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VOLUME 31 : NUMBER 6 : December 2008
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Aust Prescr 2008;31:143-5
The Editorial Executive Committee welcomes letters, which should be less than 250 words. Before a decision to publish is made, letters which refer to a published article may be sent to the author for a response. Any letter may be sent to an expert for comment. When letters are published, they are usually accompanied in the same issue by their responses or comments. The Committee screens out discourteous, inaccurate or libellous statements. The letters are sub-edited before publication. Authors are required to declare any conflicts of interest. The Committee's decision on publication is final.
Editor, – The article on paediatric analgesia (Aust Prescr 2008;31:63-5) provides a valuable quick reference on the subject. There is an additional purported mechanism of action for paracetamol, which may have implications in the setting of polypharmacy, especially perioperatively, or associated with chemotherapy.
A serotonergic mechanism of action has been reported for paracetamol.1,2,3 The inhibition or obliteration of paracetamol-induced analgesia by 5-HT3 antagonists, commonly used as antiemetics perioperatively, may warrant consideration when prescribing paracetamol concurrently with drugs from this class. Ondansetron, perhaps the most likely drug from the class to be prescribed to a child, may be less likely to inhibit analgesia, particularly in comparison to tropisetron.4
Ian Cox
Department of Anaesthesia and Pain Management
Concord Hospital, Sydney
Dr Sean Beggs, author of the article, comments:
The lack of clarity about the mechanism of action for paracetamol is even greater than presented in the article (Aust Prescr 2008;31:63-5). Experimental studies have shown that the analgesic effect of paracetamol can be decreased with the administration of some 5-HT3 antagonists (tropisetron)1,4but not others (ondansetron)4, while some have been shown to have conflicting effects (granisetron).3,4This therefore raises the question of whether it is specifically a 5-HT3 antagonist effect, or if some drugs in the class are having this effect via another mechanism.4
Of importance, however, is the fact that the effects of any of the 5-HT3 antagonists on paracetamol's action have yet to be shown to be clinically significant. Given this and the fact that ondansetron is the 5-HT3 antagonist most likely to be used in children, it is difficult to argue that they should not be used in combination. Until clinical trials in children have been undertaken however some doubt remains.
As above.
Editor, – As a retired doctor, I have recently been prescribed various medications about which I wish to obtain more information. I realise that my doctors do not have the time to detail all the side effects, and anticipated finding these in an information sheet within my new packs.
In the case of Patanol eye drops I was not disappointed - just overwhelmed. With Acimax tablets there was no insert, leading me to ask the pharmacist for the drug information sheet. This was dated 2006 and omitted the important facts that it could cause vitamin B12 deficiency and that in postmenopausal women taking calcium carbonate, calcium malabsorption might occur. The next disappointment was with Celebrex. No insert in the packet and an inadequate drug information sheet reprinted from MIMS. Next, Mobic to replace the ineffective Celebrex. Again no information included.
As so many patients are admitted to hospital suffering from the ill effects of prescribed drugs, any measure which improves surveillance, even by the patient, should be welcomed. I believe that there is a good case to be made for including an information sheet with all prescription drugs listing their common contraindications and side effects accompanied by a caveat saying where further information can be obtained about less common adverse events.
John Martin
Retired general practitioner
Peppermint Grove, WA
Editorial comment:
In addition to talking to their own doctor or pharmacist, consumers can call Medicines Line for independent information on prescription, over-the-counter and complementary medicines. Pharmacists are available on 1300 888 763 between 9 am and 6 pm Eastern Standard Time Monday to Friday. Health professionals can call the Therapeutic Advice and Information Service (TAIS) on 1300 138 677 between 9 am and 7 pm Eastern Standard Time Monday to Friday.
Consumer Medicine Information (CMI) for many medicines is available from the National Prescribing Service at
Editor, – Many thanks for the excellent article about compatibilities of parenteral drug solutions (Aust Prescr 2008;31:98-101), written from a pharmacy point of view. It certainly contains much practical information for everyday clinical practice, but it might be helpful to add a few extra points from a clinical perspective.
Table 1 shows an incompatibility between lignocaine 2% and sodium bicarbonate solution. In practice, however, the two substances make an excellent marriage; the intense stinging of local anaesthetic injections is markedly reduced by mixing the two. The only problem (in practice) is that left to stand for a few minutes, crystals do form and can block fine needles. The practice is well known and has stood the test of decades.
It is also noted that diazepam precipitates in water. Is this really the case or could the cloudiness be an innocent emulsion? In any case, dilute diazepam (for example 10 mg in 10 mL saline) has been given intravenously for years and works very well. It is standard practice and certainly far easier to titrate than the 10 mg in 1 mL in the ampoule.
The article states that phenytoin must not be diluted as it will precipitate. With its extreme pH of 12, intravenous injection of phenytoin is made easier and less irritating by dilution in saline. Although not described in the product information, it is thankfully normal practice. 'Phenytoin - must be diluted in 0.9% saline (rather than dextrose) to avoid crystallization'.1
Andrew Montanari
General practitioner
Merewether, NSW
Mr Peter Murney, author of the article, comments:
Lignocaine hydrochloride is an acidic solution (pH = 2.3) which causes pain upon injection. Adding sodium bicarbonate injection to raise the pH and reduce pain is widely practised and supported by a wealth of literature. Nonetheless, the solutions are incompatible and mixing them precipitates lignocaine from its hydrochloride salt. Intradermal injection of suspended lignocaine crystals is of no concern as lignocaine has no local toxicity and will absorb into tissue eventually.
However, intravenous injection of precipitated particulate matter concerns me as I suspect it would many other health practitioners. Diazepam injections are painful, probably because of venous irritation from the propylene glycol/ethanol/water solvent system. Appropriately slow administration of the small volume may also be difficult. There is no component of the mixture which would produce an emulsion and the haze is probably due to precipitated microcrystalline or colloidal diazepam. After 24 hours, the diluted solution clears with deposition of a thin oily film (presumably diazepam) on the syringe barrel. At a total mass of 10 mg, it is unlikely to cause harm upon injection and should rapidly redissolve in plasma. Larger amounts of precipitated drug may result in an embolism of precipitated drug sludge although I could find only one report of an associated fatality.
While some references support addition of phenytoin to normal saline infusion solution for short periods, the diversity of stability studies is disconcerting with some reporting presence of suspended crystals immediately after addition to the bag. Contrary to the current product information, a number of institutional protocols permit addition to a saline infusion bag but generally specify use of an in-line filter to remove crystals.
Slow administration of undiluted injection solutions can be facilitated with spring-loaded devices which, with a flow restrictor fitted to the syringe, allow administration of a specified volume over a specified time.
Editor, – Restless legs syndrome occasionally occurs in pregnancy, but no mention was made of how this condition should be treated in Professor Thyagarajan's article on the topic (Aust Prescr 2008;31:90-3).
Benzodiazepines and antiepileptic medication have been advocated in the past. Usually the symptoms are not severe and women can cope until pregnancy is over. Are there any studies concerning the effectiveness and safety of low-dose dopamine agonists in pregnancy?
Douglas Johnson
General practitioner
Mornington, Vic.
Professor Thyagarajan, author of the article, comments:
There are very few studies of pharmacotherapy for restless legs syndrome in pregnancy and none of these involve dopaminergic drugs. However, Dr Johnson points out that it is a common problem in pregnancy, usually mild and resolves with the completion of pregnancy. Iron status should first be determined by measurement of the serum ferritin.
The teratogenicity of dopamine agonists is unknown and they cannot be recommended at present; nor is it likely that future trials will address this safety and efficacy question. If pharmacotherapy is needed, opioids, anticonvulsants such as gabapentin or carbamazepine, or benzodiazepines, all have a better safety track record during pregnancy and should be tried first.


