ACs and there is no reason to suspend the record. The "000" cannot be used in suspense correction.

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

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

Error codes (including the ones which may require a "C" Clear Code) are numbered in consecutive order for correcting.

The "C" Clear Code will prevent any other corrections to the current error display. If a correction is needed and the error is no longer displayed because it has already been transmitted, use CC GTRECW and make any necessary corrections.

Document Perfection and ERS are responsible for identifying refunds and for initiating requests for manual refunds.

Action Code 341 should be edited by Code and Edit to show that a manual refund is needed.

If these conditions are not identified in Code and Edit, ERS must follow the following criteria:

A statute control document is:

A statute control document will appear on the screen with Error Code 001, unless CCC W is present on the record, CCC W shows Statute Control has cleared the record.

The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal of implementing a single, modernized programming solution that 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 new Business Master File (BMF) campus cycles are:

BMF transaction posting time frames are outlined as follows:

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

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 "CII" returns.

A return that shows a penalty other than a delinquency, late payment, or Federal Tax Deposit (FTD) on it; e.g., fraud, etc., and the notation "3465 Prepared" does not appear on the return, then the computation of penalty must be done by Centralized Excise Operations (CEO). Route as follows:

IRS has the authority to prepare returns from personal knowledge or from other information for any person who fails to file a return or files a false or fraudulent return.

This procedure will be used by ERS/Rejects function in Submission Processing.

Use red ink only to prepare the "Dummy Return".

Annotate on the original return, "Dummy Return prepared due to overflow document."

Re-compute the tax data and enter the maximum corrected allowable amount(s) on the screen display and the return.

Prepare a "Dummy Return" by entering the remaining overflow money amount(s) on the appropriate lines.

Enter the following data on the "Dummy return" :

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 3.12.220.2.16, Taxpayer Notice Code (TPNC), for more 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. Money amounts are to be written 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.

The header portion of each record will show:

Before making corrections to the screen displays make sure the DLN of the screen matches the DLN of the document.

Make sure the taxpayer's entries are on the correct lines of the tax return.

When making corrections to the screen display, also correct the return.

Money amount errors:

Action Code errors:

When the Block Out of Balance (BOB) Resolution function has added a document to a block by entering only the Name Control and TIN, AC 001 will be computer-generated. ERS must enter the remainder of the record.

If suspense action is required, use CC SSPND and enter the correct AC.

If no suspense action is needed, enter "000" in the Clear Field and transmit.

Determine if the record can now be resolved with the information available.

If the error cannot be resolved without additional information, suspend with the appropriate AC using CC SSPND.

A record may also require rejecting from ERS, either for re-input or voiding.

This is an error detected by DIS/ISRP.

The display will include the code identifying the type of error.

Questionable section:

When displayed, this type of error will display all input fields except for the Remittance in Section 01 of the section in error. Transcribed data will be present. Computer-generated data will not be present.

Correction Procedures:

This error is caused by a section with variable length input fields containing an erroneous size field.

When displayed, this type of error will show all input fields of the terminus section. Transcribed data will be present. Computer-generated fields or Remittance Field for Section 01 will not be present.

All fields present for the section must be examined and the necessary correction(s) made to all the fields.

Correction Procedures:

Form 720 contains Sections 01 through 07.

All money fields are entered in dollars and cents. If the money amount on a return exceeds the maximum field length allowable, enter CC SSPND with Action Code 611. Follow the procedures in IRM 3.12.220.2.24, Dummy Return for Overflow Money Amounts Prepared by ERS/Rejects. Do not send a TPNC.

IRS Number (Abstract Number):

See the charts below for the due dates of Form 720. If the due date falls on a Saturday, Sunday, or legal holiday, the form is due the next business day.

Description: Field 01NC is located in the Entity Section.

Valid Condition: Field 01NC has four positions and the valid characters are alpha, numeric, hyphen, ampersand and blank.

Invalid Condition: The Name Control Field is invalid if:

Correction Procedures:

Description: Employer Identification Number (EIN) - 9 positions

Invalid Conditions:

Correction Procedures:

Reject Correction:

Description: Penalty and Interest Code (PIC) - 1 position:

Invalid Condition: Entry other than 1 or blank.

Correction Procedures: Check to see if there was a transcription error.

Description: IRS Number - 3 positions (Form 720 IRS No. column):

Invalid Conditions:

Correction Procedures: Compare the screen entry with the entries on the return.

Description: Tax Period (6 positions):

Invalid Condition:

Correction Procedures: Check the field with the return and attachments to see if the Tax Period was transcribed correctly.

Description: Computer Condition Codes (10 positions):

Invalid Conditions:

Correction Procedures: Check the CCC on the return with the screen to see if they were transcribed incorrectly.

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

Description: Applied Refund Indicator (1 position):

The appropriate codes are:

Invalid Condition: occurs if field is not blank or "2" .

