Use these procedures for processing EPMF Entity issues. The Employee Retirement Income Security Act (ERISA), ERISA Filing Acceptance System (EFAST) 2 project moved processing to a vendor contracted by the Department of Labor (DOL). EFAST2 is a computerized processing system designed to simplify and expedite the receipt and processing of the Form 5500, Form 5500-SF and Form 5500-EZ using electronic filing technologies. Each year more than one million pension, welfare and fringe benefit plans file a Form 5500, Form 5500-SF or Form 5500-EZ to satisfy annual reporting requirements under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. These are considered EFAST2 returns.

EFAST2 returns can be viewed on the EFAST2 website and the data from the returns is transmitted to EPMF daily,

The Ogden Campus processes the paper Form 5500-EZ. Unless otherwise specified in the specific Entity instructions, use the procedures in IRM 3.13.36 when resolving all Form 5500-EZ accounts. Report problems encountered the same business day as discovered to the TE/GE Headquarters Program Analysts overseeing the program.

The IRS processes all Forms 5330. If we processed the return before January 1, 2001, a fact of filing posted to the EPMF and the assessment was made on Automated Non-Master File (ANMF). Most returns processed January 1, 2001 or later process as a BMF document and post to the master file. A TC 154 posts as a fact of filing to the EPMF for the Form 5330.

Various letters are referenced throughout this IRM that best address the situations. We strongly advise you to use these letters to leave an accurate audit trail. However, other letters are acceptable as long as the content is accurate and management approved the paragraphs.

We strongly advise any tax examiner using this IRM be familiar with the contents of IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, IRM 21.7.13, Assigning Employer Identification Numbers (EINs),IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input.

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

Numbers in parenthesis (e.g., (1), (2)) indicate paragraph numbers.

Indented numerical lists (e.g., 1., 2.) indicate steps you must take in order. Complete the procedure in step one before doing the procedure in step two and consider all steps.

Indented alphabetical or bullet lists (e.g., a., b.), indicate procedures or informational items where order isn't important, however, you must consider all items.

The following lists a glossary of frequently seen terms used in processing EP Returns and correspondence.

Terms Starting With A-F

Terms Starting With G-Z

Transaction Codes (TC) are three-digit numbers that identify a transaction being processed. They are a record of transactions posted to a taxpayer’s account on master file. A TC can be input from a coded document, an IDRS input, or it can be generated by the computer.

An IDRS input TC is generally input by a campus or area office employee attempting to make a change to the taxpayer’s account.

A generated TC occurs when certain conditions are present on the taxpayer’s master file account.

The following listing of TCs shows an indication of whether they are input or generated and an explanation of how they function.

Form 5500 series returns post with Transaction Codes 150, 977 (amended return) and 446 account moved or TC 154 for Form 5330 fact of filing.

Forms 5330 process as a BMF return since January 1, 2001 (MFT 76, Tax Class 4). Prior to January 1, 2001, the assessments posted on ANMF. Form 5330 with a period ending 198412 or earlier still posts to ANMF. Amended Form 5330 claims before January 1, 2001 still process as ANMF.

The valid Document Codes (4th and 5th digits of DLN) are as follows:

Form 5558 for Form 5500, Form 5500-SF, Form 8955-SSA and Form 5500-EZ post to the EPMF for granted extensions. If a Form 5500 return appears to be late, research the BMF using CC BMFOL and the IMF using CC IMFOL to determine if a TC 460/620 posted to an account that the plan sponsor reported the income tax for the business associated with the plan that has the same return year as the 5500 series return.

Form 8868 for Form 5330 post to the BMF with a TC 460/620.

Pending transaction identification codes indicate the status of the posting transaction on IDRS. These codes are displayed in front of the transaction. See Document 6209, Section 14.7, Pending Transaction Identification Codes/IDRS Merge Related Transaction Codes for a list of pending transaction codes.

List of Forms and Schedules for Employee Plans (EP): .

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 Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. Form more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

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 following your local procedures.