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Cremation Ceremony Held For Former Cambodian King
A security guard sits under flags at half mast for former King... News PhotoBestof,Cambodia,Cultures,Flag,Former,Half-mast,Horizontal,Human Interest,Phnom Penh,River,Royal Palace - Phnom Penh,Security Guard,Sitting,Topics,TopixPhotographer Chris McGrathCollection: Getty Images News 2013 Getty ImagesPHNOM PENH, CAMBODIA - FEBRUARY 04: A security guard sits under flags at half mast for former King Norodom Sihanoukon on the riverfront at the Royal Palace February 4, 2013 in Phnom Penh, Cambodia. The former kings coffin was transported to the cremation site after being paraded through the capital in a lavish funeral procession. The cremation will take place on Monday evening the funeral pyre will be lit by his wife and son King Norodom Sihamoni. (Photo by Chris McGrath/Getty Images)

subset: commoncrawl


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ResearchToday in Social
Benchmark Capital's Bill Gurley feels the need to explain that Twitter isn't the same kind of a social network as Facebook. He's worried, I guess, that Twitter suffers by numbers comparisons… Read more »
Benchmark Capital's Bill Gurley feels the need to explain that Twitter isn't the same kind of a social network as Facebook. He's worried, I guess, that Twitter suffers by numbers comparisons… Read more »
Steve Rubel's thoughtful post worries that both Facebook and Google are making their products too complicated for mainstream users to fully exploit their features. There's always a UI battle between easy… Read more »
Facebook's big "f8" developer event dominated the news, but most coverage focused on individual announcements and missed the big picture. Its revamped platform coupled with new discovery techniques could have a… Read more »
Mathew Ingram is too kind in his response to Mike Elgan's silly contention in Datamation that Facebook is the new Yahoo. And while Facebook has at times been a fast follower… Read more »
Feed-based UIs are powerful because they encourage frequent usage and participation. They're becoming one of the most important ways to present information, and are critical areas of competition in social networking… Read more »
Over the weekend, Tom Anderson – remember Myspace's Tom? – put together a think piece from his Google+ postings with a title we've all used "Is Social in Google's DNA?" He's… Read more »
So Jack Dorsey is coming back to Twitter. He returns to face a backlash from vocal digerati and, more important, from members of the Twitter ecosystem. Blogger complaints killed Twitter's QuickBar,… Read more »
Professional social network LinkedIn hosted a press conference today where it re-introduced some products (Screens, InMaps, Skills and Expertise) and showed off a new one, LinkedIn Today, for the first time… Read more »
Social commerce involves businesses using online collaborative tools — social networks, real-time feeds and user-generated contributions, for example — in order to sell products and services to consumers. Read more »
The increasing dominance of Facebook, and the fading of other social networks like Myspace and Classmates.com, makes me wonder about social networks. Can there really only be one? Human beings naturally… Read more »


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Schools near Zero Line face neglect, girls drop out
On being asked upon about where do the school girls attend the natural call, eight-year old Irm Naz, with her blue eyes points to an isolated place murmuring "Uthey parre" (over there), referring to an open space, she identifies as toilet.
Turning eyes to the other side, one could spot at a distance three toilets which were constructed by the '6 Mahar Regiment' under Operation Sadbhavana during 2002-03 that today stand in a dilapidated condition with their doors jammed. Another toilet, constructed recently under the 'Sarva Shiksha Abhiyan' scheme, is locked as according to the three teachers present, there is no water-supply in the toilet.
Irm's schoolmates, all dressed in blue uniforms begin to gather around her to share problems being faced by them in Government Middle School in Village Salotri - a neglected village along the zero-line in Poonch. The border district of Poonch known for the proximity of most of its villages to Line of Control (LoC) is situated 250 km away from Jammu - the winter capital of the northernmost Indian State Jammu and Kashmir.
The issue of not having toilets as part of school's infrastructure has implications more than meet the eyes. Besides affecting the health of the students, absence of toilets has become a major reason for parents to pull out their children, especially girls from schools as soon as they attain adolescence. Safia Begum, a mother of two girls enrolled in the same school laments, "Darr de hai, var uss ke karr sakne haan." (We are too helpless to do anything.)
According to UNICEF, "Education for girls can be fostered by something as basic as a girls-only toilet." The picture is quite imaginable, when the school is devoid of a toilet, let alone a separate toilet for girls. Only 43.1pc of middle schools in the state have a girls-only toilet. Even for those parents who dare to educate their daughters at the cost of their security, fear is always there.
The fear that these parents risk for educating their girl child is "not worth it" as the quality of education too is a serious concern in these border villages. A majority of the parents withdraw their daughters from the schools as the teachers' don't take pain in teaching.
Mohammad Sagheer, a shopkeeper by profession doesn't repent his decision of withdrawing his nine year old daughter from school. "The teachers don't do their duty. Only 2-3 teachers are present at a time, against the total number of eight teachers. She would better help her mother at home, and learn house-hold chores than to play all day at school."
According to villagers, the headmaster comes only for 7-8 days in a month. The students of class 8 don't know what 'bangle' means. This, despite the fact, that their English teacher had taught them the poem 'The Bangle Seller' the same day.
When the teachers present are found to be busy gossiping over a corn-cob outside the classroom and students are busy playing cricket during school hours, one gets all the answers to the allegations made by the parents. The state of education is very miserable, still lacking basic infrastructure, ridiculing vital RTE provisions.
However, the latest figures coming from Human Resource Development (HRD) Ministry depict that the state of Jammu and Kashmir, which witnesses a regular disruption also showed substantial improvements. The percentage at primary level rose from 78.5pc in 2006-07 to 84.8pc in 2012-13. Whereas, at upper primary level, an increase from 77.5pc in 2006-07 to 88.5pc in 2012-13 has been visible.
In this middle school, there were 19 girls and 42 boys present at the time of the visit. The enrollment register claimed the number of girls enrolled as 45, and the number of boys as 47. Whereas, according to a survey by District Information System for Education (DISE), the percentage of girls' enrollment is 47.7pc (2011-12). It is pertinent to mention here that female literacy rate of the state, is lagging at 58 pc , much behind the male literacy rate of 78.3 pc . ASER points out that the proportion of girls (age 11-14) not in school in Jammu and Kashmir has dropped encouragingly from 8.3 per cent in 2006 to 3.7 per cent in 2011, but rose again to 5 per cent in 2012. The proportion of girls in the higher age group (age 15 to 16) not attending school was a substantially higher 13.9 per cent in 2012.
Since there are no high schools in the proximity of these villages, girl students tend to drop out after appearing for their middle school exams. "The nearest high school is in Jhalas which is six kilometers from Salotri towards Poonch town. Parents do not allow girls to travel this much distance alone because of security issues," said twenty-one year old Shamshad who got married soon after appearing for her middle exams and is expecting her third child.
"If the government upgrades the middle school to high, the life of many girls won't get spoilt like mine." Shamshad makes her point, "I'll educate my daughter. This will make her self-dependent."
Is anybody listening?
(Tazeem is a final year student of Government Degree College, Poonch and has produced this write-up as part of Charkha's Writing Skill building workshop.)
(Posted on 07-02-2014)
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Category: Images
GenCon 2012 Axis & Allies Photos
GenCon 2012 Costume Photos
Still uploading photos, keep checking back for updates.
Kickstarter for Victory in Europe WWII Block Strategy Game
Columbia Games, publisher of block strategy war games, has a Kickstarter for their latest game: Victory in Europe a WWII Strategy Game. As of writing, only 10 days to go!
Axis & Allies WWI 1914 Preview: The Rulebook
In this preview of Axis & Allies 1914, we provide a link for you to download the rule book in PDF format.


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How Civilization Works
Much like creating an actual civilization, playing Sid Meier's Civilization: The Board Game is a massive undertaking -- but promises great rewards.
Much like creating an actual civilization, playing Sid Meier's Civilization: The Board Game is a massive undertaking -- but promises great rewards.
