text:
- 184.108.40.206 Service Level Agreements (SLA)
- 184.108.40.206 EPMF Unpostables
- 126.96.36.199 General Concepts and Correspondence Guidelines
- 22.214.171.124 Unpostable Category Codes and Names
- 22.214.171.124 Protection of Taxpayer/Filer Accounts
- 188.8.131.52 EPMF Forms and Schedules
- 126.96.36.199 Filing Requirements
- 184.108.40.206 Sequence of Accounts on the EPMF
- 220.127.116.11 Plan Number
- 126.96.36.199 Transactions and Document Codes
- 220.127.116.11 Research Information, Methods and Tools
- 22.214.171.124 Transaction Code 151
- 126.96.36.199 Alternatives to TC 151
- 126.96.36.199 Filer Contact and Correspondence
Manual Transmittal
June 22, 2017
(1) This transmits revised IRM 3.12.166, SC Error Resolution, EPMF Unpostables.
Material Changes
(1) Incorporated IPU 16U1286 issued 08-09-2016 IRM 18.104.22.168-Added instruction for UPC 498 RC 2 MFT 75 (TC 520 or TC 521)
Effect on Other DocumentsThis supersedes IRM 3.12.166 dated July 1, 2016.
AudienceWage and Investments:
Employees working Employee Plans Master File Unpostables.
Effective Date(07-01-2017)
Sean O'Reilly
Acting Director, Business Systems Planning
Government Entities and Shared Services
Tax Exempt and Government Entities
National Service Level Agreements (SLA) have been established between Operating Divisions. This section contains specifics regarding SLA that pertain to activities performed by use of this IRM.
The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS-referred cases. It includes specific actions to take on TAS referrals and specific timeframes for completing those actions.
Find SLA procedures in IRM 13, Taxpayer Advocate Service
The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer's problem. The TAS uses Form 12412, Operations Assistance Request, to initiate the OAR process.
In cases requiring an OAR, TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion.
When TAS requests expedite processing, Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging email, fax, or by phone within one workday of receipt of the OAR.
For OARS that don't require expedite processing, the Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging email, fax, or by phone within three workdays of receipt of the OAR.
Make every effort to expedite completion of OAR cases. Form 12412 indicates timeframes for the assigned area to complete the case.
Manager/employee: Work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon timeframes for follow-up based on the facts and circumstances of the particular case.
Employee: If you can't resolve a taxpayer's case by the requested timeframe or by a negotiated extension date, immediately notify your manager.
Manager/employee: Discuss the findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer. However, this doesn't stop you and your manager from also communicating that decision to the taxpayer.
Manager/employee: If you and the TAS contact can't agree upon the resolution to the taxpayer's problem, the TAS employee elevates this disagreement to his/her manager who discusses it with the appropriate Operating Division manager. You and your manager are to also elevate any disagreement to his/her manager.
For more detailed information, please refer to: IRM 13.1.19, TAS Operations Assistance Request (OAR) Process, or the TAS SLA website at http://tas.web.irs.gov/policy/sla/default.aspx.
This subsection provides instructions for correcting unpostables from the Employee Plans Master File (EPMF). The Campus doesn't process of Form 5500, Annual Return/Report of Employee Benefit Plan and Form 5500-SF, Annual Return/Report of Employee Benefit Plan Short Form. The Employee Retirement Income Security Act (ERISA) Filing Acceptance System (EFAST) 2 Project moved processing to a vendor contracted by the Department of Labor (DOL). EFAST 2 is a computerized processing system designed to simplify and expedite the receipt and processing of the Form 5500 and Form 5500-SF by electronic filing. More than one million pension, welfare and fringe benefit plans file Forms 5500/5500–EZ/5500-SF each year to satisfy reporting requirements under ERISA and the Internal Revenue Code. Unless otherwise specified in the specific UPC instructions, use the procedures in IRM 3.12.166 when resolving all EFAST2 and campus unpostables. Report problems encountered the same business day as they're discovered to the TE/GE Headquarters Program Analyst overseeing the program.
The Ogden Campus performs paper processing of Form 5500–EZ, Annual Return of One-Participant Retirement Plan,. Unless otherwise specified in the specific UPC instructions, use the procedures in IRM 3.12.166 when resolving all Form 5500–EZ unpostables. Report problems encountered the same business day as they're discovered to the TE/GE Headquarters Program Analysts overseeing the program.
Ogden Campus processes all EPMF Unpostables, even if generated at another location. Use CMODE to access and close these unpostables.
This section contains correction procedures for EFAST2 and campus unpostables created from the EPMF for employees working in the unpostable function in the campus.
Responsibility and Authority
This section applies to the individual closing of specific unpostables. See IRM 3.12.32, General Unpostables, for the general unpostable instructions for the Generalized Unpostable Framework (GUF).
This section also applies to the management of EPMF Unpostable processing.
Use the instructions in IRM 3.12.32, General Unpostables, in conjunction with IRM 3.12.166, EPMF Unpostables, and IRM 3.13.36, EPMF Account Numbers.
Amended Return – A second return filed before or after the due date which changes information submitted on the original return.
Assess – To impose or increase tax, penalty, and/or interest.
Audit Information Management System (AIMS) – Is a computerized database that is a subsystem of IDRS. It provides a system to establish and requisition returns, as well as update, assess, and abate taxes, penalties, and credits on returns under examination jurisdiction.
Automated Non-Master File System (ANMF) – Is a computer system that houses a collection of revenue accounting transactions on taxpayer accounts. Its purpose is to provide a means for the assessment and abatement of taxes, penalties and interest.
Automatic Data Processing (ADP) – The handling and processing of data from electronic machines with a minimum of human intervention.
Batch – A group of work of like documents within a program code.
Business Master File (BMF) – A magnetic tape file maintained at Martinsburg Computer Center (MCC) containing information about taxpayers filing business returns and related accounts.
Calendar Year – The 12-month period from January 1 through December 31.
Command Code (CC) – Five character code used to input data on the Integrated Data Retrieval System (IDRS).
Computer Paragraph (CP) – Computer generated notices to request information or give information to the taxpayer regarding certain aspects of their tax return. Also, certain notices generated to inform the campus of postings to the Master File that require additional action.
Controlling DLN – This Document Locator Number (DLN) controls the location of the return in the files. It can be an original return DLN or a new DLN assigned to certain Examination, or Collection adjustment documents (Also known as a Refile DLN).
Corporation – A business organization formed by a group of people joined together to act as a single entity.
Cross-reference (X-REF) – Identifies related TINs and the sort name (DBA-Doing business as).
Cycle – One week's processing at the campus and MCC. The cycle is expressed by a six-digit code. The first four digits represent the processing year and the last two digits represent the processing week in that year.
Delinquent Return – A return filed and received after the due date.
Document – A form, voucher, or written evidence of a transaction, which establishes or affects an account.
Document Locator Number (DLN) – The document locator number (DLN) is a 14 digit controlled number assigned to every return or document input through the ADP system. The fourteenth (last) digit is the year of processing, and is computer generated and appears on all records on the EP Error Register. The DLN is used to control, identify, and locate documents processed in the ADP system. The DLN identifies the type of document and/or return received including the date and year of input.
Due Date – A prescribed date on which a calendar or fiscal year return must be filed.
Dummy Return – An input return not prepared by the taxpayer, or an input document treated as a return.
EBSA – Employee Benefits Security Administration.
Editing – Examining and perfecting returns by correcting misplaced, incorrect, or illegible entries.
Edit Sheet – A form coded and attached to a return for use in transcribing data from the return.
Employee Plans Master File (EPMF) – A magnetic tape file maintained at MCC consisting of tax sheltered pension/profit sharing plans.
Employee Retirement Income Security Act (ERISA) – This act ensures that each participant in a pension or welfare plan has a plan operating according to the law.
Employer Identification Number (EIN) – An assigned nine-digit number to identify a business tax account.
End User Access System – A computer system with the capability of accessing Form 5500-EZ and Form 5500 online images produced from the Department of Labor's (DOL) EFAST processing system. This system was used before EFAST2 implementation and is no longer available.
Entity – That portion of the Master File record which identifies the taxpayer. It contains name, address, social security or employer identification number, employment code if applicable, name control (first four characters from the taxpayer's name), location codes, filing requirement codes, fiscal period, plan number, plan effective date and date of establishment.
ESOP – Employee Stock Ownership Plan.
Federal Records Center (FRC) – Used by file clerks to indicate when a requested return is no longer housed at the campus and has been shipped to the FRC building.
File Folder Number – A nine digit number assigned by the Area Office to the case file of a plan application for internal control purposes. This number appears on all determination and opinion letters issued.
File Location Code (FLC) – Digits 1 and 2 of the DLN. Identifies the location where the return is filed.
Fiscal Year – A 12-month period that ends on the last day of any month except December.
Fiscal Year Month (FYM) – Any month a taxpayer elects as the ending month of an accounting year.
Individual Master File (IMF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing Individual returns and related documents.
Individual Retirement Account File (IRAF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing Individual Retirement returns and related documents.
INOLE – IDRS CC used to display current Master File entity information.
Input Cycle (IC) – Cycle date of IDRS input.
Integrated Data Retrieval System (IDRS) – A computer system with the capability to instantaneously retrieve or update stored information, which will work in harmony with the Master File or taxpayer accounts. This system is used for quick resolution of problems and inquiries concerning current and prior taxpayer returns.
Interfile – A document or block of documents that was absent when the related documents were retired to the FRC or sent to the microfiche contractor.
