Reviewing Notices with Remittance Processing System (RPS) Indicators (Key 02)

An RPS coded return (TC 150) posts to the Master File and the corresponding RPS TC 610 or TC 670 payment transaction is not present on the module.

An RPS timely coded return (TC 150) posts and there is a corresponding RPS TC 610 or TC 670 payment transaction with a delinquent service center received date.

RPS notices are designated as selection Key 02 or by the literal RPS-Discrepancy or the Control D, NRPS Appended Data page. Review all notices with the RPS indicator.

Follow General Review Procedures. See General Review Procedures at IRM 3.14.2.6.

To locate the missing TC 610 or TC 670 payment:

Check the NRPS Appended Data for a pending, unpostable, or reject transaction.

Check the NRPS tax modules and the tax modules on IDRS. Follow the table below for missing TC 610 actions.

If

Then

The payment posted to an incorrect tax period

Transfer the payment. Use appropriate notice disposition. Refer to IRM 3.14.2.7.10, Notice Disposition.

The payment is found on another EIN (look for any cross-referenced data on the NRPS package tax modules) and research CC NAMEE on IDRS

Transfer the payment. Use appropriate notice disposition. Refer to IRM 3.14.2.7.10, Notice Disposition.

When researching IDRS, follow the table below if an unpostable is found:

Research CC SUMRY, TXMOD, or BMFOL

Input CC UPTIN to check the Generalized Unpostable Framework (GUF)

If an open case is found, use UPCASZ to notify Unpostables of the correct information

The TC 610 payment can be posted to the notice module but may have an incorrect date. The payment may have been delayed in processing or batched incorrectly. The payment date may need to be changed.

Verify the return is timely.

To correct the payment date, input CC ADD24 using IAT and use the same tax period on the debit and credit sides. See the table below.

Input the corrected transaction date on the credit side:

Use an Override Date Indicator 2 on both sides

Input a TC 570 on the credit side

If the payment cannot be located or transferred, print the notice.