Games like chess and checkers have been around for centuries for a reason: They're very easy to learn but difficult to master. What other games make the cut for this list? See more »
If you've ever faced a Scrabble rack like EEEEEJQ, you know that luck sometimes fails you. So which strategies can help you win no matter what? See more »
Scrabble aficionados may memorize long lists of unusual words to win. But casual players can improve their games by learning just a handful of useful entries. Which words should you keep in your Scrabble arsenal? See more »
People are obsessed with Zynga's Scrabble-like Words With Friends game, but there are some habits that'll get you in trouble if you actually play Scrabble. We'll share 5 to watch out for. See more »
Games involving math force you to use your brain's full power, and some have been challenging people for centuries. The five on this list on this list will test your numerical agility and teach math ideas and functions as you play. See more »
In our digital age, it's easy to forget how much fun low-tech games can be. Remember pen and paper games? We've got five that'll keep the kids -- big and small -- busy for hours. See more »
House Monopoly rules make us feel like Goldilocks: Some make the game too hard -- others, too soft. Which can be ditched to make the game just right? See more »
Apple to Apples fans, this one's for you, and only you. Test your knowledge of your favorite party starter -- if you like, you can even make a game out of it! See more »
Scrabble is the most popular word game in the world, played in 121 countries, and has several famous devotees, including U.S. President Barack Obama and Mel Gibson. Do you have what it takes to master this brainy game? See more »
Maybe you've heard whispers of dragons, Dungeon Masters and 20-sided dice, but how much do you really know about the world's most famous role-playing game? Get in character, because we're going on a quest to learn the ABCs of D&D. See more »


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5 Marvel characters that deserve their own movie - Doctor Strange
Our number four choice for a Marvel character that deserves his own movie would feature sorcery, inner demons, actual demons, and medical science. Read More
Our number four choice for a Marvel character that deserves his own movie would feature sorcery, inner demons, actual demons, and medical science. Read More
Everything you need to know about the characters of Soulcalibur V for PS3 and Xbox 360 Read More
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Red Dead Redemption has been added to Xbox Live's Games on Demand library. Tomorrow will also see the digital release of The Chronicles of Riddick: A Read More
Three DLCs enter, one DLC leaves. Welcome to the maiden voyage of GameZone's DLC review round-up, where we play all kinds of random crap so that you Read More
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Do video games need buttons? The issue is split among the console and handheld manufacturers, with Sony and Nintendo favoring buttons, and Apple and Read More
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While many developers have utilized downloadable game services like Xbox Live Arcade and PlayStation Network as ways to create unique, bite-sized games that wouldn't be able to fill up a disc, others have used it as a promotional tool, creating downloadable titles in order to promote upcoming major releases. Capcom has been the progenitor of this, with Bionic Commando Re-Armed used to promote a reboot of the titular series (and being a far better game in the process), Dark Void Zero for DSiWare being used to promote Dark Void (and also being a better game), and coming soon, a downloadable episode for Dead Rising 2 used as a prequel/demo. So THQ would also like to get into the downloadable action, as VP Danny Bilson told CVG that a Red Faction downloadable game will be released for XBLA and PSN "three to four months" before the March 2011 release of Red Faction: Armageddon. But unlike using the game as a marketing tool, THQ will use it as part of a massive cross-media event that could change the way games are marketed...and it isn't the only franchise they're doing it for. More after the cut. Read More
Dark Void Zero Launches for iPhone and Windows PC Rise on bold warriors! Are you ready for the next evolution in vintage sci-fi action? Capcom are pl Read More
Dark Void Zero Coming to iPhone and PC Dust off that jetpack and jump back into the fight! Dark Void Zero rockets to the iPhone and Windows PC on Apr Read More
Nintendo DSiWare Celebrates Its First Anniversary In just one years time, the Nintendo DSiWare service has offered more than 150 downloadable games a Read More
Dark Void DLC and Soundtrack Available Next Week Prepare for the fight of your life, as all-new Dark Void Downloadable Content will be available for Read More
February 2, 2010 More winter? Who cares? Just means more time to play Pennsylvania rodent sees its shadow but even if the weather is cold, gaming is Read More
At Capcom's CES suite a couple of weeks ago, G4's Patrick Klepek asked Capcom's Vice President of Strategic Planning and Business Development, Christian Svensson, what the company hopes they will have accomplished by this time next year. "I'd love to say that we expanded the appeal of the Monster Hunter brand," he said in reference to the upcoming Wii title, Monster Hunter Tri. "I'd love to say we have laid the foundation for future Street Fighter success with Super [Street Fighter IV]. I would love to say that Lost Planet has become cemented as one of the key Capcom brands moving forward and is not a one-title success story but has been really successful there. I would love to say Dark Void was successful enough to see a sequel." But perhaps what he is looking most forward to this year is getting people excited about next year. Read More
Snow of the Capcom Unity has made a post indicating that NBC's Late Night with Jimmy Fallon will have a "Capcom surprise" on tonight's episode at 12:35am EST (11:35pm Central). However, he will not disclose what the surprise is. I don't think anyone would blame me for saying that I have a strong hunch that it involves Dark Void in some capacity, perhaps even Dark Void Zero, both of which were released over the past two days. After all, he is their man-of-the-hour for providing the only copy of the NES game in existence to them so that they could create their DSiWare release. That, and he plays a part in the game itself. So, we'll tune in tonight to see what happens, and bring you up to speed tomorrow. Read More
If you've played Capcom's recently-released Dark Void Zero, you might have noticed that the game features the name of former Saturday Night Live star and Late Night Talk Show host Jimmy Fallon. If you have not, you can catch a glimpse via the image at your right (click to enlarge). While Tiny Cartridge doesn't understand Fallon's actual inclusion in the game he won, Eric Jones messaged me earlier to highlight something he left out of his story on Capcom's story behind the game. Apparently, being the first to own an upcoming Capcom game was not all the winner of the fabled contest received, but the winner would also get to star in it. While the game itself didn't score too highly with our reviewer, word is that Dark Void Zero is a lot of fun. With that said, one has to applaud Capcom for the effort put into their promotion of the game. Come to think of it, between this and Bionic Commando Rearmed, it almost seems as if the promotional games are winning over more fans than the games they were meant to promote. Read More


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SAFE digital identity and signature standard being adopted worldwide by pharmaceutical and healthcare organizations as secure method of confirming
digital identities
CHICAGO, Dec. 10 /PRNewswire-FirstCall/ -- Aladdin Knowledge Systems (Nasdaq: ALDN), an information security leader specializing in authentication, software DRM and content security, today announced that the Aladdin eToken strong authentication device is the first hardware product to be certified under the recently established SAFE(TM) Product Certification Program (SPCP). The program is administered by SAFE-BioPharma Association, a fast-growing industry group that developed and manages the SAFE(TM) digital identity standard for the pharmaceutical and healthcare industries.
(Logo: http://www.newscom.com/cgi-bin/prnh/20040416/CGALADDINLOGO)
Certification assures SAFE's members that the Aladdin eToken fully conforms to the SAFE digital identity and signature standard. SPCP imposes a rigorous self-testing process on SAFE Vendor Partner products in order to assess their compliance with the SAFE digital standard.
The SAFE Standard dramatically streamlines the pharmaceutical business and regulatory processes by allowing organizations to electronically verify the identities of all parties involved in numerous types of electronic transactions -- increasing security while also maximizing efficiency. Aladdin eToken's strong authentication technology allows SAFE members to easily apply the SAFE Standard to their day-to-day pharmaceutical business.
"We congratulate Aladdin on becoming the first SAFE Vendor Partner to
|SOURCE Aladdin Knowledge Systems
Copyright©2007 PR Newswire.
All rights reserved


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Getting a diets that work could be a really tiresome, unrewarding procedure for most people searching online. Have you been utilizing a internet search engine to obtain the great diets? Nicely, this can be a excellent way to draw up thousands of websites, however, you nevertheless don't have any way of showing what's worth testing out.Wouldn't it's more straightforward to discover "exactly" which food diets certainly work with the others? Their certain might and listed here is how to locate the dietary plan that actually functions.
Weshall start thins off having a small info for the mind. Many people (95%) can become utilizing a internet search engine to locate food diets. While this can be an excellent way to-see those that are available,...
Category: Health
Tags: diets that really work
Individuals who need easy diets that work to lose weight quick and completely should realize that you've to work hard-to lose weight, and fundamentally it generally does not occur instantly. Therefore the likelihood of achievement are higher for you, if you buy into the provenfact that it requires effort and time. You also require to understand that though it's not easy to discover simple diets that function but it's the mindset that's the determining element and particular supplements that might help you get to wherever you need to proceed.
Eventhough simple diet alone isn't enough to lose weight completely, but when you wish to lose weight, you need certainly to mix a healthier dietwith frequent exercise, and you'll possibly have signifi...
Category: Health
Tags: easy diets that work
Extreme diets that work fast|Prevent Hunger|Test Out Carbohydrate Consumption
Prevent Hunger
Whentrying to shed lots of fat quick don't location to hunger. Here is a guideline, never proceed under 1000 calories each day. You chance everlasting physical harm if you do that to get a lengthy time period.
Didyou understand that you might completely harm your center by depriving your self? It's been recorded. But, we do wish to reduce our calories agreat touch, that's severe enough.
Many people require 15 calories per lb of body weight per day-to merely preserve all physical capabilities. But, to be able to slim down we'll need certainly to burnup more calories than we consume.
As we wish to proceed, particularly if we're training that's as seve...
Category: Health
Actually the very best diets in my own checklist of the most truly effective five diets that work continues to be marketed having a substantial quantity of buzz. The designers of the plans, oftentimes, create great statements about the benefits and functions of the plans. Does this imply that the diets do not function? No, nevertheless it does imply that you need to continue with caution and execute research. Listed here are a few of the fables I discovered while executing my diet study.
Remorseful, that one is usually false. Whenever your body is familiar with a particular level of caloric usage, and that level is paid off, your body transmits you indicators that it requires more gas. These indicators are nature'smethod of maintaining a ...
Category: Health
Tags: diets that actually work


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- Filed Under
First Presbyterian Church Pastor Tom Willadsen found himself in Target shortly after the Green Bay Packers beat his Chicago Bears two weeks ago.
He had the store to himself.
"There was one checkout open," Willadsen said. "The Green Bay Packers really is a religion here."
Tonight may not be a wholly silent night as the Packers vie for their fourth Super Bowl title, but plenty of Oshkosh businesses expect a dearth of customers as families, friends and your neighborhood Packer Backers focus their attention on the game.
Plenty of stores plan to remain open for customers not interested in football or the local team, but many say Super Bowl Sunday shopping volumes go from all to none. Rapidly.
And it seems business operators expect the drastic drop-off sometime between 3 p.m. and 5 p.m., with kickoff slated for about 5:30 p.m.
Festival Foods Chief Operating Officer Marlin Greenfield said Festival stores throughout Wisconsin will have all hands on deck in the run-up to Sunday and even into early Sunday afternoon.
"It's going to be a wild and crazy day. We'll be extremely busy up until about 4:30 (p.m.) and then we'll operate on a skeleton crew, but with all departments still open," Greenfield said. "We anticipate it will be pretty quiet. But just in case, the game will be broadcast on all the in-store TVs."
Oshkosh Target Store Team Leader Kevin Mislevy said he was surprised none of the employees scheduled to work today asked off. Furthermore, Mislevy said, Target doesn't modify its staffing levels regardless of if it's a snowstorm, a holiday or Super Bowl Sunday. He expects business today to follow a similar arc as on Jan. 22 when Willadsen stopped in.
"It's definitely above and beyond normal early, but then it dropped off when the game started," Mislevy said. "We still have a dedicated bunch of customers, though, so our staffing level is our staff level. We'll always be ready for any guest that comes in."