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

The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE) Division, Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

The SLAs are found at TAS Service Level Agreements

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

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

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

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

Make every effort to expedite completion of OAR cases. Form 12412 indicates timeframes for OAR Case completion.

For more detailed information, please refer to: IRM 13.1.19, TAS Operations Assistance Request (OAR) Process or the TAS SLA website at Service Level Agreements.

This number identifies the filer entity of an EPMF account. The sponsor/employer identification number on the EPMF is equivalent to the employer identification number on the BMF. If an entity has an EIN on the BMF, that same EIN should be used to file all EPMF forms. Rules that apply to the assignment of BMF EINs generally apply to the assignment of EINs on the EPMF.

The sponsor/employer may be one of the following:

A trust EIN identifies the pension benefit fund/trust in which all or part of the assets of the plan may be placed. We establish these EINs on the BMF and usually include the name of the plan. The trust EIN should never be used to file the 5500 series return except for the following three rare instances:

This number identifies the person or group of persons specifically designated as plan administrator by the terms of the plan documents under which the plan operates. If the administrator has an EIN on the BMF, use that same EIN for the AIN.

A plan number is a three-digit number assigned by the plan sponsor to differentiate between plans that are, or may be, established or maintained by the same plan sponsor, as shown in the table below:

Once assigned, the filer must use the same number consistently to identify the same plan.

If a plan terminates, its number can't be used for any new plan. Instead, use the next available higher number for the new plan.

If a sponsor has more than 500 of either type of plan, we assign a second EIN. This EIN states "Second EIN for plans" in the sponsor entity line on IDRS.

The plan number along with the plan name identifies a plan from other plans for a given sponsor.

The plan name, plan number, the type of return filed, and the plan month ending make up the plan entity. As long as the plan is in effect, the name and numbers stay the same.

The Entity function must be able to correctly identify a plan name before inputting any entity changes.

The plan name, plan number, and plan effective date should be the same each year a return is filed.

What may appear to be a new plan or a change in the plan name may not actually be a change. The filer may use abbreviations, initials, or vary the word order in the plan name.

Other plans with name differences may appear to be the same plan, but are not.

Compare the plan assets and type of pension plan as well as plan name to determine if the plan on the document is the same as the plan on master file.

The filer may change pension types by amending the plan, but you need to contact the filer to determine if this occurred.

The plan year ending is the month and year the plan year ends in YYYYMM format.

When assigning or establishing a plan number from a Form 5500 return, or trying to determine where a return eventually posts for delinquent return processing, apply the following procedures in IRM 3.13.36.14.5 (3) through IRM 3.13.36.14.5 (5) to determine the plan year ending.

If there is no plan year ending on the document:

If the plan year ending entered by the filer at the top of the return differs from the plan year ending on the preprinted return or label, use the filer entry.

Use the number of the month the plan year ends as the plan month ending unless the filer both began and ended the plan year on the first day of the month. In that case, use the prior month as the plan month ending. This applies only to full year returns.

A taxpayer may file a short year return (less then 12 months) but should never file a return for longer than 12 months.

The Customer Account Data Engine (CADE) 2 Program Office in Headquarters has 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.

With CADE 2, there are changes to campus cycles which begin with cycle 201201.

The new BMF, EO and EPMF campus cycles are:

BMF, EO and EPMF transaction posting time frames are outlined as follows:

Cycle posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC indicates the posting cycle. For IMF transactions, the following values for DD are defined:

IDRS Research Tools/Command Codes (CCs) are available for Business Master File (BMF) and Employee Plans Master File (EPMF) research. The following sections provide instructions on how to use these CCs for EPMF account resolution.

The Bulk/Bank EIN program assigns blocks of EIN(s) to a fiduciary or any other person authorized to represent 10 or more trusts/estates or pension plans. For additional information regarding Bulk/Bank Assignment Requests, see IRM 21.7.13, Assigning Employer Identification Numbers (EINs).

