Blocking Series

The Blocking Series (BS) indicates whether a DLN will be a refile or a non-refile DLN. When an incorrect Blocking Series is used on an adjustment, the Files Function will return the source document and adjustment printout (Form 5147) for correction.

Use Blocking Series 00 when entering an adjustment that uses the original return as the source document.

The original return will be renumbered using the adjustment DLN.

Line through the original DLN on the return unless local procedures dictate otherwise.

Use Blocking Series 15 when adjusting Electronically Filed Returns or cases that do not use the original return as the source document (e.g., adjustment to penalties, interest, or to release a freeze).