Bob Wolf owner of The Roxy Supper Club, who is also a partner in the Italian restaurant Primo, said both establishments will be open for Sunday brunch and lunch, but close in the afternoon. Wolf said there's just not enough business to make it worthwhile, even in years the Packers don't make it.
"It's not even worth calling the staff in," Wolf said. "Even the (regular season) Packer games kill us. We tried doing parties and giving away free appetizers, but it doesn't work for us."
Not that Greenfield and Mislevy are upset with the lack of customers coming in tonight. Greenfield said orders for party trays and "anything green and yellow" showed a steady increase over the week after the Packers beat the Bears. And Mislevy said shoppers wasted little time snatching up thousands of t-shirts, hats, accessories and other Packer paraphernalia the store brought in to satisfy the thirst for Packer gear.
"We were prepared for it and our company reacted accordingly," he said. "So I'm grateful for that. We're well stocked and ready when people come in."
For some companies, the Super Bowl marks the end of slow Sundays that coincides with the beginning of Packer season.
RunAway Shoes owner Ross McDowell said his game-day business slows to a trickle almost as soon as the first pre-season game starts.
"It gets really, really slow," said McDowell, who operates stores in Oshkosh, Appleton and Green Bay. "It's basically useless. It shows how close people around here follow the Packers."
Next Sunday, though, will be a different story.
"As soon as the Packers are done, our sales will probably double on Sundays," he said. "And they'll stay that way until about the second week of September. Then our Sundays get real quiet again."
- Jeff Bollier: (920) 426-6688 or email@example.com.


text:
Uiproductions. DhtmlxGantt Allows You To Create Dynamic Gantt Chart. DhtmlxGantt is a JavaScript component that allows you to create dynamic Gantt chart and visualize a project schedule in a convenient graphical way.
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We're just hours away from 2010, and if you still don't have plans for ushering in the New Year, here are a few ideas for celebrating the teens on the hill.
The Space Needle fireworks show is always a hit, and if you're willing to drop some cash to welcome in the next decade, you can be front and center at midnight. For $250 guests can enjoy a six-course meal at SkyCity, followed by dancing to Seattle party band Grüvbox on the Observation Deck. For $125 you can skip dinner and go straight to the countdown party. Details here.
The Spectator Sports Bar in Uptown is having their 2nd Annual 80′s New Year's party, equipped with a DJ and prizes for the best 80′s mustache and wig! The festivities start at 7 p.m. (They'll also be playing New Year's day games on Friday, and will have a hearty New Year's breakfast from 9 a.m. to noon).
For those of us you who'd rather celebrate the New Year on a shoestring budget, Farmers Life Insurance New Year's at the Needle fireworks show can be seen from Kerry Park on W Highland Dr. The viewpoint is the perfect place to watch the fireworks, but get there early to get a good spot because the park isn't big enough for thousands of New Year's onlookers. If you'd rather get a close to the action as possible, you can join the 20,000 others expected to gather at the base of the Needle for the eight-minute display.
Still need a babysitter for tonight? Send your kids to the New Year's Eve Slumber Party at the Pacific Science Center for a night of fun, scientific exploration and a great view of the fireworks.
I won't be on the hill for New Year's this year, so if any of you happen to snap some great pictures of the fireworks show and would like to share, email them to email@example.com. Happy New Year!
(Photo courtesy of Crashworks via Flickr).


text:
- 220.127.116.11 General Information and Introduction
- 220.127.116.11 Statute of Limitations (Statutes)
- 18.104.22.168 Notification of Taxpayer Due to Corrected Unpostables
- 22.214.171.124 Taxpayer Advocate Service (TAS)
- 184.108.40.206 Transaction Posting and Cycling
- 126.96.36.199 Taxpayer Delinquent Investigation (TDI) and Notice Delay Information
- 188.8.131.52 Primary Transaction Code (TC) Prejournalized (PJ) Amounts
- 188.8.131.52 The Entity Section
- 184.108.40.206 Accounting Period Change
- 188.8.131.52 Payment Information
- 22.214.171.124 Decedent Returns
- 220.127.116.11 Research Command Codes (CCs) —Integrated Data Retrieval System (IDRS)
Manual Transmittal
November 10, 2014
(1) This transmits revised IRM 3.13.122, Campus Document Services, Individual Master File (IMF) Entity Control Unpostables.
Material Changes
(1) Various editorial changes were made throughout the IRM.
(2) Various sections have been renumbered due to reformatting changes.
(3) 184.108.40.206.1 Various Changes.
Changed Entity Control Unpostables to Entity Unpostables in paragraph 1.
Added the Unpostable Function to the mission in paragraph 2.
(4) 18.104.22.168.1 Removed reference to IRM 3.0.273 in paragraph 6 because it is obsolete. IPU 14U0109 issued 01-14-2014.
(5) 18.104.22.168 Updated dates in chart to reflect current year processing.
(6) 126.96.36.199 Removed reference to Exhibit 3.13.122-1. IPU 14U0109 issued 01-14-2014.
(7) 220.127.116.11 Corrected IRM references in paragraph 2. IPU 14U0109 issued 01-14-2014.
(8) 188.8.131.52.5 Added reference to IRM 25.4.1, Potentially Dangerous Taxpayer to paragraph 4(p). IPU 14U0109 issued 01-14-2014.
(9) 18.104.22.168.5.1 Corrected the name of the 7071-A job aid in paragraph 7. IPU 14U0109 issued 01-14-2014.
(10) 184.108.40.206.2 Various Changes.
Revised paragraph 1(a) and 1(b).
Added new paragraphs 1(c) and 1(d) to clarify case resolution.
(11) 188.8.131.52.3 Added URC 6 resolution to paragraphs 1, 2(c) and 3(b).
(12) 184.108.40.206.4 Various Changes.
Added information to clarify to post the TC 610 to the correct account with the matching TC 150.
Removed paragraph 1(c) because the information is not necessary.
(13) 126.96.36.199.1 Added new section with information on locking decedent accounts, TC 971 AC 524.
(14) 22.214.171.124 Various Changes.
Removed reference on end of year closures in paragraph 5. IPU 14U0109 issued 01-14-2014.
Removed invalid IRM reference from URC 8 section in paragraph 6.
(15) 18.104.22.168 Various Changes.
Removed information on Nullification Codes.
Added information to refer to IRM 3.12.32 for more information on Nullification Codes.
(16) 188.8.131.52.4 Removed references to DLN color in paragraph 15(b).
(17) 188.8.131.52 Removed references on pen color in paragraph 7.
(18) 18.104.22.168.1 Added information on CLU Website to paragraph 2.
(19) 22.214.171.124.2 Various Changes.
Added new paragraphs 6 that after the 4th request GUF will automatically close the case to Rejects.
Added new paragraph 7 To refer to IRM 3.12.32 for more information.
(20) 188.8.131.52.2.1 Deleted entire section. Paragraph 1 and 3 moved to 188.8.131.52.2.
(21) 184.108.40.206 Various Changes.
Added reference to Exhibit 3.13.122-1, Later Releasing Chart. IPU 14U0109 in paragraph 9 item 4 issued 01-14-2014.
Deleted reference to Exhibit 3.13.122-1, Later Releasing Chart. Exhibit has been deleted.
(22) 126.96.36.199.1 Various Changes.
Revised section into an If and Then chart.
Added instructions for case resolution on unpostable extensions without payments. IPU 14U0109 issued 01-14-2014.
(23) 18.104.22.168.1 Revised paragraphs 2 through 5 into If and Then Chart.
(24) 188.8.131.52.2 Moved the note under paragraph 1 to the bottom of the table.
(25) 184.108.40.206.3 Revised IF and THEN chart for clarity.
(26) 22.214.171.124.4 Various Changes.
Added new IF and THEN Chart to paragraphs 2, 3 and 4.
Added new Caution statements regarding TC 012 and ensuring the account is updated back to MFR 08 to paragraphs 2, 3 and 4.
(27) 188.8.131.52.6 Various Changes.
Added new IF and THEN Charts to paragraph 2 through 7.
Deleted paragraphs 8 and 9 due to information consolidated into IF and THEN Charts.
Added new Caution statements regarding TC 012 and ensuring the account is updated back to MFR 08 to paragraph 2 through 7.
(28) 3.13.122-1 Removed Exhibit, Later Release Cycle Chart.
Effect on Other DocumentsIRM 3.13.122 dated October 25, 2013 (effective January 1, 2014) is superseded. IRM Procedural Updates (IPUs) have been incorporated into this IRM: 14U0109 (effective 1/14/2015).
AudienceIndividual Master File (IMF) Entity Unpostable Units, Wage and Investment Submission Processing Campuses
Effective Date(01-01-2015)
Paul J. Mamo
Director, Submission Processing
Wage and Investment Division
This section contains general information on processing Individual Master File (IMF) Entity Control Unpostables.
The purpose of this IRM is to provide instructions and procedures for correcting and resolving Entity Unpostables to the IMF Master File.
The mission of the Entity Control Function and the Unpostable Function is to resolve all entity related problems in a timely manner by providing the taxpayer with the highest degree of quality and customer service.
The words "NOTE" , "CAUTION" , "EXAMPLE" , and "EXCEPTION " appear throughout the text as a reminder to be careful when following prescribed Entity procedures for case resolution.