When assigning an EIN from a Form SS–4, input MFI "P" if the taxpayer is requesting the EIN for the sponsor of a pension or welfare plan.

Refer to IRM 21.7.13, Assigning Employer Identification Numbers (EINs), for additional information.

Before inputting any entity changes:

EPMF transactions other than TC 000 (Doc Code 63 and 64) and TC 150 resequence for three cycles to allow the TC 000 to post. TC 150s resequence for eight cycles.

When needing multiple transactions to adjust an account and some must post in later cycles than others, input a Posting Delay Code (range 1–6) with the transactions to be "cycled" .

The action to post these transactions to the MCC master file defers until the indicated number of posting cycles passes.

Determine the required number of delay cycles with respect to the first transactions to post.

Input all transactions in the same IDRS terminal session. You won't have to guess the actual posting cycle, which can vary based on operational factors at the Campus (Quality Review Operations) and at MCC (Annual "dead" processing cycles).

The "cycled" transactions hold on the MCC Resequencing Transaction files until the specific number of deferred posting attempts occurs, thus maintaining the required staggered sequence among the transactions.

The posting delay capability is available for the following IDRS transaction programs:

The Posting Delay Code won't post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS "PN" status pending transaction extends to account for any significant Posting Delay Code impact on the transaction.

The posting delay capability with these IDRS transaction programs should satisfy most "cycled" adjustment needs. For other IDRS transaction programs, the cycling capability is in some cases inappropriate (as with CC ESIGN) or unnecessary (as with CC FRM14 TDI or FRM49). The posting delay capability is part of the basic structure of our transaction processing.

Use of the posting delay code won't bypass any NAP checks that are programmed for a command code.

Entity changes come from the posting of the EFAST/EFAST2 return or a campus-processed Form 5500-EZ but the following transactions may also be input to change the EPMF entity.

Transaction Code 000 - this transaction code establishes an account on the BMF/IMF/EPMF not previously established on the master file or dropped from master file due to inactivity. Use CC BNCHG and input the following required fields along with information necessary to establish the account:

Transaction Code 011 - this transaction code consolidates or merges two or more EINs assigned erroneously to an EPMF Entity. Use CC BRCHG to consolidate sponsor entities. TC 011 is the only transaction code input by EPMF Entity using CC BRCHG. Overlaying CC ENMOD with CC ENREQR generates CC BRCHG. See the Multiple EINs section in IRM 3.13.2, BMF Account Numbers.

Transaction Code 012 – this transaction code reopens an inactive account on the master file. Filing requirements of such accounts are all "8" .

Transaction Code 013 – this transaction code indicates the primary name line changed. Always use the master file name control, not a check digit or dummy name control when changing the name lines.

Transaction Code 014 – this transaction code indicates the mailing address line changed.

Transaction Code 014 – this transaction code could also indicate a change to a foreign address.

Transaction Code 016 – this transaction code indicates a change to:

Transaction Code 020 – This transaction code deletes an account from master file if no modules are present that contain return or credit transactions.

When any transaction posts that changes the primary name line (first 35 characters), the prior name displays in the posted transaction section with the transaction code that made the change.

Command Code EPLAN is available for input of plan data module information.

Establish the plan data module by the input of a TC 000 (Document Code 64 using CC EPLAN or generated by the vendor) or by a TC 121/123 input by the AO via EACS.

If inputting a TC 000 Doc Code 64, and a TC 000 is already pending for the same plan number, an error message, "TC 000 PENDING FOR THIS PLAN NUMBER," generates.

TC 000 – Input via CC EPLAN to establish a plan.

TC 011 – Input via CC EPLAN to change a plan number/consolidate two plan numbers.

TC 012 – Input via CC EPLAN to reactivate a plan.

TC 013 – Input via CC EPLAN to change plan name.

When there is an indication of a change in name on the return or through correspondence, input transaction code 013.

TC 016 – Input via CC EPLAN to change plan filing requirement.

TC 017 – Input via CC EPLAN to change file folder number.