Julian Date – Digits 6, 7, and 8 of the DLN corresponding to the numeric day of the year.
Keogh (self-employed plan) – Plan of a sole proprietor or partnership with no common law employees or a plan with at least one owner employee and at least one common law employee.
Martinsburg Computing Center (MCC) – A computer center located in Martinsburg, West Virginia, where employee pension plans post to the Master File.
Master File (MF) – A magnetic tape record containing all information with respect to returns and related documents.
Master File Tax Account Code (MFT) – A two-digit number that identifies the type of tax.
Microfilm Replacement System (MRS) – An automated research system, which replaces most of the microfilm research for tax data now being done in the campus. IDRS terminals are used for requests.
Name Control (NC) –For EFAST2 returns, the vendor sends the return information to the EPMF as received; therefore, the first four characters of the name line will be used regardless of whether it is a trust, estate, personal name or business. IRS will accept the name control as received. The name control is used to check the Master File and validate that the TIN corresponds with the proper taxpayer.
Notices – Computer-generated messages that result from an analysis of the taxpayer's account on the Master File.
No Record (NR) – Term used by file clerks to indicate a particular document or transaction, usually a tax return, for a given taxpayer doesn't exist.
Not In File (NIF) – Abbreviation used by files personnel to indicate to other files personnel that a document isn't in the files and isn't charged out.
Plan Name – A name used by the employer/sponsor for each of his/her plans. Once a plan name is established, it should continue to be used every year that a return is filed for that plan.
Plan Number – A three-digit number assigned by the employer/sponsor for each plan with 001–500 for non-welfare plans and 501–999 for welfare plans; selected by the taxpayer to identify retirement accounts.
Plan Period – Period of time for which a return is filed. The IRS uses a six-digit code to indicate the end of the plan period for a given return. The first four digits represent the year and the last two digits represent the month.
Plan Year Ending – The accounting period chosen by employer/sponsor for a plan and for which all returns for the plan will be filed.
Power Of Attorney (POA) – The authorization that a taxpayer gives a third party to receive specific tax information.
Prior Year – A prior year is a tax period that precedes the processing year.
Public Inspection – EPMF returns are open for public inspection with exception of Schedule SSA, Form 8955-SSA, the Schedule B when attached to Form 5500-EZ, and Form 5330.
Pull – Remove a block of work or document from its storage location.
Push Code – Transaction Code 930 – A method of computer suspending requests (TC 930) for returns not posted. At return posting time a notice is computer-generated to cause association and rerouting of the two documents for an appropriate action.
Recharge – Transfer custody and responsibility for a charged-out document directly from one user to another.
Refile – Sending the return/document back to files to be filed in its original position in the block.
Refile DLN – DLN assigned to a return or a document after an examination or campus adjustment has been completed. The tax return and related documents are filed under this refile DLN rather than the original DLN. Refile DLNs can be identified by the 4th and 5th digits of the DLN. A 47 Document Code means Examination has handled the return. A 54 Document Code means a campus has processed the case.
Reject – A return or document that wasn't acceptable by the campus computer because of incorrect or incomplete information.
Return – A legal form or written evidence used by the taxpayer to record tax information.
Social Security Number (SSN) – A permanently assigned nine-digit number to identify an individual income tax account.
Status Codes – These codes are generated as a result of the computer analysis after a specific time lapse or after a transaction has posted to a tax module.
Taxpayer Delinquency Investigation (TDI) – A tax account that has a filing requirement for which a return hasn't been received and a CP 403 and 406 or TYD-14 has been generated.
Taxpayer Identification Number (TIN) – Either an EIN or SSN. Every taxpayer on Master File has a permanent number for identification on the tax account.
Tax Period – The month and year in which the length of liability ends for a particular return.
Transaction Code (TC) – A three-digit code used to identify a transaction being processed and to maintain a history of actions posted to taxpayer's accounts on the Master File. A transaction code used to identify the precise actions being taken to a taxpayer's account.
Transcript – A copy of entity and tax data from the Master File concerning a taxpayer's account.
Unpostable – An input transaction that attempted to post or update the Master File but couldn't because of inconsistencies with the posted transactions, filing requirements, or other input data. This matching occurs at MCC by comparing campus data and Master File information.
Valid EIN – A nine-digit number beginning with a campus prefix of two digits, followed by seven digits in a valid series (NN-NNNNNNN). A valid EPMF EIN adds the file source definer "P" which immediately follows the nine digits (NN-NNNNNNNP).
General Procedures for Unpostables are as follows:
Operations Branch loads and takes Unpostables into the Unpostable, Criminal Investigation, Exam, Statute and Entity inventories within 3 days after Campus receipt from MCC.
Support Branch transmits the closed Unpostable to MCC by each Thursday or they will miss the MCC weekly update. Missing the update causes adverse effects.
Incorrect cycling.
Keep inventories to a manageable level. The Headquarters and Campus measuring device are the weekly MISTLE reports. (Unpostable Inventories, Unpostable Receipts, etc.)
Work total aged Unpostable cases as quickly as possible. Don't exceed 10 PERCENT(per master file) of the ending inventory.
Unworkable and workable inventory levels (excluding Bankruptcies) and cycle closures shouldn't exceed a 14 workday processing cycle.
Unpostables start aging from the date the document failed to post at master file. Entity Unpostables, (GUF category B4) will age in 10 cycles from the original unpostable cycle.
Repeat Unpostables won't exceed 10 percent of the current week's receipts per master file (i.e., BMF, IMF, EPMF, etc.). Repeat unpostables retain the original date the document failed to post at master file.
Issue correspondence for unpostable cases within 10 days of determining contact is needed.
If the campus ending inventory exceeds their receipts by 15 percent for three consecutive weeks, or their aged inventory exceeds 10 percent per week (per master file) the inventory is unmanageable. Management takes stringent measures to bring percentages back to manageable levels. The following are for all functions working unpostables to help in maintaining these levels:
Expedite the reinput of pending nullified unpostables. Don't shelve reinput returns.
Review and completely resolve all unpostable conditions that can result in a repeat unpostable for the specific unpostable.
Review the aged inventory. Work the high dollar amounts and the oldest cases first to keep their numbers to a minimum.
Give refund and payments processing, including Federal Tax Deposits (FTD), a higher priority than other unpostables. Local management decides highest priority. After the return due date, refund returns receive the highest priority to meet the 45–day interest free period.
Ensure manual refunds are issued on all applicable refunds (i.e., refunds of 1 million dollars or more). Refer to IRM 21.4.4, Manual Refunds, for refund transactions.
Conduct a 100 percent review on all repeat unpostables for each master file.
Maintain adequate staffing and terminals at each Campus.
IRM 3.12.32, General Unpostables, provides general guidelines regarding processing of unpostable cases (i.e., filer correspondence, Taxpayer Delinquency Investigation (TDI), research and credit transfers). See IRM 3.12.32 for:
Case assignment and reassignment guidelines and procedures.
MASS closure (batch and RPS) and certain FILES closure guidelines.
If a case designated for MASS closure is reassigned (from the unit number) to an INDIVIDUAL, close the case per this section.
Information on Unpostable Categories, Forms 4251, Unpostable Listings, Command Codes and Terminal Screen formats.
IRM 3.12.166 provides the definition of the unpostable code and procedures for correcting EPMF case closures for INDIVIDUAL and FILE type unpostable conditions.
GUF command codes UPDIS (display), UPRES (case closure) and INOLE (National Account Profile (NAP) Database) are used in this section for EPMF unpostable resolution.
This section provides a general background of known procedures for resolving unpostables. Where possible, this section gives detailed procedures.
When unable to follow the detailed procedures, use the general procedures as the primary guide.
When using the general guidelines, follow the intent of the preparer to resolve each case.
This section lists and defines some of the acronyms and terms used in this manual:
EACS – EP/EO Application Control System.
AO – Area Office responsible for making the plan determination.
FLC – File Location Code
EFAST – ERISA Filing Acceptance System IRM 184.108.40.206
FOF – Fact of Filing IRM 18.104.22.168.1. Fact of Filing on an EFAST and IRS processed return reflects limited data on the module. The return is usually a prior plan year or was filed on a non-standard form that couldn't be scanned by the vendor.
URC – Unpostable Resolution Code IRM 126.96.36.199.1
RPC – Return Processing Code. These codes identify special EFAST processing conditions.
CCC – Computer Condition Code. These codes identify a special condition or computation for the computer which posts to the master file. IRM 18.104.22.168.1
In resolving unpostable records, follow the intent of the preparer as far as possible within the provisions of the Internal Revenue Code and the appropriate master file computer program constraints.
If there is a conflict between the general and specific instructions, follow the specific instructions for that master file and/or unpostable code.
The Restructuring and Reform Act of 1998, section 3705(a), provides identification requirements for all IRS employees working tax-related matters. This section requires that any manually generated correspondence received by a taxpayer from the Internal Revenue Service (IRS) will include in a prominent manner the name, telephone number and unique identifying number of an IRS employee the taxpayer may contact with respect to the correspondence. We generally define "manually generated correspondence" as IDRS "C" letters used for requesting missing information, forms or schedules from returns received for processing.
The term "manually generated correspondence" concerns correspondence to taxpayers that contain the following elements. The IRS employee issuing the correspondence is:
Exercising judgment in working or resolving a specific case, responding to specific taxpayer correspondence, or asking the filer to provide additional case-related information.
In the best position to answer any questions the taxpayer may have about the correspondence. The Service must use sound business judgment to determine the provision's applicability. Don't apply the provision to general correspondence involving rejects and suspense functions where the question could be resolved by any IRS employee (e.g., missing schedule, signature, etc.).