When correcting unpostables, the first step is to determine whether the unpostable return or document AND the entity on the Master File are the same. Command Codes (CCs) NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, and ENMOD are used to make this determination.
Completely review to resolve all unpostable conditions which could result in a REPEAT entity unpostable condition.
The following IRMs are used in conjunction with this section.
IRM 3.10.72, Receiving, Extracting and Sorting
IRM 3.12.32, General Unpostables
IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution
IRM 3.12.37, IMF General Instructions
IRM 3.13.5, Individual Master File (IMF) Account Numbers
IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates
IRM 2.3, IDRS Terminal Responses
IRM 2.4, IDRS Terminal Input
A statute of limitation is a time period established by law to review, analyze and resolve taxpayer and/or IRS related issues.
The Internal Revenue Code (IRC) states that the IRS will assess, refund, credit, and collect taxes within specific time limits. These limits are known as the statute of limitations. When the statute period expires, the IRS can no longer assess additional tax, allow a claim for refund by the taxpayer, nor take collection action. There is an Assessment Statute Expiration Date (ASED), a Refund Statute Expiration Date (RSED), and a Collection Statute Expiration Date (CSED). Each has a different statute expiration period.
The Assessment Statute Expiration Date (ASED) is identified by Generalized Unpostable Framework (GUF) and must be monitored to ensure that the statute does not expire.
The ASED is determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later.
Example of statute expiration date for a timely filed return:
Form Tax Period IRS Received Date Return Due Date ASED
Statute Date
1040, U.S. Individual Income Tax Return 201014 03-15-2015 04-15-2015 04-15-2018
Example of statute expiration date for a late filed return:
Form Tax Period IRS Received Date Return Due Date ASED
Statute Date
1040, U.S. Individual Income Tax Return 201014 05-15-2015 04-15-2015 05-15-2018
If the ASED is imminent (two months prior to ASED), notify the manager or work leader and take necessary action to resolve.
See IRM 25.6.1, Statute of Limitations Processes and Procedures.
Whenever the Social Security Number (SSN) shown on the unpostable return/document is changed, the taxpayer must be notified and given the correct SSN and an explanation. Use appropriate C letter.
This section contains information on the Restructuring and Reform Act of 1998, Section 3705(a), and provides identification requirements for all IRS employees working tax related matters.
IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face, or written contact. In addition, a telephone number is required on all taxpayer correspondence.
This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.
All IRS employees in the field, national, or area office who communicate by telephone, correspondence, or face to face with taxpayers or their personal representatives on tax related matters are required to provide (at a minimum) the following information:
With telephone contact, provide your title (e.g., Mr., Mrs., Ms., Miss), last name, and your badge identification (ID Card) number.
With face to face contact, provide your title and last name during the conversation, and your badge ID number.
When contacting the taxpayer through correspondence, provide a contact telephone number where the taxpayer's question(s) can be answered. In addition to your title and last name, provide your IDRS, letter system, or ID Card (badge) numbers.
The Integrated Data Retrieval System (IDRS) number and numbers for some other letter systems are automatically generated. If it is not generated or a handwritten note is prepared, the ID Card (badge) number must be used.
Employees who have toll-free telephone numbers may also provide their location for identification purposes.
Correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information.
When a taxpayer insists on speaking with a specific employee who previously handled their inquiry, or requests/complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the inquiry using established procedures to his or her manager.
Correspondex letters will provide a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to questions that the taxpayer may have about the correspondence or the employee is asking the taxpayer to provide additional case-related information.
Otherwise, if the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.
Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves and provide their ID Card (badge) number only if they are answering telephones which are routinely used to provide tax or account information, or if they provide a substantive response to the taxpayer's inquiry.
It is not necessary to repeat the ID Card (badge) number on a subsequent contact, when the nature of an employee's work involves multiple contact with the same taxpayer, and the employee has given the taxpayer (either by telephone or in person) their ID Card (badge) numbers on the first contact.
This subsection contains information on referring cases to TAS.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.
TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.
While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC § 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.
Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.
Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 22.214.171.124, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on Accounts Management System (AMS), if applicable.
It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.
Refer to IRM 18.104.22.168, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.
An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.
The following types of cases should NOT be referred to TAS:
Cases where the taxpayer's complaint or inquiry only questions the constitutionality of the tax system; or
Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes
TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:
The taxpayer is experiencing economic harm or is about to suffer economic harm.
The taxpayer is facing an immediate threat of adverse action.
The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.
The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.
The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.
A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS.
The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the taxpayer's rights.
The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.
Case criteria are not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.
This section contains posting and cycling information.
General - A transaction frequently requires a related transaction to post first. Most transactions require the establishment of an account or tax module as a prerequisite. Many unpostables result from transactions not posting in the correct order. All Document Code 47 (Exam) and most Document Code 54 (Data Processing) Adjustment transactions require a return be posted. Reversal transactions require the related original transaction to be present. After all transactions have posted, analyses are made, new status and freeze conditions are set, (released or changed) and notices, Taxpayer Delinquent Accounts (TDAs) and refunds etc. are issued. The length of time needed to post a transaction varies.
The posting sequence for all Master Files is generally from lowest numbered Transaction Code (TC) to the highest numbered TC.
TC 011 always posts last to the entity portion of the Master File. It resequences to the next cycle.
On the Business Master File (BMF), TC 150 always posts lasts to allow the tax module to settle properly.
TC 610, 670, 590, and 150 all attempt to post in the same cycle; posting order will be TC 590, 610, 670, then 150.
The input transaction must be posted before the corrected unpostable can post:
The unpostable must be delayed for at least one cycle or more, if necessary.
The release cycle is input on line 9 with CC UPRES.
In January 2012 with CADE 2 implementation, the following cycles were accelerated and will impact the processing of unpostables:
Campus Cycle: Thursday - Wednesday
Master File Processing: Friday - Thursday
GUF Processing: New available Tuesday; Closing Tuesday
All new unpostables will be available to work on Tuesday morning. The GUF closing runs will occur on Tuesday evenings.
This applies to both IMF and BMF sites.
For example – Unpostable conditions identified on transactions input in the campus in any given cycle (with new cycle close of Wednesday), will be processed by Master File on Thursday and will be available in Unpostables to work as new inventory the immediately following Tuesday.
IMF Master File will begin processing and posting specific transactions daily. IMF will also identify unpostables transactions each day of the cycle. However, GUF will continue to run weekly. Unpostables for all 5 days of the IMF cycle will be marked for GUF to locate for opening runs to begin on Monday.
IMF will not re-analyze the account at the end of the cycle to determine whether the unpostable condition has been resolved. There is a potential that the transaction needed to resolve the unpostable condition may post on a subsequent day in the same cycle. In this situation, the unpostable can be closed with Unpostable Resolution Code (URC) 0.
GUF 07 reports should contain multiple IMF data rows for each day of the production cycle (data for Day 1 of the cycle, data for Day 2 of the cycle, etc.)
BMF will continue to process weekly and will create one unpostable file for GUF to locate for the opening run on Monday.
Not all transactions or accounts will post in IMF daily. Transactions or accounts marked as weekly will result in the transactions resequencing until Master File processes the end of the cycle on Thursday.
BMF will continue to process weekly.
Corporate Files On Line (CFOL) Command Codes (CCs) will contain an indicator on the screen to identify whether the IMF account is a daily account or a weekly account.
Resequencing can delay posting from one to eleven weeks (depending on Master File).
Resequencing can be identified on Integrated Data Retrieval System (IDRS) by the presence of "RS" transactions (if account is on IDRS).
The following account resequence transactions (TC 011, 013, 040, 041) generally take two additional cycles to post. If the resequencing fails, the account will return to its original condition in the third cycle.
Certain transactions such as merging, account number changes, credit offsets, and FTD mismatches require account resequencing at the Master File.
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, documents with a valid Social Security Number (SSN) will resequence for 3 cycles.
Early filed returns with remittances will resequence until the RDD.
Balance due e-file returns will resequence until cycle 20 or when the payment posts, whichever is earlier.
Transaction posting time depends on the input method as follows—
Corrected unpostable transactions (Unpostable Resolution Code (URC) — A, 0, 5, or 6) will be transmitted to Master File in the next cycle.
Integrated Data Retrieval System (IDRS) transactions, excluding Data Processing (DP) Adjustments held up for review, will be transmitted to Master File in the next cycle.
Transactions input through Integrated Submission and Remittance Processing (ISRP) are on a regular or expedite cycle.
Functional areas causing unpostables through errors should be alerted so corrective measures can be taken. Improper cycling-in delays posting and consequently delays refunds and billing.
Unpostable cases closed with URC 8 will appear on the Reject Register or in ERS after the next GUF weekly update.
Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL CC's the second day after campus input. Transactions will be viewable on IDRS CC's the third day after campus input.
Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to weekly.
Daily and weekly transactions directed to a weekly account are expected to post with the weekly processing on Thursday.
For items 2 and 3, transactions will be viewable using CFOL CC's on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS CC's Monday following the Thursday processing run.
