This section of the IRM provides general instructions for utilizing the ISRP system to transcribe data from a variety of forms listed in IRM 3.24.37.1.7 and how to utilize the ISRP system to perform quality review.

The purpose of the Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

The Budget and Accounting Act of 1950 required the heads of each department and agency to establish and maintain adequate systems of internal controls.

In 1982, the act was amended with the Federal Manager’s Financial Integrity Act (FMFIA) Public Law 97-255:

The Director, Submission Processing approves and authorizes issuance of this IRM.

The Planning and Analysis staff provides feedback and supports local management to monitor and achieve scheduled goals.

The Operations Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM.

The Team Manager/Lead assigns, monitors and controls the workflow to complete the work timely.

The Team Employee applies the instruction for the duties presented in this IRM on the ISRP system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.

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.

Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors Data Conversion reports. Below are 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.

Program Effectiveness: Program effectiveness is determined by Submission Processing employees being able to successfully transcribe data from a wide variety of tax forms. Goals are 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 function is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, 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.

Integrated Submission and Remittance Processing (ISRP) system access is granted through the Business Entitlement Access Request System (BEARS) process.

The processes included in this IRM are reviewed annually to ensure accuracy and promote consistency.

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 is a list of the acronyms that are used in this IRM section:

The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Tax Class/Document Code, Transaction Code, MFT, and related PRP (Program Requirements Package) Sections for IRM 3.0, IRM 3.24.0 and IRM 3.37.0. The table shows valid combinations for accessing the programs, program numbers, and entering the Block Header.

The following table lists the IRM Number, IRM Title, Forms, Job Name/Program #, Format Code and related PRP section for Internal Revenue Manuals 3.24.0 (formerly known as the General Purpose Programs (GPP), and formerly numbered 3.29.0). The table shows the valid Job Name/Program # and Format code to access the various programs. GPP IRM Program Numbers and Block Header Validity Checks:

Data entry is accomplished using Original Entry and Key Verification. A brief description of each follows:

Original Entry (OE) consists of:

Key Verification (KV) is, in effect, a duplication of the Original Entry input with the following exceptions:

Block Edit (BE) is used for correction of entered data and for Quality Review. Block Edit allows access to blocks which are partially entered, entered but not key verified, and which have been key verified. Quality Review can only access completed blocks.

This section provides instructions for log in, log off and security.

After successfully logging in as an Entry Operator (EOP), the Data Entry Operations window appears. SOPs may also display the Data Entry Operations by selecting "eop-applications" from the Start menu. The window consists of the following components:

Figure 3.24.37-3

This graphic shows the title bar, menu bar, and status bar that displays after logging on the system.

Please click here for the text description of the image.

The application used for data entry in the ISRP system is Visual Basic Data Entry Application (VBDEA).

If a locked block message appears, contact the Manager or Lead immediately. The Manager must release the block at the workstation before you can resume.

The ISRP Keyboard has three types of keys:

The Individual OPSTATS Report is a display that shows the operators production statistics for the current shift. To view the report, select "OPSTATS Report" from the Data Entry Operations window and press <Enter>. To remove data from the screen, press <ALT>-<F> and <Enter>.

Fields displayed in the "OPSTATS" window are as follows:

This section provides instructions for the Original Entry (OE) of data into the ISRP System for processing. This data is transcribed by EOPs from blocks of documents. The OE function consists of OE New and OE Resume. OE New is used when first starting to enter a block. OE Resume is used to resume entering a block that was exited prior to entering all documents in the block. Detailed instructions for transcribing different types of documents are located in the document-specific IRMs.

During OE, the system does the following:

To access a block for Original Entry (OE) of work use the following instructions.

The EOP must, as entries are made, visually check the Serial Number of each DLN for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer the document to the Manager.

EOPs will enter each block of documents in appropriate formats as outlined in the ISRP Transcription Operation Sheets in other chapters of the IRMs (e.g., IRM 3.24.0).

This section provides instructions for Key Verification (KV) of documents in which operators verify data previously transcribed into the ISRP system. A KV EOP selects Key Verification from the Data Entry Operations Menu Bar. The KV function consists of KV New and KV Resume. KV New is used when first starting to verify a block. KV Resume is used to resume verifying a block that was exited prior to verifying all documents in the block. Detailed instructions for transcribing different types of documents are located in document-specific IRMs.

Key Verification (KV) takes place after a block has been completed in OE and consists of re-keying certain portions of the data that was entered during OE to ensure that accurate data is passed forward from ISRP to other systems for further processing. When there is a difference between the KV entry and the OE entry, the system signals the operator to make corrections as necessary.

All block headers require Key Verification. KV of other data in the block is determined by programming requirements and criteria set by SOPs.

An operator must not verify a block of work that they previously entered unless authorized by management.

To access a block for KV of work use the following instructions.
Key Verification (KV)

Block Edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. BE allows access to any block that has not been sent forward from ISRP for further processing.

