Reminder:

Follow the table/procedures in IRM 3.12.21.4.2.20(7) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

The 2% Interest Date must be numeric and in YYYYMMDD format.

The 2% Interest Date may not be earlier than 1991-01-01 (i.e., January 1, 1991), nor may it be later than the current processing date.

TC 340/341 must be present for Sections 30 through 33.

If the date was transcribed incorrectly, correct using Action Code 6.

If the correct 2% Interest date can't be determined, reject, using Action Code 3. Attach Form 4227 to the document, notating, "2% interest to date can't be determined" , and route to the originator for research and/or correction (see IRM 3.12.21.4.2.20(7), below).

IMPORTANT: Follow the procedures in the table below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

If Originator Prepared Form 3413 (Transcription List (Account Transfer-In)):

If Originator Prepared Form 3552 (Prompt Assessment Billing Assembly):

If Originator Prepared Form 12810 (Account Transfer Request Checklist):

Go to Page 1 (Form 3413):

Find the following (originator’s) information in the lower-left corner of the Form 3413.

"Name and Date Prepared (mmddyy)."

"Telephone Number" .

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the appropriate notation described in IRM 3.12.21.4.2.20.

Attach Form 4227 to the (transaction) document, and send them to the originator for missing information, research and/or correction.

Send them to the originator for missing information, research and/or correction.

Go to Page 1 (Form 3552):

Find the following (originator’s) “IDRS Number” in the upper-right portion of the Form 3552 (under the Document Locator Number).

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the appropriate notation described in IRM 3.12.21.4.2.20.

Attach Form 4227 to the (transaction) document.

Send them to the originator for missing information, research and/or correction.

Go to top of page (Form 12810):

Find (originator’s) “IDRS Number” in the upper-right portion of the Form 12810 (under the "DLN" , "Unit" , and "Stop Number" ).

Use the "Unit" or "Stop Number" if IDRS Number not there.

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the appropriate notation described in IRM 3.12.21.4.2.20.

Attach Form 4227 to the (transaction) document.

Send them to the originator for missing information, research and/or correction.

See IRM 3.12.21.4.2.23 for more information regarding validity checks and if Large Corporate Underpayment (LCU) interest (i.e., additional 2 percent interest) is applicable.