Slipped Blocks and Mixed-Data Blocks

"Slipped blocks" and mixed-data blocks occur when data from a document or payment posts to a module related to a different document or payment in the same block of DLNs. The erroneous data on the notice module usually belongs to the taxpayer whose document or payment is immediately before or after the notice document or payment in the DLN block sequence.

Slipped Blocks have the following characteristics:

A block (or part of a block) of documents or payments posted to the Master File incorrectly.

The incorrect transactions have DLNs from other documents or payments in the same block.

The DLN is usually from the document or payment immediately before or after the notice document or payment in the block sequence.

A slipped block may result in erroneous refunds, incorrect notices, and/or lost or missing documents, returns, or payments.

Mixed-Data Blocks have the following characteristics:

A block (or part of a block) of documents or payments posted to the Master File incorrectly.

The data is incorrect due to a transcription error.

A mixed-data block may result in erroneous refunds and/or incorrect notices.

Suspect a slipped block or a mixed-data block if any of the following conditions are present:

The data on the notice module does not match the data on the document.

A posted payment amount does not match the amount listed on the payment voucher.

A payment is missing or is misapplied.

Research and inspect the block by reviewing the Remittance Transaction Research (RTR) system to match checks with name/EIN. Refer to the RTR Decision Table below.

If the Situation Involves

And the Case is a

Then

Two or fewer taxpayers

Slipped or mixed data block

Resolve the case in Notice Review. (See IRM 3.14.2.7, Case Resolution.)

More than two taxpayers

Slipped block

Recharge and route the BMFOL prints and RTR check prints to the Accounts Management Function's Adjustments/Payment Tracer Unit.

More than two taxpayers

Mixed-data block

Recharge and route the BMFOL prints and RTR check prints to the Accounts Management Function (Adjustments).

When routing the case:

Input CC STAUP for 9 cycles on any balance due account.

Input a TC 570 on any credit balance account.

Close the Notice Review control base.

Enter appropriate history items.

Indicate in the remarks section of Form 3465, Adjustment Request, that a. through d. above have been completed.

Make every effort to resolve or route slipped and mixed data situations in cycle.