You may use the selective paragraph with Letter 1072C, if applicable. However, in most instances, you won't need to include a Tax Examiner (TE) name and phone number with Letter 1072C since you aren't suspending for a reply. The Letter 1072C simply notifies the filer of action you have taken to close the case.
Always enter the letter sent on an account in the remarks field (line 8 of UPRES).
Before initiating any correspondence (or telephone contact), check CAF to either:
Ensure that any authorized representative(s) will receive copies of the correspondence.
Verify you have the right to speak to the proper representative.
Correspondence Handbook is the central authority for handling taxpayer correspondence. Refer to IRM 21.3.3Incoming and Outgoing Correspondence/Letters. This IRM takes precedence over all other handbooks addressing the Service's handling of taxpayer correspondence. Refer to IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates, for suspense days and maximum days to process correspondence replies.
If a Letter 1072C sent from EP Entity Unpostables returns as Undeliverable, follow instructions for Undeliverable Correspondence found in IRM 3.13.36, EPMF Account Numbers.
Every unpostable record for IMF, BMF, EPMF, PMF and CAWR is assigned a two digit alpha-numeric Category Code.
The unique two digit alpha-numeric codes identify the area to work the unpostable case.
The codes determine when a Form 4251 automatically generates.
The codes determine if the case automatically sorts for an AUTO, MASS, or INDIVIDUAL type closure and if the case requires routing of unpostable document to the preparer, or another function.
The codes determine if the case is an expedite and/or requires special handling, the sequence in which the cases are sorted in order according to the recipient.
The unpostable category codes, category names and applicable master file that apply to EPMF are as follows:
CATEGORY CODES CATEGORY NAMES MASTER FILE B4 Entity Control–EPMF Unpostables EPMF F3 Files Unpostables IMF, BMF, IRAF, EPMF, PMF L5 All Others with Documents IMF, BMF, IRAF, EPMF
Refer to IRM 3.12.32 for a complete list of Category Names, Codes and Sequence.
Listed below are the Unpostable Resolution Code (URC) for CC–UPRES. These codes are also valid on the EPMF master file.
URC EXPLANATION OF URC 0 No change made to the unpostable transaction. The information on UPRES will match the master file. 2 Transaction to be deleted (voided). This URC creates a control base to the employee who input the unpostable transaction. 6 Changes Name Control and/or TIN and/or Plan Number and/or Plan Period, and adds Computer Condition Codes. 8 Transactions sent to the Reject Register or Error Resolution System (ERS) Suspense Status. Remarks are required when inputting a URC 8. A Correction of Name Control, using master file Name Control. Valid on EPMF for 803. A URC A will convert and equal URC 6 when the unpostable record is updated. B Special closure made by the Unpostable-GUF. D Transaction to be deleted (voided) with no further action. No IDRS control base will be created.
These master file and URC combinations are subject to an additional validity check for each URC depending on the type of EPMF record and the unpostable category criteria.
CC–UPRES must meet all the validity checks for input of these URC actions as CC–definers. See the general command code information for the CC–UPRES validity criteria in IRM 3.12.32.
The greatest potential for unauthorized disclosure of tax information occurs when employees handle telephone inquiries from filers.
Exercise special precautions to identify the filer or his/her authorized representative when answering such inquiries.
All items on Form 5500 series returns are disclosable to the public except Schedule SSA, Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, Schedule E, Schedule F and Schedule B, when attached to Form 5500–EZ.
For issues regarding Disclosure, Third Party Request for Information, Freedom of Information Act requests, Privacy Act, etc. refer to IRM 11.3, Disclosure of Official Information.
For specific questions regarding Disclosure and CAF, refer to your Campus Disclosure Office.
Form 5500, Annual Return/Report of Employee Benefit Plan.
Form 5500–EZ, Annual Return of One-participant Retirement Plans.
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.
Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan.
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns.
Schedule A–(Form 5500), Insurance Information.
Schedule B–(Form 5500), Actuarial Information. Schedule B (Form 5500–EZ) is no longer required for plan year 2005 filings.
However, Schedule B is still required for certain Forms 5500. Schedule B was replaced by Schedules MB and SB beginning plan year 2008.
Schedule C–(Form 5500), Service Provider and Trustee Information.
Schedule D–(Form 5500), DFE/Participating Plan Information.
Schedule E–(Form 5500), ESOP (Employee Stock Ownership Plan) Annual Information.
Schedule G–(Form 5500), Financial Schedules.
Schedule H–(Form 5500), Financial Information (Large Plan).
Schedule I–(Form 5500), Financial Information (Small Plan).
Schedule MB–(Form 5500), Actuarial Information for Multiemployer Defined Benefit Plans and Money Purchase Plans.
Replaces Schedule B.
Schedule R–(Form 5500), Retirement Plan Information.
Schedule SB–(Form 5500), Actuarial Information for Single–employer Defined Benefit Plans.
Replaces Schedule B.
Schedule SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.
Replaced by Form 8955-SSA in 2009. This form isn't processed at the campus.
Active plan modules have a plan filing requirement as follows:
T for Form 5500-SF filed as a short form for Form 5500
X for Form 5500
N for Form 5500-EZ filers or for filers of Form 5500-SF filed in lieu of Form 5500-EZ, with $250,000 or less in total plan assets and box 8b isn't checked.
When the latest return module doesn't contain an unreversed TC 150 or 977, but does contain a TC 591, 593, 595, or 596, the plan filing requirement is blank.
Other possible transactions and their results are:
A TC 150 or 977 and one of the following transactions: TC 591, 593, 595, or 596 and assets haven't been distributed, the plan data module has a plan filing requirement and a plan status code.
A TC 151, 591, 593, 595, or 596 and no TC 150 or 977, the plan filing requirements is blank and the plan status code is zero (0).
A TC 150 or 977 and assets have been distributed, and no participants are present, the plan filing requirements is blank and the plan status code is zero (0).
A TC 150 or 977 and one of the following transactions: TC 591, 593, 595, or 596 and assets have been distributed, the plan filing requirements is blank and the plan status code is zero (0).
A TC 150 or 977 and the assets haven't been distributed, the plan data module has a plan filing requirement and a plan status code.
Condition Code F, the plan filing requirement is blank and the plan status code is zero (0).
The entity filing requirements (FR) contains a "1" for each type form present. If several plans have the same FR, the entity FR only reflects "1" for that type return. To post a TC 020 to the entity module, all plan filing requirements must be blank and the entity filing requirements must be zero (0) or (8).
When the latest return module contains an unreversed TC 150 or 977 with Computer Condition Code (CCC) "F" (final return), the plan filing requirement is blank.
CCC "F" generates on current year Forms 5500/5500-EZ if Return Process Code (RPC) "T" is present.
CCC "F" is input on "fact of filing" Forms 5500 if Part I, Line Item B (3) is checked "YES" . CCC "F" is input on "fact of filing" Forms 5500-EZ if Part I, Line Item A (3) is checked "YES"
The RPC "T" generates when:
Schedule H/I Line 5a is answered "YES" , and
Total end-of-year assets is zero, and
Total participants end-of-year is zero.
RPC "T" generates on pure fringe benefit plans if Form 5500 Part I, Line Item B (3) is checked, and line 6 on the Schedule F is checked "YES" .
Use the following instructions to update the old sponsor's filing requirements when:
A change in sponsorship occurs due to a takeover or sale, and
A final return isn't filed or the plan's sponsor has changed, but
No assets or liabilities were transferred to another plan, and
The plan hasn't terminated or merged with another plan.
If line 4 a, b, or c is completed on the Form 5500 (line 5 a, b, or c of Form 5500–EZ), or contact with the filer indicates a change in sponsorship has taken place, then:
Research to determine if the filing requirements for the EIN and plan number for the old sponsor (indicated on line 4 b or by contact with the filer) were deleted.
If the filing requirements are blank or 8, take no action on the old sponsor's account.
If active filing requirements are present, input a TC 591 CC 97 to the old sponsor's account using the tax period ending on the return.
If a TC 150 is present on the module, a TC 591, 593, 595, or 596 posted to the same module won't turn off the filing requirement. You must enter the TC 59X to the next module to make the FRC blank.
When a TC 020 (Doc Code 64) posts to the plan data module, the plan filing requirement is 8 if a TC 12X or return module is present for the plan.
If there is no TC 12X or return module present, the plan module will be erased.
No transactions post to a plan with a TC 020 (Doc Code 64) except a TC 012.
The accounts on the "EPMF" are maintained in EIN and Plan Number sequence (NNNNNNNNN–NNN).
A plan number is a three digit number assigned by the plan sponsor to differentiate between plans which are, or may be, established or maintained by the same plan sponsor, as the table below shows:
If the Plan is a Then the Plan Number starts with: Pension Plans/Profit Sharing 001–500 Welfare Plan 501–999 Fringe Benefit Plan 501–999 Direct Filing Entity (DFE) 001–500 Group Insurance Arrangement (GIA) 501–999 Multiple-employer Plan (Other) plan 333–339 (Pre EFAST Only)
Once assigned, use the same number consistently to identify the same plan.
If a plan terminates, don't use the plan number for any new plan.
The plan number along with the plan name identifies a plan from other plans for a given sponsor.
The plan name, plan number, the type of return filed, and the plan ending month make up the plan entity. As long as the plan is in effect, the plan name and plan number must stay the same.