Correction Procedures:

Description: IRS Tire Count 1

Invalid Condition::

Correction Procedures:

Description: IRS Tire Count 2

Invalid Condition::

Correction Procedures:

Description: IRS Tire Count 3

Invalid Condition::

Correction Procedures:

Description: CRN Tire Count 1

Invalid Condition::

Correction Procedures:

Description: CRN Tire Count 2

Invalid Condition::

Correction Procedures:

Description: CRN Tire Count 3

Invalid Condition::

Correction Procedures:

Description - Medical devices sales price.

Invalid conditions:

Correction procedure:

Description - Patient Centered Outcomes Research (PCOR) specified health insurance policies column (a) average number of lives covered.

Invalid conditions:

Correction procedure:

If the taxpayer files IRS Number 133 along with other IRS Numbers on the return and the tax period is other than the second quarter, prepare a dummy return for the fee reported under IRS Number 133 and process it as a second quarter return using CCC X. See IRM 3.12.38, BMF General Instructions, for more information concerning the preparation of dummy returns and procedures for applying payments correctly.

Description - PCOR specified health insurance policies fee amount.

Invalid conditions:

Correction procedure:

If the taxpayer files IRS Number 133 along with other IRS Numbers on the return and the tax period is other than the second quarter, prepare a dummy return for the fee reported under IRS Number 133 and process it as a second quarter return using CCC X. See IRM 3.12.38, BMF General Instructions, for more information concerning the preparation of dummy returns and procedures for applying payments correctly.

If the amount in column (c) is less than the number of lives in column (a) and the amount in column (c) appears to be the rate for column (b) then calculate the fee for column (c) by multiplying column (a) by the implied rate for column (b) and enter in column (c).

Description - PCOR applicable self-insured health plans column (a) average number of lives covered.

Invalid conditions:

Correction procedure:

If the taxpayer files IRS Number 133 along with other IRS Numbers on the return and the tax period is other than the second quarter, prepare a dummy return for the fee reported under IRS Number 133 and process it as a second quarter return using CCC X. See IRM 3.12.38, BMF General Instructions, for more information concerning the preparation of dummy returns and procedures for applying payments correctly.

Description - PCOR applicable self-insured health plans fee amount.

Invalid conditions:

Correction procedure:

If the taxpayer files IRS Number 133 along with other IRS Numbers on the return and the tax period is other than the second quarter, prepare a dummy return for the fee reported under IRS Number 133 and process it as a second quarter return using CCC X. See IRM 3.12.38, BMF General Instructions, for more information concerning the preparation of dummy returns and procedures for applying payments correctly.

If the amount in column (c) is less than the number of lives in column (a) and the amount in column (c) appears to be the rate for column (b) then calculate the fee for column (c) by multiplying column (a) by the implied rate for column (b) and enter in column (c).

Description - PCOR Specified Health Insurance Plans column (a) average number of lives for policy years ending on or after October 1st.

Invalid conditions:

Correction procedure:

Description - PCOR Specified Health Insurance Plans column (c) for policy years ending on or after October 1st.

Invalid conditions:

Correction procedure:

Description - PCOR Applicable Self-Insured Health Plans column (a) average number of lives for policy years ending on or after October 1st.

Invalid conditions:

Correction procedure:

Description - PCOR Applicable Self-Insured Health Plans column (c) for policy years ending on or after October 1st.

Invalid conditions:

Correction procedure:

Description: Received Date (8 positions):

Invalid Conditions:

Correction Procedures: Compare the screen entry to the entry on the return. If field was transcribed incorrectly, correct the screen entry.

To determine the correct "Received Date" use the priority order listed below. If multiple dates are on the return, then use the earliest date.

Description - Centralized Authorization File (CAF) - 1 position

Description: Correspondence Received Date (8 positions):

Invalid Conditions:

Correction Procedures: Compare the screen entry with the entry on the return.

Description: Total Tax (13 positions):

Invalid Condition:

Correction Procedures: Compare the screen entry with the entry on the return. If the field was transcribed incorrectly then correct the screen display.

Description: Adjustment Credit (13 positions):

Invalid Condition:

Description: Federal Tax Deposit Credit (13 positions):

Invalid Condition:

Correction Procedure: Compare the screen entry with the entry on the return. If the field was transcribed incorrectly, correct the screen display.

Description: Balance Due/Overpayment (13 positions):

Invalid Condition:

Correction Procedures: Compare the screen entry with the entry on the return.

Description: Federal Tax Deposit Penalty (10 positions):

Invalid Condition:

Correction Procedures: Compare the screen entry with the entry on the return. If the field was transcribed incorrectly, correct the screen display.

If the taxpayer checks the "Yes" box a "1" should be entered in the field.

There are validity checks on the field, but the field is not correctable.