Use of the Posting Delay Code on transactions will result in the transaction being held until the weekly processing on Thursday. When the transaction is processed on Thursday and the Posting Delay Code contains a value other than zero, the transaction will continue to resequence for the number of cycles equal to the value. For example: A transaction input with a Posting Delay Code of 1 will be processed on Thursday, and will resequence until the following weekly processing day (the following Thursday).
Use of the Posting Delay Code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.
IMF transaction posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:
01 = Friday
02 = Monday
03 = Tuesday
04 = Wednesday
05 = Thursday
BMF transaction posting dates will continue to reflect YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For BMF transactions the DD value will be 08.
Cycle transaction if—
The prerequisite transaction has a higher transaction code.
The prerequisite transaction is needed to change the status, filing requirements or balance, to freeze or release a freeze, or to set, change, or remove an indicator.
Do not cycle-in transactions if—
Posting sequence is not necessary.
Prerequisite transaction will post first anyway.
Cycling should be calculated by using the current Martinsburg Computing Center (MCC) cycle plus the number of weeks it will take to post to Master File.
When cycling transactions and entering the number of cycles (cycle delay code), consider the day of the week of input in relation to the day the SC updates to MCC/Tennessee Computing Center (TCC). If the transaction is being input close to the end of the weekly posting cycle, an additional cycle may be necessary for the transaction to avoid repeat Unpostables.
Tax examiners have the ability to cycle transactions input via IDRS using a Posting Delay Code (PDC).
Tax examiners must input a PDC with transactions to be cycled.
Transactions can be delayed from one (1) cycle up to a maximum of six (6) cycles.
The posting of these transactions to Master File will be deferred until the indicated number of posting cycles has passed.
The PDC will not post with the transaction or be shown with the IDRS pending transaction. The projected Martinsburg Computing Center (MCC) posting cycle on the IDRS "PN" (status pending) transaction will be extended to account for any PDC impact on the transaction.
The following IDRS transaction programs have the posting delay capability:
CC REQ54 (Document Code 54); AMCLSE (Document Code 47).
Entity Change CCs INCHG, BNCHG, (except EPMF) and EOCHG (Document Codes 50, 53, 63, 80, and 81).
Pre-journalized Credit Transfers CCs DRT 24 and DRT 48 (Document Codes 24 and 48). See following (5).
Dual Debit/Credit Transfer CC FRM 34 (Document Code 34). See following (6).
Miscellaneous Transactions CC FRM 77 (Document Codes 77 and 78). See following (7).
Pre-journalized Credit Transfer CCs DRT24 and DRT48 (Document. Codes 24 and 48);
The PDC can be specified for the debit and the credit side.
This should be used for situations where the debit and credit must have different posting cycles; or delaying the debit to cycle the credit is inappropriate.
Dual Debit/Credit Transfer CC FRM34 (Document. Code 34);
The PDC is entered only for the debit transaction.
The credit transaction is not created until the debit posts to the master file; hence, a PDC is not necessary.
Miscellaneous Transactions CC FRM77 (Document. Codes 77 and 78).
The PDC will not be available with the batch input program for Miscellaneous Transactions (CC FRM7A) until the input screen is redesigned.
This section contains information for TDI and Notice Delay.
Erroneous TDI's can be generated when:
A TDI satisfying transaction (Transaction Code (TC) 150, 474, 590, 591, 593, 594, 595, 596, 597, 598 or Remittance Processing System (RPS) 610) is unpostable and the transaction is nullified or not posted to master file within 45 days; or
A TDI satisfying transaction attempted to post to the wrong module (Master File Tax) MFT and/or tax period incorrect) or to the wrong account (Taxpayer Identification Number (TIN) is incorrect).
When nullifying (URC 1 or 8) a Transaction Code (TC) 150 or TC 610, and the TC 150 will not be re-input to the same tax module within six weeks after the Return Due Date (RDD), input a TC 599 with closing code 17 or 18 unless otherwise directed.
When a TDI satisfying transaction other than a TC 150 or TC 610 attempts to post to the wrong tax module or account and the unpostable will not be corrected within six weeks after the RDD, expedite the resolution by the end of the next week.
To prevent erroneous TDIs, input a TC 599 with the appropriate closing code if the TC 150 cannot be posted timely to stop the TDI.
Use Closing Code "17" if the return is being processed BEFORE the Program Completion Date (PCD).
Use Closing Code "18" if the return is being processed AFTER the PCD.
All Unpostable initiated TC 59X should be input through IDRS using CC FRM49.
Use CC TDINQ to research any unpostable TC 59X. Do not change posted entity data based solely on the information found on the unpostable TC 59X.
To reduce the amount of interest paid due to return untimely processing, be aware that the TC PJ amount or Interest Reduction overpayment amount indicates that a refund is due to the taxpayer.
An "Unpostable Case With Interest Free Period Due to Expire" is an alert to resolve the unpostable as quickly as possible.
The unpostable cases (TC 150) with a refund due should be monitored and corrected to avoid paying interest with the refund.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date (RDD), Received Date (RCD), or Return Processable Date (RPD), whichever is later.
See IRM 3.12.32, General Unpostables, for additional procedures.
The entity section consists mainly of the following elements:
Taxpayer Identifying Number (TIN)
Date of Birth (DOB)
Spouse's Name
Spouse's Social Security Number (SSSN)
Filing Status Code (FSC)
Year Digit (YD)
Mail Filing Requirement (MFR)
Social Security Administration (SSA), IRS valid, and Individual Master File (IMF) Name Controls
Scrambled SSN Indicator (XXXSSN)
Date of Death (DOD)
The TIN may be a Social Security Number (SSN), Individual Taxpayer Identifying Number (ITIN), Adoption Taxpayer Identification Number (ATIN), or Internal Revenue Service Number (IRSN).
ITIN -- is assigned to the taxpayer by the IRS when processing Form W-7. Application for IRS Individual Taxpayer Identification Number. An ITIN can be identified by a 9 in the first position and the fourth and fifth positions are as follows:
70 through 88 (9nn-(70-88)-nnnn)
90 through 92 (9nn-(90-92)-nnnn)
94 through 99 (9nn-(94-99)-nnnn)
ATIN -- can be identified with a 9 in the first position and 93 in the fourth and fifth positions (9nn-93-nnnn).
IRSN -- is assigned by the IRS when a valid account cannot be found. An IRSN can be identified by a 9 in the first position and a valid campus code in the fourth and fifth positions. See IRM 3.13.5., IMF Account Numbers, for additional information. See IRM 22.214.171.124.2 for more information on IRSNs.
Taxpayers with an IRSN or ITIN are ineligible to receive the Earned Income Tax Credit (EITC). However, taxpayers are entitled to claim a personal exemption when they use an ITIN, but not an IRSN. URC 8 to Rejects to remove the EITC and/or exemptions if an IRSN or ITIN is present on the return.
Instructions on correctly entering taxpayer names and name controls are contained in IRM 3.13.5, Individual Master File (IMF) Account Numbers, and the Document 7071, Name Control Job Aid.
Research entities via CC ENMOD, NAMES, NAMEI, FINDS, FINDE, and TPIIP to determine differences in name, address, filing requirements, FYs, or employment codes.
If research indicates differences between Master File and the unpostable condition:
Update Master File via CC INCHG.
If necessary, assign a new IRSN to the account. If the unpostable is a TC 150 and the return includes EITC, edit the IRSN on the return and URC 8 to Rejects requesting the amount be removed.
If it is discovered that the item is a scrambled case, or that multiple filers are involved, take no action until you coordinate the case with Adjustments. Follow their directions regarding resolution, annotate in the remarks "Scramble Coord with AM" .
If research DOES NOT provide sufficient information to correct the Unpostable Code (UPC), contact the taxpayer.
IRSNs must be assigned only after complete research is conducted.
IRSNs may be assigned using local procedures.
Typically an IRSN is not assigned to anyone other than the primary taxpayer.
The IRSN can be identified by having a "9" in position one of the Social Security Number (SSN) (9XX-XX-XXXX).
TINs beginning with a 9 and the 4th and 5th position numbers are 70-88, 90-92, 94-99 or 93 are not an IRSN.
The DM–1 file is a database of name controls and associated TINs received from these four sources:
Social Security Administration (SSA) IRS processing IRS Individual Taxpayer Identification Number (ITIN) File ATIN (Adoptive Taxpayer Identification Number) File
The ITIN and ATIN processing is completed at Austin Submission Processing Campus (AUSPC).
The ATIN and ITIN taxpayer information is sent forward DAILY. However, these taxpayer accounts will initially reside on the invalid segment.
The new ATINs, ITINs, IRS Valid and the new SSA Accounts will be directed to the invalid side of IMF.
These new accounts WILL NOT validate or attempt to post to the valid side of IMF until after completion of the next quarterly merge.
The DM-1 quarterly updates are done in January, April, July, and November of each year.
The quarterly merges are scheduled in cycles 05, 15, 31, and 44.
The DM–1 also receives weekly updates from the SSA and the IRS processing.
Programming determines the validity of the data on the DM–1. It "directs" transactions to either the valid or the invalid segment of the IMF.
Transactions that match the TIN/Name Control on the DM–1 File are directed to the valid segment of the IMF for posting.
IMF Valid TINs display without an asterisk.
