Internal Revenue Manual Part 3. Submission Processing

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part3/irm_03-024-183), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 3.24.183, ISRP System-Planning and Control Data.

(1) Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, correcting IRM links, Plain Language updates to improve readability, etc. This also includes updates throughout to organizational title Wage and Investment (W&I) to Taxpayer Services (TS) where applicable.

James L. Fish Director, Submission Processing Taxpayer Services

Purpose: The Integrated Submission and Remittance Processing (ISRP) System is used to process forms and remittances. Data is entered, processed and fed to other IRS systems. This chapter provided instructions for the Original Entry, Key Verification, and Block Edit of tax returns and related data through ISRP.

This section provides instructions for entering and verifying data from block control documents and source documents for Delinquent Account Transactions, using the ISRP System.

Audience: The primary users of this IRM are Submission Processing employees; mainly clerks and managers.

Policy Owner: The Director of Submission Processing.

Program Owner: Return Processing Branch, Mail Management/Data Conversion Section (an organization within Submission Processing).

Primary Stakeholder: Management officials who rely on accurate data gathered by ISRP.

ISRP System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by clerks. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP.

The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC)

All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Submission processing Activities:

Code sections which provide the IRS with the authority to issue levies

Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986

Policy Statements that provide authority for the work being done

The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

The Planning and Analysis staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

The team manager is responsible for assigning, monitoring and controlling the work flow to accomplish timely completion of the task required throughout this IRM.

The employee is responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the IRS.

Program Reports: Below is a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

PCC 6040, SC WP&C Performance and Cost Report

PCC 6240, SC WP&C Program Analysis Report

Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

The following terms or acronyms are utilized throughout this IRM:

Term

Definition

Key Verification (KV)

The operators perform quality review on payments through an electronic method called Key Verification.

Original Entry (OE)

The operators manually key enter data from both scanned images and paper documents.

IRM 3.24.37, ISRP System - General Instructions.

IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer’s rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights.

IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

This section provides instructions for entering and verifying data from control documents and source documents that will produce Planning and Control Data Analysis Reports.

Control data will be transcribed from Form 1332, Block and Selection Record, using the Integrated Submission and Remittance Processing (ISRP) system.

Data will be transcribed from Form 8350, Correction to Block Proof Summary Balance Forward Records and the Block Deletes Processed List.

Clerks should determine the appropriate Program Numbers and Format Codes from the table below.

FORMS

PROGRAM NUMBERS

FORMAT CODES

8350

59701

221

Block Deletes Processed List

59705

176

Press the MINUS/Hyphen (-) key for any amount field enclosed in brackets or parentheses.

Enter a zero (0), if present, as the amount.

All original entry will be 100 percent verified.

The following exhibits represent specific data entry procedures.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Service Center (SC) Block Control

ABC

The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog box. It cannot be changed.

(2)

SC Code File Location Code (FLC) District Office (DO)

FLC/DO

SC Code "00" will always be generated. No entry is required.

(3)

Format Code

FCODE

Enter as follows:

For program 59701, enter "221"

For program 59705, enter "176" .

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

Serial Number

SER#

Press if the correct serial number appears automatically; otherwise, enter the two digit serial number. Each line is to be considered as a separate document.

(3)

Submission Processing Campus Code

SC

★★★★★★

Enter the edited code from the top margin of Form 8350 or Form 1332.

This field is very important for a processing site other than the originating site. It is a MUST ENTER field for document "00" and will be generated into remaining documents until changed. If the Service Center is not edited, see manager for current procedures.

(4)

System Identification (ID) Code

COL 2

★★★★★★

Enter from column "2" .

(5)

Program Number

COL 3

★★★★★★

Enter from column "3" .

(6)

Cumulative Good Transactions

COL 4

MINUS (−)

Enter amount from column "4" .

(7)

Current Error Inventory

COL 5

MINUS (−)

Enter amount from column "5" .

(8)

Current Reject Inventory

COL 6

MINUS (−)

Enter amount from column "6" .

(9)

Cumulative Raw Errors

COL 7

MINUS (−)

Enter amount from column "7" .

(10)

Current Block out of Balance (BOB) Inventory

COL 8

MINUS (−)

Enter amount from column "8" .

(11)

Cumulative Conversion Volume

COL 9

MINUS (−)

Enter amount from column "9" .

(12)

Current Block Delete Inventory

COL10

MINUS (−)

Enter amount from column "10" .

(13)

Cumulative Block Deletions

COL11

MINUS (−)

Enter amount from column "11" .

(14)

Cumulative BOBS

COL12

MINUS (−)

Enter amount from column "12" .

(15)

Cumulative Unpostable Rejects

COL13

MINUS (−)

Enter amount from column "13" .

(16)

Cumulative Raw Rejects

COL14

MINUS (−)

Enter amount from column "14" .

(17)

Cumulative BOB Blocks Converted

COL15

MINUS (−)

Enter amount from column "15" .

(18)

Cumulative BOB Blocks

COL16

MINUS (−)

Enter amount from column "16" .

(19)

Action Code

COL17

★★★★★★

Enter from column "17" .

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

Serial Number

SER#

Press if the correct number appears automatically; otherwise enter the 2–digit serial number. Each line is to be considered as a separate document.

(3)

Submission Processing Campus Code

SC

★★★★★★

Enter the edited code from the top margin of the input document or Form 1332.

This field is very important for a site other than the originating site. It is a MUST ENTER field for Document "00" and will be generated into the remaining documents until changed.

(4)

Processing Code

COL 1

Enter the digit from column No. 1, Processing Code.

(5)

Master-File-System-Identification (ID)-Code

COL 2

Enter the digit from column No. 2, System-ID.

(6)

Block-(Document Locator Number (DLN)

COL 3

Enter the digits from column No. 3, Block DLN.

(7)

Block-Document-Count

COL 4

Enter the digits from column No. 4, Block Document Count.

(8)

Program-Number

COL 5

Enter the digits from column No. 5, Program Number.

(9)

Martinsburg Computing Center (MCC) Deletes

COL 6

Enter the digits from column No. 6, MCC Deletes.

★★★★★★ indicates a MUST ENTER field.

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