To access a block for Block Edit, use the following instructions.

EOPs can select a block of work for Block Edit when the block is in the following statuses:

If the block is in OE Partial and the operator performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block.

Quality Review (QR) can select a block of work for review by taking the following actions. The dialog request box is somewhat different for QR:

The block status must be OE complete to retrieve blocks using a QR ID. Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" .

All users are able to view data. EOPs are able to change data. Each processing site determines whether its QR operators are allowed to change data.

Navigation is exactly the same for BE as for OE; and, the same rules apply when performing BE. All field validation rules and field type rules are the same.

The following instructions are for entering a section:

The following instructions are for entering a document:

Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields and are color-coded on the VBDEA screen as described in IRM 3.24.37.2.3.2, Visual Basic Data Entry Application Screen Display, and are denoted by stars (★★★★★★) in the "Fld. Term" column in the document-specific transcription instructions. If you try to bypass a MUST ENTER field without entering data, the system will stop on the field and generate the message "MUST ENTER FIELD" . Some MUST ENTER fields can be overridden as indicated in the specific instructions for the field. However, most require that something be entered. To continue entering data, use the following procedures:

It is the responsibility of the EOP to visually check the DLN on Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the Block Header record. If it does not match, refer the block to the Manager.

EOPs MUST, as data is being entered, visually check each DLN on the documents for illegibility or multiple "live" DLNs. (A "live" DLN is one that is not lined through or marked void.) In these situations, refer to the Manager. This can be done after the block is entered.

The KV EOP must key verify the DLN of the Block Header entry from the first document of the block of work.

Editing on documents will be in various colors as follows:

Honor misplaced entries arrowed from one line to another.

Honor misplaced or corrected entries, arrowed or changed by the taxpayer, although not in red, orange, brown, blue, green, or purple.

Prior Year forms will have transcription lines edited to reflect current year line numbers.

With two exceptions, items on a document with a red, orange, brown, blue, purple, or green "X" to the left will not be entered. Treat an "Xed" item as follows:

If Code & Edit or the taxpayer has "Xed" a section out, do not enter the section.

All fields, except for money amounts, circled in red, orange, brown, blue, purple, or green will not be entered. Treat red, orange, brown, blue, purple, or green circled items as follows:

Mis-blocked documents (e.g., a Form 1040EZ in a Form 1040 block), documents with a format differing so greatly from the current format that they cannot be feasibly transcribed (a Form 1040 in the 1962 format in a current Form 1040 block), or mixed forms (e.g., page 1 of Form 1040-NR with page 2 of Form 1040) should be processed as follows:

If a schedule or form cannot be transcribed because it is with the wrong program (e.g., Form 8283 with Form 1040) do not enter Action Code 610. Enter all valid sections.

The IRS Received Date, often referred to as Received Date, is the date a document is first received by the IRS at any office or Submission Processing Site. Although most returns will have a Submission Processing Site Received Date stamp, returns from other IRS offices with a stamped Received Date are valid. Some examples of other offices are: Field Offices, Collection Branch, Examination Branch, etc., See Exhibit 3.24.37–7 and Exhibit 3.24.37–8 for examples of valid and invalid Received Date Stamps. If you have any doubt as to the validity of the Received Date stamp, contact the Manager. The Received Date, if it is stamped on the face of the return, will be transcribed into each document in MMDDYY format.

An Official Received Date Stamp may consist of no less than:

The Received Date cannot be greater than the current processing date.

Honor date stamped information edited in black ink or pencil. Do not enter date stamp information if "Xed" or circled in black ink or pencil.

Process all dates, e.g., Received Date, Transaction Date, Tax Period, Year of Birth, etc. EXCEPTION: THOSE IN THE BLOCK HEADER, as follows unless otherwise instructed in the document-specific IRMs:
Examples

Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, CC, will be generated by the system based on the year entered.

Tax Year/Birth Year require only a year entry. Tax Years are 4 positions in CCYY format. Enter YY. The century digits, CC, will be generated by the system based on the year entered.

Use the following table to translate months into MM format:

The IRS uses four different types of Taxpayer Identification Numbers (TINs) when processing Individual Master File (IMF) Taxpayer accounts. The following table contains the type of TINs and their format:

The Form 1040 family may also contain Employer Identification Numbers (EINs) and/or Preparer Taxpayer Identification Numbers (PTINs) on the tax return or associated forms and schedules.

The following rules apply to all TIN type elements.

SSNs and EINs can appear with the hyphens on the ISRP displays.

If identical TINs are shown for taxpayer, spouse, and/or dependents, enter as shown.

It is not necessary to press <Enter> after entry of the primary TIN. The cursor is automatically positioned on the next field of entry.

If the Primary TIN in Section 01 is not present, enter 9 periods. If any other TIN is not present, press <Enter> only.

If two or more TINs are shown on the same line, enter 9 periods.

If the TIN is incomplete, enter the digits shown followed by periods to complete an entry of 9 digits.

If the TIN is more than 9 digits, enter the first 8 digits and a period.

Enter a period for each illegible digit in the TIN.

If a TIN contains all the same digits, such as 000-00-0000, 111-11-1111, or P22222222, press <Enter>.

If any TIN contains an alpha character, including Xs, enter the numerics followed by periods to complete an entry of 9 digits.

If preparer PTIN or EIN is not in the designated area (e.g., stamped), enter the PTIN or EIN in the appropriate field based on the format shown in (2). If the PTIN or EIN is not in the required format, do not enter.

Figure 3.24.37-7

This graphic shows the paid preparer's area of the tax return to show where the field entries can be obtained from stamped preparer information

Please click here for the text description of the image.

All money fields will be DOLLARS ONLY unless otherwise specified.

Entry of Cents

Zero Amounts — Press <Enter> only for all zero or blank amounts unless otherwise directed in the procedures.

Negative amounts — If the taxpayer indicates a loss (e.g., negative sign, brackets, the word "loss" ) in the near vicinity of the line, accept taxpayer's indication, when possible. If the field does not accept a negative entry, enter the amount as positive, unless otherwise instructed.

Edited Amounts — Enter the amount exactly as edited, unless otherwise instructed.

If there are two or more money amounts shown on a single line, if the amount is illegible, cannot be determined, or not in US currency, press <F12> to fill the field with question marks (?).

If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:

If any of the entity data lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.

NAME1 — When the caret (<) is not at the end of the field and has been entered:

NAME1 — When the caret (<) is at the end of the field or has not been entered:

AIL (Additional Information Line)

ADD

C/S (City/State)

When the name is illegible in the NAME1 field, enter a period (.) for the illegible character and continue entering the rest of the line.

When the AIL, street, or city/state is illegible, enter the pound sign (#) for the illegible character and go to the next field.

When the Computer Condition Code (CCC), Return Processing Code (RPC), Audit Code (AUD C), Form Processing Code (FPC), or Special Processing Code (SPC) is illegible, enter a pound sign (#) for each illegible character.

Enter the Name Control as follows:

Determine a Name Control using the following procedures. The individual's last name must be determined in order to enter the correct Name Control. See IRM 3.24.37.4.15 for procedures in identifying the individual's last name when determining Name Controls.

Individual Name Control

Examples of individual Name Controls:

Business/Corporate and Other BMF Name Controls

Enter a caret (<) instead of a space to identify the primary taxpayer's last name.

On a joint return, enter an ampersand (&) between the primary and spouse's names or for the word "and" or "or" .

The following rules and examples should be used when the primary taxpayer's name contains two last names. See IRM 3.24.37.4.15(5), (6), and (7) for Hispanic, Asian-Pacific, and Native American names. The rules are to ensure a match on the E-EIF and are not necessarily what the taxpayer has indicated in the "Last name" box.

If the taxpayer uses a Prefixed last name, such as and not to be limited to, "Van" , "Von" ,"Van der" , "Vonder" , "Vander" , "Al" , "El" , "Le" , "Abu" , "St." , "La" , "Di" , "Da" , "De" , "Der" , or "Du" , consider this prefix as part of the taxpayer's last name. See IRM 3.24.37.4.15(6)a for Asian-Pacific names.

Use the following rules for entering Hispanic names.

Use the following rules for entering Asian-Pacific names.

Native American last names may contain several words.

Enter spaces as follows.

Omit prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Ms., and Miss. Also omit "Mrs." if the woman's given name is present.

Reverse the first and last names when the last name is obviously first.

Enter hyphens where shown.

Omit and do not space for an apostrophe (') or parenthesis ().

Always enter suffixes Jr., Sr., or Minor where shown or edited on the document. Omit suffixes such as "MD" , "CPA" , "TP" , and "SP" .

Enter Roman Numerals (alpha) for numbers that follow a name where shown on the document.

Enter "DECD" as an abbreviation for Decedent, Deceased, Dec'd, Dec't, etc. where shown:

Omit "Estate of" if shown or edited.

Refer to the following instructions when part of the name is missing.

When entering a name at the NAME1 prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.

Underlining will identify an entry for the AIL prompt.

When entering an address at the AIL prompt, follow the street address procedures.

In-Care-of Names/Addresses should be entered on the AIL whether underlining is present or not.

For any return where DECD has been identified for entry on NAME1 and there is not a person's name edited or present for the AIL, enter a single pound sign (#) at the AIL prompt. If the AIL field contains an entry other than a person's name, enter the AIL information followed by a # at the AIL prompt.

When entering additional information at the AIL prompt and the error message "FIELD OVERFLOW" displays, see IRM 3.24.37.4.11.

The purpose for the following instructions is to achieve uniformity so that duplicate filers can be identified.

Use the following rules if required to enter a street address.