010861124083 010861124085 100861113127 100861113128›Note:
Slipped Blocks/Mixed Data/Mixed Entity
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A slipped block occurs when an operator has transcribed the entity from one document and the remaining information from another document in the block.
Receive debit and credit adjustments from the depositary to adjust encoding errors contained in a slipped block.
Determine the extent of the slipped block condition.
Establish a worksheet encompassing all items in the block. Form 813 may be photocopied, and the copy made into a worksheet similar to that shown in Figure 3.17.10–59, Form 8546, Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check.
Figure 3.17.10-58
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If the taxpayers each have received the correct credit, but the document number on MFTRA does not match the actual number on the document, renumber the documents. In this case, deposit balances.
If the taxpayers have been credited with incorrect amounts and the deposit balances, transfer credits to the correct accounts as described in IRM 3.17.10.4.3 , Encoding Error. In this case, taxpayer 30 received taxpayer 29's credit and taxpayer 31 received taxpayer 30’s credit. See Figure 3.17.10-58, Local Slipped Block Worksheet.
In the "true" slipped block, the taxpayer's account is usually credited properly, but the bank has improperly debited the taxpayer's checking account.
Assemble documentation to request proper debits and credits from the depositary. Annotated Form 813 with supporting checks and other materials will be necessary.
When a credit is received, place into the URF until the block is balanced.
When a debit is received, place into the DCF until the block is balanced. If the debit is added to the DCF with the last three digits of the slipped block DLN entered as the name control, it will appear on the Aged report which can be monitored daily.
After all corrections have been received, the credits and debits should balance.
If the debits and credits do not balance, search the taxpayers' accounts for duplicate credits or for accounts not receiving proper credit.
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