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

The Third-Party Designee Identifying Number is comprised of any 5 alpha (e.g., "A" to "Z" ), numeric (e.g., "0" to "9" ), or any combination of characters chosen by the taxpayer. The field has no validity or consistency checks and is not correctable. The field is located on the right side below the designee checkbox.

The Third-Party Designee Identifying Number is only for the tax period of the return on which it appears and was chosen at random by the taxpayer or taxpayer's representative. On all future filings, the taxpayer can keep or change the PIN number.

The Paid Preparer's PTIN is located on the right-hand side below the taxpayer's signature. Data may or may not be present in Field 01PSN. Valid characters are all blank, or all numeric with a "P" in the first character followed by eight numeric (a PTIN).

The first character in the PTIN must begin with the alpha "P" . The range for a valid PTIN is P00000001 through P99999998. A "P" followed by all zeroes or all nines is not valid.

Invalid Condition: - Field 01PSN is invalid if any of the following conditions are present:

Correction Procedure:

The Paid Preparer's Telephone Number is located on the right-hand side below the Preparer's EIN.

The Paid Preparer's Telephone Number should be shown as 10 characters. Only numerical characters (e.g., "0" through "9" ) are valid for this field.

Description: IRS Tax - 12 positions:

Invalid Condition:

Correction Procedures:

Description: IRS Numbers (3 positions):

Invalid Condition: Not all numeric.

Correction Procedures:

Description: IRS TAX (12 positions):

Invalid Condition:

Correction Procedures:

Description: IRS Number (3 positions):

Invalid Condition: Not all numeric.

Correction Procedures:

Description: Field 04CON is located in the Entity Section of the return.

Valid Condition: Field 04CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

Invalid Condition: Field 04CON is invalid if any of the following conditions are present:

Correction Procedures:

Description: Field 04FAD is located in the Entity Section of the return.

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

Invalid Condition: Field 04FAD will generate as an error when any of the following conditions are present:

Correction Procedures:

Ogden Submission Processing Campus (OSPC) will process foreign/international addresses and U.S. Possessions excise returns.

The determination of a foreign/international address is based only on the address of the entity. A foreign address will contain:

A foreign (international) address is any address that is not in one of the 50 states or the District of Columbia. All U.S. Possessions are considered foreign.

Returns with addresses in the U.S. Possessions are considered to be a foreign excise return for processing purposes and are entered in the same way as domestic addresses.

An Army Post Office (APO), Diplomatic Post Office (DPO), or Fleet Post Office (FPO) is not a foreign address. They are considered domestic addresses. The Postal Service established new address requirements for APO/DPO/FPO addresses. If an address appears in the old APO/DPO/FPO format, such as "APO New York, NY 091XX" , convert to the new State code based on the ZIP Code as follows: "APO AE 091XX" .

All excise returns with a foreign address are processed at the Ogden Submission Processing Center (OSPC).

Description: Street Address (35 positions):

Invalid Condition:

Correction Procedures:

Description: City (22 positions):

Invalid Conditions:

Correction Procedures:

Description: State (2 positions):

Invalid Condition: Occurs if the entry is not a valid state, possession or territory, see Exhibit 3.12.220-7, U.S. Possessions Zone Improvement Plan (ZIP) Codes, and Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

Correction Procedures:

Description: ZIP Code (12 positions):

Invalid Condition:

Correction Procedures: Check the field on the screen with the field on the return.

Description: Schedule A Sections 1, 2, 3, and 4-13 positions:

Invalid Condition: Not all numeric or zeros.

Correction Procedures:

Description: CRN amount (13 positions)

Invalid Condition: Not all numeric.

Correction Procedures::

Description: Credit Reference Number (3 positions):

Invalid Condition:

Correction procedures:

Description: CRN amount (13 positions)

Invalid condition: Not all numeric.

Correction procedures:

Description: Credit Reference Number (3 positions)

Invalid condition:

Correction procedures:

Fields Displayed:

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

Correction Procedures:

Suspense Correction:

Fields Displayed:

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

Correction Procedures:

Suspense Correction:

Fields Displayed:

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

Correction Procedures:

Suspense Corrections: Research IDRS using CC BMFOL to determine if payment(s) have posted incorrectly.

Fields Displayed:

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

Correction Procedures:

Suspense Correction:

Fields Displayed:

Invalid Condition: Error Code 005 will generate when the year-month of the processing date is later than the tax period plus 6 months and the received date is not present.

Correction Procedures:

Determine the Received Date using the following priorities when one is needed but is not stamped on the return or a valid handwritten received date is not present:

Fields Displayed:

Invalid Condition: Remittance is received with return but received date is not present.

Correction Procedures:

Determine the Received Date using the following priorities when one is needed but is not stamped on the return or a valid handwritten received date is not present:

Fields Displayed: