Form Urc-2 Download

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 must be familiar with and act in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For more information about the TBOR, see Taxpayer Bill of Rights, on IRS.gov.

When an unpostable condition appears on an account on IDRS (e.g., CC TXMOD, CC ENMOD), the format includes the letter U followed by a three-digit numeric code (Uxxx) called an unpostable code (UPC). The three digits indicate the cause of the unpostable. A UPC may also include a reason code (RC). The RC is a one-digit number between 0 and 9 which follows the UPC. Reason codes provide a reason why the account transaction was unable to post. Refer to the IDRS Command Code Job Aid, on Servicewide Electronic Research Program (SERP) under the IRM Supplements page, for examples of input and response screens (e.g., CC UPTIN, CC UPDIS, CC UPCAS, CC UPRES).

Form Urc-2 Download

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UPTIN: This command code (CC) displays all open and closed unpostable cases at the campus searched for the taxpayer identification number (TIN) entered. Refer to IRM 2.3.37, Command Code UPTIN for the GUF System, for more information about CC UPTIN. Also refer to IDRS Command Code UPTIN Job Aid, on the Servicewide Electronic Research Program (SERP) under the IRM Supplements page for examples of input and response screens.

UPDIS: This CC displays unpostable records on the UPRES screen. When CC UPDIS is input, the automatic screen display CC UPRES appears. The information displayed on CC UPDIS varies depending on the type of unpostable. Use CC UPDIS as a prerequisite for CC UPRES and CC UPCAS with definer "Z" . Research CC UPDIS to display a specific closed unpostable for the input sequence number. The closed unpostable will only appear on CC UPDIS until the correcting action is posted in the Thursday night correction tape run. Refer to IRM 2.3.48, Command Code UPDIS for the GUF System, for information about CC UPDIS. Also refer to the IDRS Command Code UPDIS/UPRES Job Aid, on SERP for examples of input and response screens.

UPCAS: Use CC UPCAS with definer "Z" to input message/history information to aid in the resolution of the unpostable condition. Briefly explain how the unpostable can be corrected. There are 80 characters available. Refer to IDRS Command Code UPCAS Job Aid, on SERP under the IRM Supplements page, for examples of input and response screens.

Research to determine the status of the open unpostable. Use CC UPTIN to identify the unpostable cycle date of the open unpostable. See IDRS Command Code UPTIN Job Aid, for more information. The unpostable cycle identifies the original unposting of the transaction and does not change as the unpostable is reassigned to another area for resolution (the cycle date information of the unpostable is shown next to the literal CYC on line 1 of UPTIN). Do not use the status date of an open unpostable to determine the appropriate time frame to respond to the taxpayer. The status date reflects the date the status was last updated and can change as the case is reassigned to another area.

Check CC UPDIS for possible cycle delays. The cycle the transaction should post is shown next to the Literal: REL CYC on Line 9 of CC UPRES. See IDRS Command Code UPDIS/UPRES Job Aid, for more information.

If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release is needed. Follow procedures in IRM 5.12.3.3, Lien Release Conditions, about manual lien releases. Submit a completed Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, to the Centralized Lien Unit, lien release contact. For more information see, Centralized Lien Processing, on SERP Who/Where.

Input the correct transaction codes (TC), item and/or credit reference numbers. Consider posted amounts, limitations for each TC, and item/credit reference number being input. See IRM 3.12.179.86, UPC 189 Reversal TC Amount Discrepancy, for more information.

When an unpostable is closed with a URC of 1, 2, or 8, a nullification code is entered by the Unpostables function to identify the receiving area of the closed unpostables. Refer to IRM 3.12.32.14, Nullify Area Codes, for more information.

When unpostables are closed, status code "C" shows on CC UPTIN the next day. The information remains on CC UPTIN for up to 90 days. Determine if the unpostable is closed the same day by checking CC UPDIS. Follow procedures in IRM 21.5.5.3.2.1, Unpostable Command Codes, above. Closed UPC 126 0 may typically be seen the same day.

If a correction to the adjustment is needed, re-input the transaction(s) using the corrected information and notate the NU DLN on the subsequent adjustment package. If using Correspondence Imaging Inventory (CII), notate the NU DLN in your CII case notes.

(18) Various editorial changes have been made throughout this IRM and IRM links, references and formatting has been corrected and revised as appropriate without changing any substantive content or its meaning.

Campuses monitor reports weekly for anomalies in the GUF system programming and elevate issues as needed. Headquarter analysts work with the Information Technology (IT) analysts to determine if additional action is needed to correct issues elevated. If needed, a ticket or a work request will be submitted to IT to update programming for the GUF system.

PROCESSING AREA: All unpostable records in category E1 are directly assigned to and closed by the Examination Function using instructions located in IRM 4.4.35, Audit Information Management System (AIMS) - Validity and Consistency - Unpostable Resolution.

For information on recovering volumes and completing the Work Planning and Control (WP&C) Report with the correlating OFP codes, see IRM 3.12.32.20.20, GUF 53-43, Weekly Resource and Inventory Report for OFP.

Keep inventories to a manageable level. Headquarters and the campuses use the weekly Submission Processing Miscellaneous Inventory Report to manage inventories (e.g., Unpostable Inventories, Unpostable Receipts, etc.). For more information refer to IRM 3.30.124.5.2.4, Data Elements and Source - Submission Processing Miscellaneous Inventory Report - Unpostables.

Work Total Aged Unpostable cases as quickly as possible. Do not exceed 20 percent (per Function and Master File) of the ending inventory. The Unpostable Workload report contains the percentage of aged ending inventory. For more information refer to IRM 3.12.32.20.19, GUF 53-41, Unpostable Workload Report.

Employees engaged in the unauthorized access or inspection of tax records are subject to disciplinary actions. Employees are allowed access to taxpayer records only when the information is needed to carry out their tax-related duties and their involvement in the tax matter does not create a possible conflict of interest.

Add History/Remarks to the UPTIN record including information to help close an unpostable condition. The GUF system will not accept previously input remarks on URC D, 1, 2, or 8 closures. Enter a slash (/) at the end of the remarks field if previous remarks are still valid with unpostable closing.

After reformatting 2023 purged unpostables to the 2024 format, ECC-MTB will send the transactions back to GUF so they can be associated with the database information. Reformatted unpostables are identified on the corresponding Master File Unpostable Inventory reports as follows:

The GUF 11-41 report contains data for returned purged unpostable records that do not match the GUF database. For more information on the GUF 11-41, see IRM 3.12.32.20.4, GUF 11-41, No Match Purge List. This report is produced for all Master Files.

GUF generates a nullification listing for each nullify area code used. For more information on nullification lists, see IRM 3.12.32.20.25, GUF 55-46, Nullified Distribution Listing Summary and GUF 55-47, Nullified Distribution Listing.

The following chart contains the functional areas and associated nullify area codes for URC "2" closures. If the range is not found in the chart, see IRM 3.12.32.14.2 (5), Nullify Area Codes for URC 2 for more information.

Unpostables are identified on the CCA4243 report as category Nullified Unpostable (NLUN). It is highly recommended that unpostable cases be resolved within seven business days. The open control base is given category code Nullified Unpostable ("NLUN" ). For more information on IDRS category codes refer to -14-9.html.

The UP SEQ NUM does not identify the cycle the record went unpostable at Master File. The UP SEQ NUM and the Master File Unposting Cycle may not be the same. The cycle for the record unposted reflects on the New Unpostable Report GUF 11-40 for each Master File. For more information on the GUF 11-40, see IRM 3.12.32.20.3, GUF 11-40, New Unpostable Report and Summary.

Format 1: When several cases all have the same "UP SEQ CYCLE" , input the code on line 1 as the common "UP SEQ CYCLE" . Then input the last 6-digits of the sequence number on lines 2 through 23 without entering the leading zeros. Input the common "UP SEQ CYCLE" in year and cycle format (YYYYCC).

The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format, enter the sequence numbers in pairs, separated by a dash. Enter only one pair of sequence numbers per line. Do not use commas and blanks to separate one case from another. Do not split a pair of numbers between two lines.

Output Display: The terminal output display for CC UPASG (INDIVIDUAL and BATCH input) is a blank screen with line 24 reflecting the terminal response if all input information was valid. If the information was not validated, it will display at the top of the screen with an asterisk (*) and an alpha character indicating why it did not validate. 17dc91bb1f