TC 020 – Input via CC EPLAN to deactivate/delete plan number.

TC 053 – Input via CC EPLAN to change plan year month

TC 127 – Input via CC EPLAN to change administrator data.

TC 128 – Input via EPLAN to change plan name and administrator data.

Input via CC FRM77 (Document Code 77) the following transaction codes:

Input via AO EACS the following transaction codes:

CC EPLAN transactions validate the input EIN, name control, and plan number against the NAP.

The administrator data input with the CC EPLAN transaction must match as closely as possible what the filer actually entered on the return in 3a. However, when using CC EPLAN, never enter the literal "SAME" for the Administrator name lines; instead use the Administrator Same Indicator if it’s valid for the transaction code.

When entering plan name lines for CC EPLAN transactions, enter the plan name exactly as written by the filer, if possible. For specific name instructions refer to IRM 3.13.36.14.4, Plan Name. If the plan name is sixty-nine (69) characters or fewer, input the complete plan name as entered by the filer.

IRM 2.4, IDRS TERMINAL INPUT, provides specific instructions for input of Command Code EPLAN for plan data changes.

The EPMF won't accept any transaction other than TC 000, TC 121, or TC 123 as a vehicle to establish the plan data module. TC 121 and TC 123 generate from EACS based on the filing of the plan application in the Area Office.

No access command code is needed before using CC EPLAN to make any plan data module changes.

When your research indicates a need for establishing the plan, input CC EPLAN with CC Definer "R" , the EIN with file source code P, the name control, the plan number, and an INTENT–IND "Y" .

EPLAN automatically generates a history item on ENMOD.

According to postal regulations, mail delivers to the last address immediately preceding the city, state and zip code. To input the mailing address, always use the P.O. Box as the mailing address if present.

A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business.

If both a location address and mailing address are present:

Use the following examples:

To delete a location address:

When changing the mailing address from a street to a Post Office (PO) Box number, do not revise the location address unless the taxpayer provides a new location address.

Don't input the additional four digits of the 12-digit zip code on TC 000, TC 014, and TC 019. The Finalist computer program automatically expands the 9-digit zip code to 12 digits.

The street address has a maximum of 35 characters when entered. When entering a street address, you most also input the city and state fields. You may use a major city code followed by 2 commas and the zip code.

Use the following guidelines when inputting the mailing or location street address:

Use the following street address abbreviations when necessary:

Use the following abbreviations to limit street address fields to 35 characters:

Use the following state codes in place of the city and state for CC ENREQ/BNCHG and EOREQ/EOCHG:

Use the following State and zip codes for territories and possessions:

Research in a geographical dictionary if the name of the foreign country isn't present and you can't determine it.

Since ISRP isn't able to input foreign addresses, Entity receives a copy of the first page of a return with a complete address from Code & Edit to input the foreign address.

Use the following guidelines to enter foreign addresses:

To input a foreign address as a location address:

To delete a foreign address as a location address:

The following are examples of foreign entities:

If entering a foreign address, enter the mailing street or foreign city/postal code and mailing city or foreign country/state/zip fields. Enter as follows:

When inputting the Foreign Address (FA) with CC EOREQ/EOCHG, Document Code 80:

Name control on the FROM account doesn't match the name control on the TO account.

A TC 150 or TC 977 (posted before cycle 8229) posted on both accounts for the same plan and plan period.

The TO account filing requirements are all 8s (a TC 020 was input).

Both accounts have an unreversed TC 121 and/or TC 123 on the plan module.

The merge of the two accounts produces an oversize module.

The TO account contains a memo freeze (indicates that a merge is already in process on the account). Don't automatically cycle the merge. Proceed with caution.

Both accounts have a delinquent module and the TDI location codes aren't equal.

Both accounts have a TC 960 on the same plan and plan period input by the same campus.

Both accounts have a TC 960 on the same plan and plan period input by different campuses.

Both accounts have an unreversed TC 420 on the same plan and plan period.