Transactions that successfully obtain a proximal match on the IRS valid name control file are directed to the valid segment of the IMF for posting.
If the TIN and Name Control were added this quarter, the transaction is considered valid. However, these transactions are directed to the invalid segment of the IMF for posting until the quarterly merge is completed.
It is important to note that IMF does move VALID IMF accounts to the INVALID side of IMF due to the quarterly merges.
The DM–1 file may display/record more than one name control for a TIN.
Entity can receive any unpostable for resolution of multiple TIN issues.
The IMF is structured into two segments "valid and invalid."
The valid and invalid segments contain the Taxpayer Identifying Number (TIN) and name control. The name control is the first four characters of the primary taxpayer's last name.
A TIN/Name Control's validity is determined by finding a matching TIN/Name Control on the DM-1 or SSA NC.
The most common reasons for invalid account numbers are change in marital status, transcription/input errors by the IRS, or taxpayers using an incorrect TIN.
The same taxpayer can be on the valid and invalid segments of the Master File.
Two different taxpayers can be on Master File under the same TIN (valid and invalid segments).
If two or more TINs are located for the same entity, a consolidation should be done.
Always research completely to determine if the TIN agrees with what is correct. When researching an IMF unpostable condition, search both the valid and invalid segments of the Master File.
If the unpostable TIN is incorrect and you cannot locate a valid TIN, use CC IRSN to assign the taxpayer a temporary number. Edit the IRSN on the document and correct the unpostable accordingly.
If the unpostable is a TC 150 and the return includes amounts for a personal exemption and/or Earned Income Tax Credit (EITC), edit the IRSN on the return. URC 8 to Rejects requesting the personal exemptions and EITC be removed.
If the unpostable is a TC 150 without amounts for personal exemption and/or EITC, or any other TC, close the unpostable with URC 6.
When accounts move from one TIN to another or from one segment to the other (i.e., invalid to valid), it is referred to as resequencing or merging. All parts of the Master File (i.e.,CC's INOLE, ENMOD, TXMOD, etc.) do not all merge at the same time.
These TCs apply to resequencing accounts:
TC Description TC 011* TIN change on an account on Master File. TC 013* Name change for an account on the valid segment of Master File TC 040 To direct a TIN and/or TIN of an account to the VALID segment of Master File TC 041 To direct a TIN and/or TIN of an account to the INVALID segment of Master File * These TCs are systemically compared against the DM-1 file.
Resequencing accounts is accomplished by automatic resequencing or the input of an entity transaction.
TC 011, 013, 040, or 041 should not be input when the following situations are present on the account. Resequencing will result in a No Merge status.
A TC 150 for same year is posted on both accounts.
The name control of the "from" account does not match the name control of the "to" account (IMFOLE).
One or both accounts contain a vestigial record (removal of modules to Retention Register) for the same tax period (IMFOLV).
Either account contains an unreversed TC 914, 916, or 918 (IMFOLT/IMFOLE).
One or both accounts contain a module with an unreversed TC 400, 424, or 576 (IMFOLT).
Either account contains MFR 08 and Scrambled Social Security Number (SSN) Indicator (SCI) (IMFOLE).
Both accounts have a combination of a TC 150 and multiple TCs 610 (one of which is RPS), or a TC 150 ("S" coded) on one module and the other module contains an RPS TC 610 not matching the DLN of TC 150 (IMFOLT).
Both accounts contain a module in TDI Status 03 or TDA Status 22, 24, 26, or 60, and location codes (primary and secondary) are not in agreement (IMFOLS).
Both accounts contain a module for same tax year and there are more than 3 TCs 766, Document Code 54, blocking series 400-499 posted in the accounts (IMFOLT).
Both accounts contain a module for same tax period with an unreversed TC 520 (except closing codes 81 or 85-88) (IMFOLT).
Both accounts contain a module for same tax year and "from" account contains a significant CAF indicator (IMFOLE).
The "from" account contains an indicator in the Abusive Tax Shelter field on ENMOD (IMFOLE).
The "from" account contains a civil penalty name line which does not match the name control of the "to" account (IMFOLE).
Both accounts contain a TC 060, 930, or 940 (IMFOLE and IMFOLT).
The "from" account contains a TC 896 or TC 898 within 6 years of the current 23C date. See IRM 126.96.36.199.21, Resequence Cases.
Only one account contains a Potentially Dangerous Taxpayer (PDT) indicator (IMFOL). See IRM 25.4.1, Potentially Dangerous Taxpayer.
Individual Retirement Arrangements (IRA) accounts.
When entering a name change (TC 013) to update/correct a joint return filer, it is important to ensure the joint names are in the proper format for the issuance of notices and overpayments.
If the name control on the document is not present as an SSA name control on INOLES, see IRM 220.127.116.11.5.2.
If joint filers require a notice, two notices are issued (one to the taxpayer and another to the secondary taxpayer).
Although the Form 1040, U.S. Individual Income Tax Return, consist of two lines for entering joint names, Master File is limited to ONLY one line for the "Primary Name Line" .
Master File Name Line field must never exceed 35 characters/spaces. It is imperative the name line information is contained in the FIRST NAME LINE ONLY.
DO NOT use the second line as a continuation of the name line. The second name line on CC INCHG is used to enter taxpayer information and titles such as Guardian, Custodian, In Care Of, etc.
The absence of TWO BRACKETS around the PRIMARY taxpayer's last name when the SECONDARY taxpayer's name is different will create unnecessary unpostable conditions.
Examples of properly input name changes are shown below. Bold print indicates the primary name control.
Tax Return Input format for Joint Filers John Doe
Mary Doe
John & Mary]Doe John Doe
Mary Smith
John] Doe]& Mary Smith John Doe
Mary Smith-Doe
John] Doe]& Mary Smith-Doe John D Doe
Mary Ann Smith-Doe
John D] Doe]& Mary Ann Smith-Doe John D Doe III
MaryAnn L Smith
John D]Doe]III & MaryAnn L Smith
The above information CORRECTLY entered will display on CC ENMOD and generate two separate notices:
John & Mary Doe (John Doe and Mary Doe)
John Doe and Mary Smith
John Doe and Mary Smith-Doe
John D. Doe and Mary Ann Smith-Doe
John D. Doe III and MaryAnn L Smith
Entity Formats The ampersand (&) indicates to Master File that the information following is the Secondary taxpayer's name. The brackets ([ ]) indicates to Master File that the information contained within is the Primary taxpayer's surname of the account when a joint name line is entered. No blank spaces should be typed between the brackets when entering name line information for a taxpayer filing SINGLE/Head of Household.
However, a blank space is always required immediately following the ampersand when entering JOINT filer information.
If the primary and secondary names exceed 35 characters/spaces, see IRM 3.13.5., IMF Account Numbers, Document 7071-A, BMF Name Control Job Aid for additional information.
Generally TC 040/041 is used when a taxpayer has a name change due to marriage, but has not updated with SSA to display the new name control.
TC 040 is used to change the name and/or TIN of the taxpayer's account that resides on the valid segment of IMF.
TC 041 is used to change the name and/or TIN of the taxpayer's account that resides on the invalid segment of IMF.
TCs 040 and 041 do not go through DM-1 validation processes. These TCs should not be used unless IMF established the taxpayer incorrectly; or the taxpayer provides "proof" of their identity through copies of marriage certificates, divorce decrees, legal documents showing a name change, etc.
Before entering a TC 040 or TC 041, thoroughly research the taxpayer's account using CC INOLES. NUMIDENT transcripts are ordered through IDRS using CC MFTRA with Request Type "U" However, it takes approximately three days to generate and receive the transcripts from the campus print room. If employees have access to CONTROL D WebAccess (CTDWA), the NUMIDENT transcripts are available in approximately one day. Requests printed using CONTROL D can also be converted to a PDF file and may be forwarded to any employee working the case. See IRM 1.4.16, Accounts Management Guide for Managers, for additional information. IRM 1.4.16 contains information on viewing and/or printing reports. See IRM 2.3.32 CC MFTRA for additional information.
Information needed to complete a TC 040 or TC 041 is listed below:
New Name Control
Primary Name Line (All Name Lines for TC 040)
Year Name Line
Filing Status Code
New TIN, if necessary
Description of change in the REMARKS field.
Individual Master File (IMF) completes a special process to establish the secondary taxpayer on Master File for all married filing joint (FSC 2) accounts. With this automated process, IMF separates the secondary taxpayer from the primary taxpayer account and systemically establishes a separate account on Master File.
IMF will not establish secondary taxpayer's accounts when: the Secondary Social Security Number (S-SSN) is invalid or not available; DECD is present in the Secondary Name Line; the Primary SSN is the same as the S-SSN; or no spouse name indicated when the primary taxpayer filed using FSC 2 or 7.
The accounts systemically established by IMF will display transaction codes with a unique DLN of XX263-001-88888-X. The transaction code(s) may be a combination of TC 000, 01X, or 971 with AC 050 (to change the BOD code).
Unpostables 151, 152, 153, or 156 created by this systemic process require input of TC 040 (valid side) or TC 041 (invalid side) to bypass the NAP and correct the secondary taxpayer's name.
Approval must be requested if a taxpayer wishes to change an established accounting period. The initial return (TC 150) or extension (TC 620 or 460) with estimated payments filed by the taxpayer will establish the Fiscal Year Month (FYM).