If the sponsor initiates updates or changes to the plan name and as long as the characteristics (e.g. assets, plan beginning date, etc.) for the plan remain the same, a new plan number won't be assigned due to minor changes in the plan name.
The plan data module contains information related to one plan number. Some of the information included is:
Plan name (research using CC EMFOL definer L)
Effective date (research using CC EMFOL definer L)
Type of plan (research using CC EMFOL definer L)
Administrator name, address, and EIN (research using CC EMFOL definer D)
You can establish or update the plan data module by the following transactions input via CC EPLAN:
TC 000–Establishes a plan
TC 011–Changes the plan number/consolidates two plans
TC 012–Reactivates a plan number
TC 013–Changes the plan name
TC 016–Changes plan filing requirements
TC 017–Changes the file folder number (not used in campus processing)
TC 020–Deletes a plan number
TC 053–Changes plan year ending month
TC 127–Changes or adds administrator data
TC 128–Changes both the plan name and administrator data with one transaction and can change Effective Date
You can update the plan data module by the following transactions input via CC FRM77 (Doc. Code 77):
TC 122–Reverses a plan application (TC 121/123)
TC 126–Reverses a plan termination (TC 125)
You can establish or update the plan data module by the following transactions input via Cincinnati Area Office (AO) EACS:
TC 121–Establishes a plan
TC 123–Establishes or Updates a plan
TC 125 Doc. Code 10–Posts a plan termination.
This transaction doesn't terminate plan filing requirements.
TC 125 Doc. Code 11–Posts the date of a merge in MMDDYY format.
The plan data module may also be updated via vendor or IRS processing:
TC 150–Return posted
TC 977–Amended return posted
CC EPLAN transactions validate the input EIN, name control and plan number against the NAP.
If the EIN on the input transaction isn't established on master file, an error message generates. Establish the EIN using CC BNCHG before inputting the EPLAN transaction.
The name control used on the CC EPLAN transaction must match the name control on master file.
If inputting a CC EPLAN transaction (other than a TC 000), establish the plan number on the master file or an error message generates.
The input format for CC EPLAN is EPLAN with definer "R" , the sponsor EIN with File source "P" , the name control, and the plan number.
Enter an intent indicator (INTENT–IND) "Y" if the transaction is a TC 000.
INTENT–IND "N" automatically generates when a "Y" isn't used.
Don't access CC ENMOD before inputting a CC EPLAN transaction. If a TC 000 is input to a plan number that already has a pending TC 000 on the account, an error message ("TC 000 PENDING FOR THIS PLAN-NUMBER " ) generates on the EPLAN screen.
Deleted TC 000's (DU, DN, DQ, etc.) are also recognized by the program as pending transactions.
If receiving an error message on input of a TC 000, research CC ENMOD.
If the original transaction was deleted, and research indicates that a TC 000 is necessary for the plan, overlay the TC 000–ADD–INDICATOR "N" with a "Y" .
Input the rest of the transaction as usual.
This overrides the error.
Master file usually generates TC 000 as a result of an EFAST processed return.
When inputting a TC 000 via CC EPLAN, enter the administrator name, address, and Administrator's Identification Number (AIN) or the Administrator Same Indicator (ASI).
If the return indicates that the administrator name, address, and AIN are the same as the sponsor's, enter "1" in the ASI field. Don't use the literal word "SAME" for the administrator information.
If using the ASI, Don't enter the administrator name, address, and AIN.
If no AIN is present, but administrator name is present on the unpostable document, research BMF and EPMF for a number.
The administrator's number may be established on the BMF only or both the BMF and EPMF. You don't need to establish the administrator's number on the EPMF.
If you find an AIN, input the TC 000 and close the unpostable.
On Form 5500–EZ (Pre-EFAST), enter "1" in the ASI field unless box 2a is checked "NO" , and the filer wrote the administrator information on the back or in the margin of the form. Revised Form 5500-EZ provides space for the administrator's information. You can find administrator information for Form 5500 in Part II of the ERTVU record.
If the filer checked "NO" for box 2a but did not furnish the address, research for an address. If the address is the same as one shown in 1a, enter a "1" in the ASI field. If different, input the administrator address on your EPLAN screen.
In some cases, sponsors of employee benefit plans file applications for determinations and terminations for their plans. These applications post to the EPMF as TC 121, 123, or 125, input by Cincinnati.
TC 12X transactions reflect the effective date of the plan, termination, or merge, plan name, plan number, and certain other characteristics of the plan.
You can update the plan data module by the following transactions input via CC FRM77 (Doc. Code 77):
TC 122–Reverses a plan application (TC 121/123)
TC 126–Reverses a plan termination (TC 125)
You can establish or update the plan data module by the following transactions input via Cincinnati Area Office (AO) EACS:
TC 121–Establishes a plan
TC 123–Establishes or updates a plan
TC 125 Doc. Code 10–Posts a plan termination
This transaction doesn't terminate plan filing requirements
TC 125 Doc. Code 11–Posts the date of a merge in MMDDYY format
Form 5500 series return posts with Transaction Codes 150, 156, and 977 (amended return) or TC 154 for Form 5330 fact of filing.
Forms 5330 process as a BMF return after January 1, 2001 (MFT 76, Tax Class 4). Before January 1, 2001, the assessments were made on ANMF.
The valid Document Codes (4th and 5th digits of DLN) are as follows:
Document Document Code Transaction Codes Form 8955–SSA and Schedule SSA without primary return 36 977, 155, 156 Form 5500 and Fact of Filings 37 150, 977, 154, 155, 156, 976 and 446 Form 5500–EZ and Fact of Filings 31 150, 977, 154, 155, 156, 976 and 446 Form 5500–SF 32 150, 977, 154, 155, 156, 976 and 446 Form 3177 77 or 49 151, 420, 421, 424, 428, 474, 475, 930, 932 Examination (AIMS) 47 or 77 300, 301, 420, 421, 424, 560 for Form 5330
and 420, 424, 560 for Form 5500
Form 5596, TEGE Non Examined Closing 47 or 77 421 Form 5597, TEGE IMF/BMF/EPMF Request 47 or 77 424 Form 5599, TEGE Examination Closing Record 47 or 77 160, 161, 270, 271, 300, 301, 340, 341 and 421 Form 5650, EP Examined Closing Record 47 or 77 421 and 560 Delinquent Tax Period 14 or 49 141, 142, 59X CAF 77 960, 961, 962 Form 5330 35 or 76 150, 154, 460/620, 973 Form 5558 for Form 5330 77 460/620 Form 5559 for Form 5500 series 55 460
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, for Form 5500 and Forms 5500–EZ post to the EPMF for granted extensions. If a Form 5500 return appears to be late, research the BMF using cc BMFOL and the IMF using IMFOL. Determine if a TC 460 posted to an account that the plan sponsor reported the income tax for the business associated with the plan that has the same return year as the 5500 series return.
Forms 5558 for Forms 5330 post to the BMF with a TC 460/620.
IDRS Command Codes that create posting transactions have their TIN and name control combinations validated before the "Request Completed" response. These transactions pass against the Taxpayer Identification File (TIF) and the National Account Profile (NAP) to ensure that the transaction posts properly to the master file.
If an EIN is located on the BMF only, establish it on the EPMF to avoid unpostable code 801.
Ensure correct closure of EPMF unpostable cases using proper research. Perform research using several sources provided in the following sections.
Research the EPMF using CC EMFOL and ERTVU.
You can research limited master file entity data for both BMF and EPMF using CC INOLE.
You may research the EPMF Return Transaction File using CC ERTVU. See IRM 184.108.40.206.7.
The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.
The CADE master file, as it existed from 2004 – 2011, transitioned from Production and retired at the end of 2011.
The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.
With CADE 2 there were changes to campus cycles which began with cycle 201201.
The BMF, EO and EPMF campus cycles are:
Campus Cycle: Thursday – Wednesday
Master File Processing: Friday – Thursday
Notice Review Saturday: Monday (8+ days)
Unpostables: New available Tuesday; Closing Tuesday
BMF, EO and EPMF transaction posting time frames are as follows:
Transactions are viewable using CFOL command codes on Saturday following the weekly master file processing run on Thursday.
Transactions are viewable as posted transactions using IDRS command codes on Monday following the weekly master file processing run on Thursday.
With the acceleration of the IDRS weekly analysis being performed the weekend directly after the master file processing on Thursday, transactions post instead of being in pending status on Monday.
Cycle posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC indicates the posting cycle. For IMF transactions, the following values for DD are defined:
01 = Friday
02 = Monday
03 = Tuesday
04 = Wednesday
05 = Thursday
BMF, EO and EPMF cycle posting dates on BMFOL continue to reflect YYYYCC. YYYY indicates the year. CC indicates the posting cycle. BMF cycle posting dates in TXMOD reflect a format of YYYYCCDD. The DD value is 08.
IDRS is a computer system with the capability to retrieve and update stored taxpayer account information on the master files. Perform research of IDRS through the use of various command codes (CC) input to an IDRS terminal.
IDRS research is necessary to see case control information and pending transactions that have yet to post to master file.
IDRS research command codes are:
CC NAMEE/NAMEB: search for an EIN. You must know the filer's name to research for an EIN.
When researching for an EIN for the filer, if the address is outside of the campus BMF jurisdiction, you must research using the Universal IDRS Access System.
CC EMFOL: research posted Employee Plan master file information.
CC ENMOD: display limited entity data for a specific TIN.
EPLAN (Doc Code 64) transactions show as a history item on ENMOD.
CC ERTVU: research the return transaction file.
CC FINDE: research the National Name Search Facility (NSF) for a business name and address using the EIN.
CC TXMOD: display return module data for a specific TIN.
CC UPTIN: display all open unpostable cases and cases that closed within the last 90 days for a specific TIN.
See IRM 2.3, IDRS Terminal Responses, for further information on input and usage of these command codes.
IRM 2.3 explains the uses of ENMOD, INOLE, NAMEE/NAMEB, EMFOL, TXMOD and SUMRY.
IDRS input Command Codes are:
BNCHG: input entity information changes to the BMF.
ENREQ: generate the screen format for BNCHG.
LETER: input information and generate a C letter.
FRM49: input TC 59X transactions.
REQ77: generate the screen format for FRM77, used to input TC 151.
UPDIS: display a specific unpostable case and generate the screen format for UPRES.
UPRES: input closing action(s) on an unpostable case.
Research the NAP using CC INOLE to display current master file information.
Use CC INOLE with definer "T" when you want to know if the TIN is on more than one master file.
CC INOLE with definer "S" for EPMF accounts displays the sponsor name, mailing address, location address, name control, and prior name control. It also displays up to five plan numbers, with the plan name, administrator EIN, plan year ending month, effective date, filing requirement, and status code.
To access an EPMF account, include a "P" after the EIN.
Use CC INOLE with definer "P" when needing plan information for a filer with more than five plans.
If inputting INOLE definer "P" with no plan number, the first ten plans of the account display.
If the message "MORE-PLAN-DATA" displays, enter the highest plan number you have on the screen and the next ten plans display.
The sponsor name and address don't display with this definer.
The same plan data displayed with definer "S" displays for up to ten plans on a page, along with the sponsor EIN and name control.
Use CC INOLE with definer "G" when the TIN type is unknown
Perform GUF research by use of Unpostable Command Codes via an IDRS terminal.
The Unpostable command codes are:
CC UPTIN: displays all open unpostables for a specific TIN and maintains the unpostable file for display purposes for 90 days after closing.
CC UPBAT: batch (mass) close non-RPS unpostable cases.
CC UPASG: assign or reassign an unpostable case or group of unpostable cases.
CC UPCAS/UPCASZ: suspend a case, request research, order missing documents and add history items to the screen display.
CC UPDIS/UPRES: valid for all master files, displays an unpostable record and closes (corrects) a case. See IRM 22.214.171.124.1 for unpostable resolution codes.
If there is no activity on a tax module for ten years or more, the tax module drops from the master file.
If there is no activity on a plan module for ten or more years, and there are no related tax modules, or all tax modules drop per IRM 184.108.40.206.5 (3) above, the plan module drops.
If there is no activity for ten years or more on an entity module and there are no related plans or all related plans dropped per (a) above, the entity drops.
You must reestablish these entities before any transactions will post.
CC FINDE with definer code D may have information on these accounts.
Use CC EMFOL to research posted EP master file information. This file updates weekly as the master file itself updates. See IRM 2.4, IDRS Terminal Input , for more information.
Input the sponsor EIN with a definer to access the command code. The type of information required determines the definer used for the request:
Use definer "I" to view an index. The index displays all plan numbers, plan names and tax periods on the record for a particular sponsor EIN. This screen also indicates whether a TC 150 posted for a particular plan number and plan period and whether there is a record on CC ERTVU for the return. It also reflects the schedules attached to the posted return.
Use definer "E" to view the Filer Entity Screen. This screen displays the sponsor name and address, name control, CAF indicator and all transactions (TC 000, 011, 012, etc.) associated with the sponsor's entity module. This screen also displays the prior primary name for name change transactions and XREF EIN for account consolidations.
Use definer "L" with a plan number to view the Plan Data Screen. Use this screen to research all entity information associated with the plan itself: the plan name, effective date, type of plan, filing requirements, sponsor phone number, etc. Also use this screen to research data on the plan application and plan termination as well as all transactions associated with the plan entity module.
Use definer "D" with a plan number to view the Plan Administrator Screen. Use this screen to research the administrator EIN, name, address, and telephone number associated with a particular plan.
Use definer "T" with a plan number and plan period ending to view the Tax Module Screen. This screen displays the controlling DLN and all transactions associated with a particular tax module, including TC 151 and TC 154 information.
Use definer "S" with a plan number and plan period ending to view the Status History Screen. This screen displays the historical status of the tax module.
Use definer "H" to view a Help Screen with valid input entries and definer codes.
Use definer "C" to view the EPMF Last Reported Data screen. This screen displays the cross reference information for any EIN that has been entered on line 4b on Form 5500. The screen displays the DLN, EIN, Plan number, Tax Period, and new plan number.
See IRM 2.3 for further information on input and usage of this command code.
Use CFOL command code ERTVU when researching EPMF accounts.
Use CC ERTVU to research the Return Transaction File. It updates weekly. Most of the information transcribed from the returns, including the Edit Sheet, as well as some generated data, display with this command code.
For plan years beginning in 1999 (EFAST returns), all schedules filed with the return display.
Plan Year Ending 199112 to the current year displays with this command code. Therefore, when using ERTVU to research an older plan period return, always research EMFOL first to determine the current information about the return posting. You may need to research the EFAST2 website to view the original return in some cases if the most current return isn't available on ERTVU.
The line numbers from the return as well as an abbreviated literal display with the information.
Input this command code with an EIN, plan number, plan period, definer code, and EFAST Status Code.
Use a blank definer for Forms 5500, 5500–C/R and 5500–EZ.
The first page of each return screen contains the information from the Edit Sheet, a line number index, and a list of what schedules are present for that return.
Use definer "I" for an index of what is available for display for the specific EIN.
Use definer "A" (for 1993 and later returns) to view Schedule A.
Use definer "B" to view Schedule B.
Use definer "C" to view Schedule C.
Use definer "E" to view Schedule E.
Use definer "F" to view Schedule F.
Use definer "L" to view a Help Screen with valid input entries and return status codes.
Use definer "X" to view Form 5330 (processed July 1996 and later).
Use definer "Z" to resurrect deleted EFAST returns.
Status codes for EFAST processing are:
C: Completed (return is the latest posted return)
D: Deleted returns
A: Amended (return is the latest posted amended return)
U: Unpostable (return is the latest return that unposted)
I: Interim (return is in process)
H: Historic (return is the original posted return)
When researching plan years before 1999 and an amended return for that year was filed, you need to order the original and amended returns. The amended return processed as fact-of-filing only and the data on ERTVU is only the TC 150.
Use CC ERTVU to provide the EFAST Filing Status Codes displayed after the EFAST IND which indicates the status of the return posted:
C: Complete
1: Suspended 1
2: Suspended 2
O: Orphaned Complete – No Parent
E: Orphaned Complete – Bad Entity
D: Discarded
If you determine an EFAST return was deleted erroneously, based on incomplete or missing information, you can resurrect it by using CC ERTVU definer "Z" . Input CC ERTVUZNN-NNNNNNNDPPPYYYYMM, the next screen will display the following message, "Data Accepted, Record will be updated in the next processing cycle" . Once the data resurrects, make the necessary changes to correct the account and post the return.
Use CC UPCAS to place a case in suspense status while waiting for a filer's reply or other necessary research or to add or delete history information on the UPRES screen.
To access UPCAS:
Input UPDIS followed by the unpostable sequence number. UPRES displays.
Overlay UPRES with UPCAS. Enter a definer and a definer modifier in the spaces following UPCAS. Use definer Code S to suspend the case.
Modifier A – Places or updates a case in suspense status for further research. Modifier B – Places or updates a case in suspense status when a related document has been requested. Modifier C – Places or updates a case in suspense status because of correspondence with the taxpayer. Modifier Z – Request to create, display, update, modify an unpostable history section
Use CC UPDIS to request a display of the unpostable record. The response screen displays CC UPRES, used to input the unpostable resolution.
Definition of the UPRES screen:
Screen Position Definition 1 – Unpostable cycle sequence number Unpostable cycle sequence number is a 12-digit number made up of the six-digit cycle number and the six-digit sequence number within the cycle. 2 – ASG The employee number of the person assigned the case. The first two digits identify the campus. The third, fourth, and fifth digits identify the unit. The last five digits identify a particular employee. If all the digits following the first two are zeros, the case is unassigned. If the last five digits are zeros, the case is assigned to the unit (unit assigned) 3 – CAT Unpostable category code 4 – AREA Area to which the unpostable case is assigned.
CI – Criminal Investigation
EC – Entity Control
EX – Examination
ST – Statutes
UP – Unpostable Unit (used when you assign an unpostable in your area)
5 – Unpostable Resolution Code (URC) The resolution code used to close the unpostable. Appears only on a CLOSED unpostable case. 6 – Current Date Current date – MM/DD/YYYY format 7 – Current time of day Current time of day – HH:MM:SS format 8 – Primary unpostable code Identifies the condition that caused the transaction to unpost. 9 – Unpostable reason code A one-digit code (the fourth digit of the unpostable code) that helps identify the error condition if present. 10 – CYC Original unpostable cycle.
a. First time unpostable cases – The cycle is the same as the cycle in the cycle sequence number.
b. Repeat unpostable cases – The cycle of the "First Time Unpostable Case" appears.
11 – REP Repeat indicator – "R" appears on repeat unpostable cases. 12 – ST Unpostable Status Code
Blank – Not assigned
A – Assigned, not corrected
C – Corrected, not removed from SCUPMF
H – Quality review hold
S – Suspense
Q – Accepted by Quality Assurance
13 – Unpostable status date Date of the last change in status 14 – Document Locator Number (DLN) Unique number assigned to every processed return used to control, identify and locate a document 15 – MF-AO – Master File primary location code Taxpayer's current area office location code 16 – Taxpayer Identification Number (TIN) Identifies the TIN that is currently unpostable 17 – TIN TYPE TIN TYPE
0 – Valid SSN
1 – Invalid SSN
3 – Dummy TIN (default)
4 – Taxpayer representative TIN
5 – Document
18 – TXPD Tax period 19 – MFT Master file tax code 20 – PN Plan Number 21 – TC Transaction Code 22 – Date Transaction Date 23 – NC Name Control/check digit 24 – STC Secondary Transaction Code 25 – IDRS EMP Employee number of the originator of an unpostable IDRS input document 26 – Literal XTIN or XSEQ Literal XTIN or XSED 27 – DOC CC Document condition code — Computer codes from the document 28 – UPCASZ Correction information 29 – Master file data Master file data or miscellaneous data from the unpostable record 30 – Message The message "Other CASES WITH THE SAME TIN ON UPTIN" appears if UPTIN displays at least one other open or closed unpostable case. *** REL CYC Release cycle – corrections are delayed from 1–8 weeks when released with a future posting cycle in the REL CYC field. UPRES closed cases drop from IDRS after the weekly update run unless a release cycle was entered.
Use CC UPRES to close single unpostable cases. In order to save keystrokes, UPRES automatically appears when requesting an UPDIS display. Close a case by entering the appropriate URC in the first space following CC UPRES. Enter items to be corrected on lines 5 and 7. Line 8 is designated for "Remarks" . Cases closed using UPRES leave SCUPMF when the weekly tape runs. You may delay closures for 16 weeks by inputting a future posting cycle in the release cycle (REL CYC) field. The case remains on SCUPMF and you can correct any erroneous closures during that time. To assist the tax examiner, error messages display when he/she makes an invalid entry.
You can find the following fields on the UPRES record.
1 – Unpostable Resolution Code (URC) – Includes 0, 6, or D.
2 – Definer Modifier Code B – Allows GUF to bypass the NAP check on URC 0 and URC 6.
3 – Taxpayer Identification Number (TIN) – Corrected TIN is entered.
4 – Tax period ending – The corrected tax period ending in YYYYMM format is entered.
5 – Plan Number – The corrected plan number is entered in this field.
6 – Name Control – The corrected name control is entered in this field. (Never enter a check digit.)
7 – CC – Computer condition code – Adds a computer condition code to the UP record.
8 – Remarks – Indicates the type of research or procedure used to resolve the case. For example, "Per NAMEB/INOLE" or "TC 013 Input" .
9 – REL CYC – Releases an unpostable correction in a later cycle.
10 – DOC CC – Document computer condition code – shows the CCC condition codes input to the return or document (for example, CCC G for an amended return). This CC can't be removed or deleted from the UPRES screen.
The resolution of your unpostable case may require you to update the master file in order to correctly post the return and to avoid repeat unpostables. There are times when an input transaction or the unpostable must be cycled to be input at different times.
Use CC UPTIN to display all open unpostables for a specific TIN. The unpostable displays for 90 days after the case closes.
The UPTIN record updates daily and shows the action taken to resolve the unpostable, the URC and the correction.
You can find the following fields on the UPTIN record:
1 – Unpostable sequence number
2 – Functional area code
3 – Unpostable code and reason code
4 – Original unpostable code
5 – Unpostable resolution code
6 – Unpostable status code and date
7 – Employee number assigned/resolved
8 – Unpostable DLN
9 – Corrected name control
10 – Correct EIN
11 – Corrected plan ending
12 – Corrected plan number
The IRS uses this transaction code to move a posted TC 150/976/977 to a different module when someone/the system determined that the return posted incorrectly. The IRS also uses this transaction code to reverse a posted TC 154/155/156 and by EFAST to reverse a posted EFAST 150/155/156/976/977. TC 151 has a filing location code (FLC) 29 – OSPC.
Check for any IDRS open controls before taking any action. If an open control is present, contact the employee with the control. See IRM 3.13.36 for more information on CC EMFOL.
If both a TC 150 and a TC 977 posted to the same module, a TC 151 moves the return with a DLN that matches the TC 151 Reversal DLN. If both returns should move, you need to input two TC 151 transactions.
Before inputting a TC 151, research to determine if the return module contains an unreversed TC 420 or 424 indicating that the return is under audit (being examined). If so, fax your request to (410) 962–0650:
AIMS Coordinator ESS
31 Hopkins Plaza
Baltimore, MD 21201
Returns under audit can't be moved. An IRS TC 151 that attempts to move a return under audit unpost as an UPC 851.
Before inputting a TC 151 to reverse a TC 150 or TC 977, research CC EMFOLT. Use the EMFOLT information and/or a copy of the filed return as documentation for the transaction.
The IRS can input a TC 151 to move an EFAST return to a different module, using CC EMFOLT information. For more information refer to IRM 3.13.36.
When the Reversal DLN in the input TC 151 doesn't match the Control DLN in the tax fixed section, the transaction unposts UPC 851.
CC FRM77 for REV–DLN must have a valid 14 position DLN for EPMF with the first five positions as follows:
The first two digits must be a valid campus code.
The third digit must be 0 (zero).
The fourth and fifth digits must be 30, 31, 35, 37, 38 or 47.
Cross reference fields PN, TIN, TXPD and 971/151 CD are valid with TC 151. Input the proper cross reference field as indicated by the 971/151 CD.
Input the XREF–PN if the 971/151 CD is 20, 23, 24, 25, 26, 29, 30, 31, 32, 35, 36, or 37.
Input the XREF–TIN if the 971/151 CD is 22, 24, 25, 28, 30, 34, 36, or 37.
Input the XREF–TXPD if the 971/151 CD is 21, 23, 25, 27, 31, 35, or 37.
Input the XREF–PN, TIN, and TXPD if the 971/151 CD is 19.
The following is a listing of the description of 971/151 closing codes valid with TC 151.
019 TC 154 posted incorrectly
020 TC 150 posted to wrong plan number.
021 TC 150 posted to wrong plan year ending.
022 TC 150 posted to wrong EIN.
023 TC 150 posted to wrong plan number and PYE.
024 TC 150 posted to wrong plan number and EIN.
025 TC 150 posted to wrong plan number, PYE and EIN.
026 TC 977 posted to wrong plan number.
027 TC 977 posted to wrong plan year ending.
028 TC 977 posted to the wrong EIN.
029 TC 977 posted to the wrong plan number, PYE and EIN.
030 TC977 posted to wrong plan and EIN.
031 TC 977 posted to wrong plan number and plan year ending
032 TC976 posted to wrong plan number
033 TC976 posted to the wrong plan year ending
034 TC 976 posted to wrong EIN
035 TC976 posted to the wrong plan number and plan year ending
036 TC976 posted to wrong plan number and EIN
037 TC 976 posted wrong plan number, plan year ending, and EIN
If an EFAST processed return posts to an incorrect module, follow the instructions below:
IF THEN We resolve an unpostable with URC "D" because we are unable to post the return to the correct module Input TC 590 CC 097 on the module where the return should have posted. We receive an unprocessed return or copy from the taxpayer Forward the return to the Entity Department using local procedures.
Filer contact is an important part of unpostable resolution. Unpostables can utilize phone calls and letters in order to expedite the resolution of an unpostable.
Follow the instructions in this section on all unpostables when filer contact is required.
When at all possible, make a phone call before writing a letter. Use a correspondex letter when
You can't find a telephone number.
If after at least two attempts, you can't reach the sponsor/administrator by phone.
When your phone call is successful, follow-up your phone call(s) with a letter confirming your conversation, if necessary.
When a letter is necessary, use UPCASSC to suspend your case while awaiting the response.
If we don't receive the IRS request within 40 days (30 days indicated in the letter to the filer and 10 days purge time), close the case according to available information.
Overseas filers have a 70 day purge time.


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How will the status Colour: Instagram logo under the text's status as a kind of color options. Now, instead of the monotonous color, select a color from the color of the status can be withdrawn.

subset: commoncrawl


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text:
I've owed you this piece ever since I published my first one here at TRS. A lot has habbened since I wrote that. If I'm not mistaken the Worst Week Ever happened right after it, then we had the rise of Donald Trump Holy White America Emperor, #cuckservative, Europe/Germany deciding that their brand of AIDS was too slow and drinking some more Islamic Kool-Aid to help things out, etc. Lots of triggering crap. But enough with my excuses. Let's get on with things.
Trump (PBUH) has dragged the Overton Window on immigration (and White Identity) to the right by the sheer power of being worth billions and not giving a fuck what you think, so let's give some talking points to help further his cause.
Immigration Part 1 Review
If you recall last time, I actually defended the US immigration system. It's tough and many of its regulations are rational. Problem is that it is tough on everybody equally. This makes it harder than necessary to get White people moving in here. Europeans are relatively rich, so all the trouble of coming here legally seems wasteful. The legal route appeals to people that will acquire a considerable upgrade to their standard of living by coming here and that can't do so by simply crossing the border and doing it illegally (which is hands down the best and fastest way!). So the legal system by being "colorblind" and tough assures the lack of Europeans and an abundance of Asians.
Legal Dildo Lottery
Now for the triggering. The US is so concerned with diversity that they have a "Diversity Lottery Visa" every year, where the government simply gives away free green cards to 55.000 people from "diverse" backgrounds. Minimum qualifications are a High School diploma That means we get a lot of Africans with African High School diplomas.
Illegals have it great
Don't for a second believe any of the sob stories of how hard it is being an illegal in the US. It's the easiest fucking thing in the World. You get free food, cash, free healthcare, free public education and even in-district tuition (I'm a legal chump so I pay 3 times that amount because I'm dumb). You don't even need to speak basic English because all the forms at your local welfare office are in Spanish (soon to also be in Mayan or Aztec or Tequila or something). They have translators that can help you fill them out and because of some "equal opportunity" clause thing saying they are not allowed to discriminate on any basis you get to easily navigate the bureaucracy. You don't need a SSN, they simply don't check anything and grant you your welfare.
Anecdote time: I personally know of a couple staying here legally that went to the WIC office to see if they could rent-seek when they found out she was pregnant. They were told by the WIC cat lady that they couldn't do anything for them because they were here legally and so the government could easily trace it back to them. She told them that had they "crawled under the fence" to come here then sure, they would be getting WIC and Medicaid and EBT and I don't know what else. Cool story, right?
Next time some idiot tells you that illegals can't get welfare because they don't have a SSN, tell them that WIC story and what the cat lady said.
Illegals Are Not Patriots
I want to conclude by stating that most immigrants today but specially illegals don't give a crap about the US. The US is an ATM to them, if it dries up they will move to greener pastures. It's not that they hate the country (though Muslims for sure) it's that they don't understand it and are simple mercenaries. Even the ones that join the military, they do it because it offers great perks to them. It's not them serving the country it's the country serving them.


text:
How long does a cut flower live?
Cut flowers can last as short as one day, or as long as two weeks with proper maintenance. To increase longevity, change the water every day, trim the flower stems at an angle daily, cut any foliag...
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How long does a robin live?
The life span of an American robin varoes. Most robins will die within their first year, and those that survive will generally only live five or six years. The oldest wild robin on record lived to ...
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How long does duckweed live?
Duckweed---the smallest flowering, leafless plant that grows on top of fresh or polluted water---lives approximately one month, with some parts of the "mat" of flowers living just 19 days, and othe...
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How long does a cricket live?
There are many different types of crickets, according to EnchantedLearning.com. According to the pest control website The Pied Piper, it takes about eight to 12 weeks for newly hatched common house...
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How long does my dad have to live?
I am so sorry for all that you are going through at the moment. Unfortunately the most anyone can give you - Doctor's included - is a best guess as to how long someone may live. Focus on being ther...
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text: John Feinstein used to be a bit of a troublemaker: He first came to wide notice with his book A Season on the Brink, which shockingly revealed Indiana Hoosiers basketball coach Bobby Knight to be a profane, intemperate bully. As a regular NPR commentator over the years, Feinstein could be relied upon to cut through the crap about the sham amateurism of the NCAA—memorably, he described a final, disillusioning experience with high school basketball prospects as a "cesspool" and resolved to be done covering it with his eyes averted from the corruption. The Duke graduate has shifted gears into golf writing; his A Good Walk Spoiled is purportedly the best-selling sports book of all time. His latest, One on One: Behind the Scenes With the Greats in the Game, is something like a compilation album of B-sides and outtakes from the famous old white men he's interviewed in his career: Knight, Jim Valvano, Mike Krzyzewski, Arnold Palmer, Jack Nicklaus and—oh, yes—non-old-white-man Tiger Woods. His reading begins at 7:30 p.m. —David Fellerath


text:
Given the ongoing structural changes in the financial markets, monetary policy requirements have to ascertain the capacities and functioning of the money markets much more comprehensively than in the past. For this reason, on 26.11.2014, the European Central Bank (ECB) adopted a regulation concerning statistics on the money markets. The objective of this EU regulation is to gather information on the money market activities and conditions in the European Monetary Union. To adhere to this provision, starting in April 2016, the ECB will survey statistical data on money market transactions involving the euro.
These transaction-based reports are intended to provide the ECB with a comprehensive view of the details of the money markets in the euro currency area in order to comprehend the effectiveness of the monetary stimulus and to fulfil the ECB duty to support stability in the financial markets. The requirements should further strengthen the now standardized Single Supervisory Mechanism (SSM) in accordance with regulation (EU) No. 1024/2013 in analytical and statistical terms. The obligation to report applies to four reporting categories that have been determined by the ECB: major banks, so-called important banks, representative banks as well as specific banks, that can be designated by the National Central Bank (NCB).
With ABACUS/Transactions, BearingPoint provides a new platform especially designed for transaction-based regulatory reporting. It includes the MMSR module and the TR module (EMIR reporting). The TR module has already been successfully established with many customers.


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Diary of a Cheating Woman
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Basketball: Sierra Lutheran reaps rewards for breakout season
March 22, 2013
Alex Borgman 333
Carson Iverson 260
Michael Patrick 252
Nick Walker 242
Jared Hamilton 112
Jusdan Mondragon 48
Griffin Kale 29
Jacob Rodriguez 25
Evan Lewis 17
Ryan West 4
Karl Ricks 2
Chris Eckert 2
Carson Iverson 39
Michael Patrick 16
Nick Walker 14
Alex Borgman 11
Alex Borgman 187
Michael Patrick 161
Nick Walker 85
Carson Iverson 74
Jared Hamilton 61
Griffin Kale 44
Evan Lewis 29
Jusdan Mondragon 26
Jacob Rodriguez 24
Ryan West 16
Karl Ricks 11
Chris Eckert 3
Carson Iverson 85
Nick Walker 63
Jared Hamilton 58
Michael Patrick 50
Alex Borgman 47
Jacob Rodriguez 15
Jusdan Mondragon 12
Ryan West 12
Griffin Kale 8
Evan Lewis 5
Karl Ricks 2
Chris Eckert 1
Nick Walker 61
Alex Borgman 50
Jared Hamilton 45
Michael Patrick 35
Carson Iverson 31
Jusdan Mondragon 24
Jacob Rodriguez 15
Ryan West 13
Griffin Kale 7
Evan Lewis 5
Karl Ricks 2
Blocked Shots
Michael Patrick 42
Alex Borgam 17
Nick Walker 14
Carson Iverson 10
Evan Lewis 10
Griffin Kale 8
Jared Hamilton 6
Ryan West 3
Jusdan Mondragon 2
Karl Ricks 2
Chris Eckert 1
Jacob Rodriguez 1
After clinching the first playoff berth in school history and surpassing a number of other big milestones along the way, the Sierra Lutheran High School boys basketball team was bound to reap some postseason recognition.
The Falcons got plenty of it as the all-league awards were announced recently.
Senior center Alex Borgman became the school's first-ever first-team all-league honoree, Carson Iverson earned a second-team nod, Nick Walker and Michael Patrick were honorable mentions and Alan Reed was named the league's Coach of the Year.
"It was a special year," Reed said. "The kids figured things out. They learned to compete and things went well for them. They just kept getting better and accomplished some very special things. You have to be happy with that."
Aside from the playoff berth, Sierra Lutheran picked up wins against Virginia City, Coleville and Smith Valley — all schools the Falcons had not previously defeated. They swept the season series from both Coleville and Smith Valley.
"When it comes down to defining this season, it's tough to look past the Virginia City win," Reed said.
Sierra Lutheran was on the road and trailed 48-40 with 2:15 remaining in the game.
"You won't get much argument in saying that Virginia City is one of the toughest places to play," Reed said.
The Falcons staged a comeback in the waning minutes and walked away with a 53-51 win. Nick Walker hit three 3-pointers in the final two minutes, nailed a pair of key free throws and accounted for 11 of his team's final 13 points. He finished with 23 points, five steals and three assists.
"I don't know what happened with him, but he went into outer space or something," Reed said. "He was just unbelievable those last couple minutes. The whole team just rose to the occasion.
"All the kids believed they could do it. It was a huge night for this high school. The place went crazy, the fans went nuts after the game. To beat a program with such a storied history, something that hasn't been done in the nine years of this school, and to come back and do it in that fashion, I think everyone was just stunned. It was beyond a special night. The thrill was just incredible."
The following night, Sierra Lutheran slugged through a tough 66-52 win at Coleville, this time getting 20 points and nine rebounds from Michael Patrick.
"We were dog tired from the night before," Reed said. "The kids put it all out there and didn't really have much left. They found a way though. Michael Patrick carried us."
The Falcons opened the year against a tough non-conference slate, playing a number of games against California schools.
"We went away from taking on some of the smaller schools from around here that maybe we could pick up some easier wins against," Reed said. "We wanted real tests with the idea of getting better against tougher competition.
"We struggled at the start. We racked up some losses, but the important thing was the kids were learning and improving."
The Falcons followed that with a 3-1 performance at the State Farm JV Tournament in Reno, going up against junior varsity programs from larger schools like Reno and Spanish Springs. Sierra Lutheran defeated Spanish Springs on a buzzer-beater from Walker, completing a 15-point comeback over the final three minutes.
"That was a very pivotal point of our season," Reed said. "You could see things starting to come together for the kids."
Sierra Lutheran then opened league play with a 53-46 win over Smith Valley, another first.
The Falcons went on to tie a school record in wins at 12.
Borgman, who was the team's MVP, averaged 13.3 points per game and 7.5 rebounds during the season and wrapped up his career with 553 rebounds and 814 points, which was good enough for No. 2 on the school's all-time list.
The top spot was claimed by Carson Iverson, who wrapped up his career with 883 points and set new school marks in 3-pointers (160) and assists (85).
"Alex and Carson were my two seniors," Reed said. "We have eight guys coming back next year, but those are two tough pairs of shoes to fill."
Patrick set a school mark for blocked shots in a season at 42.
Part of the breakout was in large part credited to Sierra Lutheran completing an entire offseason schedule at the AAU level.
"This was our first full-time offseason shot," Reed said. "We merged our program with the Carson Valley Basketball Association and were able to do a lot of tournaments. Corey Thacker and Brian Mello were so good to us and helping us out and getting us a couple guys when we were short. The overall experience was very beneficial to what we saw during the regular season.
"We ended up playing 25 games during the summer and 20 of them were against California teams. We ramped things up with them and we started to see results. With such a big returning group for next year, I'm very excited to see what they accomplish with the extra work."


text: Fancy Feast Canned Chicken for Cats PRODUCT REVIEWS PAGE 6 OF 28 Options Available: Gravy Lovers Chicken Feast - 3oz cans/case of 24 Sliced Chicken Feast - 3oz cans/case of 24 Marinated Chicken Morsels Feast - 3oz cans/case of 24 Chunky Chicken Feast - 3 oz cans/case of 24 Gourmet Chicken Feast - 3oz cans/case of 24 Roasted Chicken Feast - 3 oz cans / case of 24 Grilled Chicken Feast - 3oz cans/case of 24 Shop Fancy Feast Canned Chicken for Cats Rated 5 out of 5 by 217 reviewers. Rated 5 out of 5by terrisatx Great quality and varieties! My 2 cats loved this brand and flavor, they are usually finicky eaters but they ate all of their food and they were very content afterwards. 05/31/2014Rated 5 out of 5by Mollysmom She likes it! She likes it! Molly has become a finicky girl lately. She wouldn't always eat her regular food. I tried various brands but what I noticed is that she really likes the Gravy Lovers, especially the Chicken Feast. Of course she laps us the gravy first but she seems to really enjoy the actual food. It's one of the few flavors that she does not hesitate when served to her. I'm extremely happy that she enjoys it. Thanks Fancy Feast! 05/30/2014Rated 5 out of 5by rwilburn4 My Cats Adore Your Food! Everyday my cats get a small helping each of some type of gravy lovers. They have simply chosen that they love this product! The chicken, tuna, and turkey are the only ones they'll eat but they'll eat those up! 05/15/2014Rated 5 out of 5by Annie My kitties favorite! My cats love Fancy Feast, especially the Gravy Lovers canned food. I feel it is good quality at a fair price! 05/14/2014Rated 5 out of 5by Christina24 .Finally a food my cat loves! My cat used to eat just the gravy now she eats the gravy and the meat! 12/31/2013Rated 5 out of 5by Kiia My Haley loves this food! My little girl came to me only eating dry food. I started her on wet food, lots of trial and error, finally came across Fancy Feast gravy lovers. It is the only type she will eat, the little cans are perfect, she is not a big eater, so no waste for me. If I try to sneak in some other type of food, she will take a sniff and run away, she wont have it! Thanks for making a tasty, moist food. 12/12/2013Rated 5 out of 5by Gert Gravy Lovers both my cats love the gravy lovers selection! My one cat just licks all the gravy off and my other cat gobbles hers and then runs to eat the one with no gravy left on it! 12/11/2013Rated 5 out of 5by Kris92 Both of my cat love this food I like the size of the cans (the 2 cats get 1/2 a can twice a day); with dry food to fill in. The vet is impressed by how well they maintain their weight. 12/08/2013 Page 6 of 28 12 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28


text:
It's just the beat up truck that's for sale in this photo of Kellan Lutz from People's "Sexiest Man Alive" issue. But not to worry. The advertisement eventually makes its way on to his torso. Check out the pic, AFTER THE JUMP.
For Sale: Kellan Lutz
Posted on 21 Nov 2010 at 3:44am


text:
O.A.R. frontman Marc Roberge feels practically like a local, despite hailing from the suburbs of Washington, D.C.
That's because he spent his childhood summers in Margate, where his mother, an Atlantic City High School graduate, grew up and still has a house.
For Roberge, playing A.C. is always a bit of a homecoming, with plenty of family and friends in attendance.
"The first thing I'm thinking about is how windy it's going to be on the beach," says Roberge, who performs with the band 8 p.m. Friday, Feb. 7, at Revel Casino Hotel in Atlantic City. "I grew up down the shore. I spent tons of time down there. In the winter, it was a whole other beast. I'm excited to be there in the winter — I think people will be extra excited to have a good time."
Known for its live shows — and liberal taping policy — O.A.R. launched in the late '90s in Rockville, Md., as a high school band and then established itself on the indie circuit during the members' subsequent stint at Ohio State University.
The alternative rock group, whose name is short for Of A Revolution, has gone on to release seven studio albums and five live records, generating hit singles such as "Hey Girl," "This Town" and "Shattered (Turn the Car Around)."
O.A.R.'s latest single "Peace" will be featured on its forthcoming album, which is due out in June.
Ahead of the show, Roberge previews the band's new music and proves himself a real diplomat when asked an all-important question: Which local sub shop is his favorite?
Q: O.A.R. has released several live records, but also encourages fans to tape its shows. Do you worry that one will cannibalize the other?
A: The fact that we do get to live out the dream is because people have traded our music online. If we're going to stay true to what got us here in the first place, we have to make it easy for people to do.
Q: You tested out your new single "Peace" during your tour last summer. What it's like to work out new material in front of an audience?
A: We tried out some other stuff that didn't quite do the trick. It's like market research 101. People weren't into it. "Peace" instantly grabbed folks, because at the end of the day, we all want some calm. This isn't a world-peace song — it's a person-peace song.
The album is going to have an exciting version of it. If we can get a song like "Peace" on the radio, that would mean the world to a band like us. I feel comfortable promoting it — it was written straight from the heart.
Q: You're one of the few veteran groups whose newer records are charting higher than your older ones did. Why do you think you've been able to boost your sales at this point in your career?
A: I think we're lucky in that we have a fan base that's very patient, very trusting and very supportive. They'll give us the opportunity when the album comes out, then decide whether to buy it.
We've been lucky to have folks who will buy the thing, live with it a little bit and understand we do what we do because we're a band. We're going to try new things, just like they do in their lives. We try to keep an honesty. People might not like where we're at, but they always give us a chance.
Q: Are you deliberately trying to mix things up musically on the new record?
A: There was never a point where I said, "I want to challenge my past or challenge my future or try to be different" for any reason than that's what this song does. It's a concept album about what happened in a place like Rockville, Md. Each song has its own life, but all live within one night (there).
Q: Now for the most difficult question: Are you a White House Sub Shop loyalist or do you have another favorite?
A: I'll be going to Dino's Sub Shop in Margate, but I must say the White House is really good. Over the years, I never really tried the White House — I refused. A few years ago, I tried it, and it was fantastic. I'm equal opportunity — Sacco's, White House and Dino's — it's all good.
I grew up as a meatball sub expert. Then over the years I switched over to chicken parm and then tuna. Currently, I'm creating my own veggie sub. I haven't found the right combo. Between each one of those places, I want to find out who can make the best veggie sub.


text:
It's time for a masturbation party, y'all! So break out the Cool Ranch Doritos® and Cool Ranch Lube™, hop on over to Chaturbate and pop one out.
You can probably tell I read some crap about the power of positive thinking, thus my strangely perky attitude. I've tried positive thinking at the gym, hoping certain guys spontaneously start masturbating as part of their workouts, until the jerking reaches a critical mass and it's a full-fledged party. But they just work out and leave eventually.
I've also tried positive thinking at the grocery store, hoping for a sexually romantic chance encounter halfway between the bananas and bread. I'd even have gluten-free sex if the guy wanted. But nothing. The closest I come to excitement is buying a scratch lottery ticket and losing.
I've also tried positive thinking in my building's laundry room. Maybe some guy who ran out of underwear will fold his laundry exuberantly, causing dick swinging in his sweats. Alas, no.
So I'm going to go with the positive thinking that Chaturbate is a constant masturbation party. It's a sure bet, but I'm going to pretend it's my positive thinking that makes it happen. After all, what's a sexual showoff without someone to watch and jerk off to him?
This is your cue for some positive thinking of your own. As well as some instinctive masturbation that doesn't require much thinking at all. Sign up for free on Chaturbate now. That way, you can have a voice in each guy's chat/cam room. Even if that voice just says: "Unnnnhhh" or "Mmmmmmm"everyone at the party will understand what you mean.


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Mr. Di Monda is no stranger to intense legal battles, especially with insurance companies. Defendants facing his legal claims know about the $20 million dollar judgment he obtained in a motorcycle accident. And they know that Joe obtained a $24 million dollar judgment on behalf of a client seriously injured in an auto accident. When the insurers refuse to pay, Joe has decades of experience. He knows how to bring insurers to the settlement table and they know he will bring them to trial if necessary.
While past results are no guarantee of future performance, you can rest easy knowing that you retained a winning team when you retain lawyers associated with Michel & Associates to help you with your personal injury case. Our personal injury attorneys will fight relentlessly to get the highest compensation possible for your or your loved one's personal injury claims.
For over a decade, clients have counted on the expertise of Joseph Di Monda. You'll see on his injury page that he has had some big wins, but we understand that no amount of money can turn back the clock for you when you have had a serious injury. Law firms like ours that specialize in helping people who have had a bad accident or who have had their consumer rights violated are all about helping clients move forward with their lives.
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