Example:

You are making a batch of document rejects of foreign forms. You have 4 separate foreign forms from 1 taxpayer, and 2 more foreign forms from a different taxpayer. Count this as 2 records since you only have 2 different taxpayers. Batch them as an “I” batch.

f) Highlight or circle the appropriate sections on the batch sheet (Mixed or Flow, Pay.gov or OTC.net, Foreign Forms, etc.) if that information is available.

Assign each batch a complete batch number in the shared drive log for the appropriate month, see IRM 21.8.4.3.3.1, Batch Number Format.

Write a note in the “Notes” section of the batching sheet about why the batch is being rejected. For example, “8802 rejected for non-payment”, “No 8802, foreign forms only”, or something similar.

ICP the reject batch as normal, entering as much information as you are able into the standard fields used by Clerical during ICP, see IRM 21.8.4.3.4.1, Phase 1 - Inventory Control Process (ICP).