Unpostable Transactions
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Each area is responsible for resolving its own unpostables.
Unpostables are voided by the Unpostable function at the campuses and forwarded with a computer generated Form 5147, IMF–IDRS Transaction Record, and Form 4227, Intra-SC Reject or Routing Slip, or A computer-generated Form 4251, Return Charge Out.
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