A module in one account contains an unreversed TC 424 posted in a cycle equal to or later than an unreversed TC 420 in the other account module for the same plan and plan period.

Both accounts have an unreversed TC 424 posted on the same plan and plan period.

One account contains an unreversed TC 977 posted later than an unreversed TC 420 or TC 424 in the other account for the same plan and plan period.

See IRM 3.13.36.27, Merge Fail (NOMRG) Transcripts (Entity and Plan Data), for instructions for resolving these no merge conditions.

For processing of Form 990-T, refer to IRM 3.13.12, Exempt Organization Account Numbers.

A taxpayer files Form 2848 to grant certain individuals a Power of Attorney to represent the taxpayer, receive and inspect confidential tax information for Forms 5500, 5500-EZ, 5500–SF, and Form 5330 (MFT 74 and 76).

The Entity Function receives Forms 2848, for MFT 74 and MFT 76, from the Ogden, Memphis and Philadelphia CAF units. When there isn't a plan number edited on the Form 2848 in the plan number box:

A Form 5330 is filed for an employee plan to report tax on funding deficiencies, excess contributions, prohibited transactions, etc.

Forms 5330 post to the BMF.

The Entity Function receives Forms 5330 from Error Correction/Rejects, RTR's, Unpostables and/or Code and Edit when any of the following conditions are met:

The TIN may be either an EIN or SSN.

Entity takes no action to update the master file from Form 5308.

If the filer files a Form 5308 in error at the campus and we receive it in Entity with neither an approval nor disapproval attached to the correspondence, mail the Form 5308 to:

Forms 5500 penalty assessment payments post to the BMF.

The Entity Function receives payment vouchers (CP 283) from Deposit, Error Correction/Rejects and/or Code and Edit when any of the following conditions are met:

The filing requirement established for a Form 5500-EZ is an "N" .

A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit-sharing or money purchase plan), other than an Employee Stock Ownership Plan (ESOP), which:

Form 5500-EZ filing requirements changed for plan years that began on or after January 1, 2007. As a result of this change, a Form 5500-EZ doesn't have to be filed for a plan year (other than the final plan year) if the filer has one or more one-participant plans that separately or together have total assets of $250,000 or less at the end of that plan year. Filers filing under the previous $100,000 assets rule may discontinue filing until they reach the $250,000 total asset threshold or until they terminate the plan and file their final Form 5500-EZ.

Form 5500-EZ filing requirements before January 1, 2007, for 1995 and later years, if the filer has one or more one-participant plans separately or together and has total assets of $100,000 at the end of any plan year beginning on or after January 1, 1994, must file a Form 5500/5500–EZ, for the year the assets exceed $100,000 and for each year thereafter, even if total plan assets are reduced to $100,000 or less.

Process Forms 5500-EZ using a plan number in the 001–500 series.

The Form 14704 is intended for sponsors of retirement plans who were required to file a Form 5500-EZ but failed to do so. The form is submitted to the IRS to request relief from late filing penalties.

A completed Form 14704 must be attached to the delinquent Form 5500-EZ return for the IRS Late Filer Penalty Relief Program. As of June 2015, there is a fee for participating in the program.

A filer may submit as many delinquent returns as necessary under the program. The fee schedule is dependant upon the number of returns submitted per plan number.

When received in Deposit, the fee should be posted to the earliest tax period listed on Form 14704.

All returns with a Form 14704 attached will be sent to Entity for processing.

The filing requirement established for a Form 5500–SF is a "T" if filing the Form 5500-SF as a short form instead of a Form 5500.

A Form 5500–SF may be filed instead of a Form 5500 if:

The filing requirement established for a Form 5500–SF is an "N" if filing the Form 5500-SF in lieu of filing a paper Form 5500-EZ.

A filer may file a Form 5500–SF in lieu of the Form 5500-EZ for plan years before January 1, 2020 if:

The filing requirement established for a Form 5500 is an "X" .

Filers must file a return/report every year for every pension benefit plan, welfare benefit plan, and for every entity filing as a DFE as specified below (pursuant to IRC 6058 and ERISA sections 104 and 4065).

All pension benefit plans covered by ERISA must file an annual return/report except as provided in this section. The filer must file the return/report whether or not the plan is "tax-qualified" , benefits no longer accrue, contributions weren't made this plan year, or contributions are no longer made. Pension benefit plans required to file include both defined benefit plans and defined contribution plans.

The following are among the pension benefit plans requiring a filed return/report.

We may receive Forms 5500 indicating the taxpayer isn't liable.

We may receive unprocessed Forms 5500. Research the return using the tools in IRM 3.13.36.16.2, IDRS Research Tools/Command Codes.

Forms 5558 for the Form 5500 series and post to EPMF with a TC 460 for an approved extension.

Forms 5558 may be received from Error Correction/Rejects, Unpostables and/or Code & Edit for the following reasons (the list isn’t all inclusive):

If a Form 5558 is received for a Form 5500 series return, perform the necessary research using the appropriate IDRS command codes, and/or the EFAST2 website to locate an EIN or plan number.

Forms 8868 for Forms 5330 post to the BMF with a TC 460/620.

If a Form 8868 is received for Form 5330 (information in Part III), perform the necessary research using the appropriate IDRS command codes to determine if a plan is established on the BMF (the EPMF doesn’t need to be established for a Form 5330 extension).

Entity will receive Forms 8955-SSA through interoffice mail from the SPP&O staff. These forms have been sent from the Social Security Administration because they are unable to process them as received.

Entity will send the returns back to the filer with letter 3064C. All returns will be sent using the approved paragraph that has been provided.

If any Forms 8955-SSA are returned to Entity as undeliverable they should be destroyed.

This transcript generates when both the name control and the cross reference name control in the FROM account mismatch either the name control or the cross reference name control in the TO account.

Ensure that the accounts belong to the same entity and should be consolidated.

Input TC 013 to change the name on the incorrect account. Input a new TC 011.

If you can't determine that the accounts should be consolidated or if the accounts shouldn't be consolidated, inform the originator of your action. Also, inform the taxpayer of his/her correct EIN.

If a TC 001 addressing a no merge "No Merge 803," follow the instructions below:

This transcript generates when two tax modules have the same plan number and plan period month ending and each tax module contains an unreversed TC 150 (or a TC 977 posted before cycle 8229).

Follow instructions in IRM 3.13.36.22 to resolve this condition.

If you can resolve the no merge condition and the accounts should be consolidated, reinput the TC 011.

If you determine that the consolidation attempt was in error, destroy the transcript.

This transcript generates when two plan data modules have the same plan period month ending and each plan data module contains an unreversed TC 150 (or a TC 977 posted before cycle 8229).

Process the same as in IRM 3.13.36.27.2 above.

This transcript generates when the TO account entity filing requirements are "8" (a TC 020 was input).

Verify that the correct account was closed.

This transcript generates when the TO account plan filing requirements are "8" (a TC 020 was input to the plan).

Process the same as in IRM 3.13.36.27.4 above.

This transcript generates when both accounts have the same plan number and each plan module contains an unreversed TC 121 or TC 123.

See IRM 3.13.36.22 for instructions.

If the accounts should be consolidated, input a new TC 011.

If the accounts shouldn't be consolidated, destroy the transcript.

Process the same as in IRM 3.13.36.27.6 above.

This transcript generates when a successful merge of the two accounts would produce a module or a section of a module that is larger than the limits established for programming.

Research the two accounts involved and determine if a TC 011 is needed. Contact the filer if necessary to make the determination. If the two accounts shouldn't be consolidated, dispose of the transcript in accordance with campus procedures.

If there are delinquent modules or potentially delinquent modules on either or both accounts that would be satisfied if the merge could be completed, input TC 590 cc 097 to the appropriate modules to prevent erroneous delinquency notices to the filer.

Process the same as in IRM 3.13.36.27.8 above.