Generally IMF filers DO NOT file FY returns. If a taxpayer is a FY filer, this information is available.
To resolve a voided unpostable return that is assigned to Entity with a remittance, the money must be applied to the return.
If the return contains a misapplied remittance and after thorough research (including RTR) you cannot determine where the payment should be applied, send the payment to the Unidentified Remittance File.
When a payment is sent in with a return, both the payment and the return transaction codes should have a Computer Condition Code (CCC) S.
The most common payment TCs are 610, 660, 670, 430, 710 (this list is not all inclusive of payment TCs).
The Remittance Transaction Research (RTR) system is a researchable database that contains remittance processing data and images from ISRP and Lockbox Bank processing sites. Payment transaction data is made available to access images of remittances and related documents to conduct on-line research to correct processing errors.
RTR provides three years of images online for immediate retrieval. Images more than three years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day. Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available.
Associate both cases and research for a different entity if necessary.
If the TIN listed on the return and payment are correct and research indicates the TP is not deceased or died after the year listed on the document, refer to IRM instructions for the specific UPC.
If the correct entity is found and established, URC 6 TC 150 and TC 610 to the correct SSN.
If the correct entity is found but not established, and the Entity Code (EC) on the return is not 1, take the necessary action to establish or update the entity.
If the correct entity cannot be found, correspond with the taxpayer. If a complete reply is received, URC 6 both cases to correct the SSN. If no reply or incomplete, assign an IRSN and send 685C letter. Edit the return with the IRSN. URC 6B the TC 610 to change TIN and cycle delay 3 weeks. Close TC 150 via URC 8 to Rejects to request they process to IRSN and remove EITC (if claimed) and personal exemption.
If TC 610 is posted to the correct entity, URC 6 TC 150 to correct the SSN.
If TC 610 is not posted to the correct entity and the correct entity is not established,
Establish the entity.
After the entity has been established, transfer the posted TC 610 to the correct entity using a Posting Delay Code, if necessary.
URC 6 to correct the SSN and release the TC 150 to post after the TC 610, cycle if necessary.
If TC 610 is posted to the wrong entity and the correct entity is established,
Transfer the TC 610 to the correct entity.
URC 6 to correct the SSN and release the TC 150 to post after the TC 610, cycle as necessary.
When the TC 610 is unpostable, use all appropriate research to find the matching TC 150.
If found, post the TC 610 to the correct account with the matching TC 150.
If not found, resolve the TC 610 per the specific unpostable code instructions.
The sensitive nature of decedent returns requires special procedures to ensure the proper person receives the refund check.
Decedent returns must have a Date Of Death (DOD). If Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or a court certificate is not attached to a return (TC 150) claiming a refund, correspond with Letter 12C,Individual Return Incomplete for Processing: Form 1040, U.S. Individual Income Tax Return Form 1040A, U.S. Individual Income Tax Return and Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, and suspend the case using CC UPCAS SC.
Form 1310/Court Certificate is not required if the Filing Status Code (FSC) 2 since the surviving spouse can claim the joint refund.
If taxpayer's reply contains the requested information (Form 1310 or Court Certificate), input TC 540 for the year of death to indicate a deceased taxpayer, and close case accordingly. Cycle case as appropriate. Make sure "DECD" is entered in taxpayer's entity. Attach Letter 12C to the return.
If there is no reply or the reply is incomplete (i.e., not present or signed, date of death missing, or proper payee cannot be determined), close the case using URC 8. Route to Rejects indicating CCC "3" and CCC "U" should be input. Enter "No Reply from Letter" or "incomplete Information Received Letter" in "Remarks" . Attach a copy of Letter 12C, Individual Return Incomplete for Processing: Form 1040, U.S. Individual Income Tax Return, Form 1040A, U.S. Individual Income Tax Return and Form 1040EZ; Income Tax Return for Single and Joint Filers With No Dependents; to the return.
Joint returns:
If... And DOD is... Then... A. Return has Filing Status 2 with two names on Name Line and claimed dependent children Within 2 years of the Tax Period of the Return URC 8 and request Rejects change Filing Status to 5 and remove decedent taxpayer from name line. B. Return has Filing Status 5 and dependent children are claimed more than 2 years URC 8 and request Rejects change the Filing Status to 4. C. Return has Filing Status 5 and there are no dependent children claimed more than 2 years URC 8 and request Rejects change the Filing Status to 1. D. Return has Filing Status OTHER than 2 with two names on Name Line within tax period URC 8 and request Rejects change the Filing Status to 2. E. Return has Filing Status 5 with only ONE name on the Name Line within tax period Correspond. If reply contains requested information, correct accordingly. If NO reply or incomplete, URC 8 and request the input of CCC 3 or U.
Other than JOINT return:
"DECD" must be entered after the taxpayer's last name (after any existing suffix).
Always enter a second name line, if available. On overpaid returns a second name line is mandatory. The refund is issued to the person(s) whose name(s) is shown on the second name line. If the proper payee cannot be determined, correspond to the "Estate of … " .
Include the suffix for any name indicating a court-appointed personal representative, such as: Administrator, Executor, Administrative Exec., Trustee, etc.
The second name line should not include any suffixes such as "surviving spouse" , "mother" , "father" , "daughter" , "son," etc.
For additional information on entering information for deceased taxpayers, refer to IRM 22.214.171.124.9.
1. The TC 971 AC 524 is an identity theft indicator used to lock the account of deceased taxpayers. It prevents a deceased taxpayer's TIN (SSN or ITIN) from being used as the primary or secondary TIN on a current or subsequent year federal income tax return. Account locks can be applied both manually and systemically using internal or external information. However, input of the TC 971 AC 524 is limited and reserved for use by Privacy, Governmental Liaison and Disclosure (PGLD) Identity Protection Program (IP) and RICS Taxpayer Protection Program (RICS TPP). Refer to IRM 10.5.3.2, IMF Identity Theft for more information.
2. TC 971 AC 524 can be viewed on the taxpayer's entity using CC's ENMOD or IMFOLE.
3. Account locks may be initiated either manually or systemically.
This section contains IDRS Research Command Codes (CC).
Input formats are provided on some of the CCs more commonly used in the Unpostable unit. IRM references for additional information are provided for each CC and CC job aids are available online via Servicewide Electronic Research Program (SERP).
CC ENMOD provides the entity data if the account is on the Taxpayer Information File (TIF).
The input format for CC ENMOD is "ENMOD nnn-nn-nnnn" for IMF or "ENMOD nn-nnnnnnn" for BMF.
See IRM 2.3.15, Command Code ENMOD, for additional information.
CC ENREQ is used to generate the input screens CC INCHG or CC IRCHG to initiate an entity change for an account on the TIF.
CC ENMOD must be input prior to CC ENREQ.
CC ENREQ will generate CC INCHG.
CC ENREQR will generate CC IRCHG.
See IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG, and BRCHG, for additional information.
CC ESTAB is used to obtain original returns/documents from Files and request transcripts from microfilm.
See IRM 2.3.17, Command Code ESTABD; IRM 2.3.19, Command Code ESTABM, and IRM 2.3.62, Command Code ESTAB, for additional information.
CCs NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP are the primary methods to access the Name Search Facility (NSF) used to research a national file of name and address data at Martinsburg Computing Center (MCC), using the taxpayers name and address to locate a TIN.
The NSF contains the full taxpayers name as it was filed on the return and maintains multiple addresses for each taxpayer name.
The following tables provide the NAMEI input formats for desired results and explanations of the input fields:
INPUT FORMAT NAMEIaavvvvvvvvv,avvvvvvvvv,nnnvnnn,vvvvvv Researches for a taxpayer's Social Security Number (SSN) on the National Name Search Facility (NSF) using the last name, first name, and address information. NAMEIaavvvvvvvvv,a,nnnvnnn,vvvvvv Researches for a taxpayer's SSN on the NSF using the last name, first initial, and address information. NAMEIaavvvvvvvvv,-,nnnvnnn,vvvvvv Researches for a taxpayer's SSN on the NSF using only the last name and address information.
The input fields above are variable in length (defined in the following table) and, when present, must be separated by a comma.
INPUT FIELD EXPLANATIONS a Blank — Regular search.
B — Business Master File (BMF) display only.
I — Individual Master File (IMF) display only.
N — Non-Master File (NMF) display only.
Q — Invalid SSN display only.
X — Hardcopy listing.
avvvvvvvvv Taxpayer's last name. Up to 10 characters may be entered, and all are used for matching avvvvvvvvv Taxpayer's first initial or first name. A maximum of 10 characters may be entered. Input a hyphen (-) if the first initial and name are unknown nnnvnnn Taxpayer's ZIP Code. The first three digits or the full five-digit ZIP Code must be present if the street address is input. A ZIP code range (nnn-nnn) may also be input. Enter three zeros (000) for a foreign address. vvvvvv First six characters of the Taxpayer's street address or PO Box number. The literal PO BOX should not be used, only the number.
See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, for additional information.


text:
We half joke that our builder, from the site clerk to the headquarters and design centre hate our guts at this point. Not only do we go into the unit (even though we're not allowed, but since we were refused a pre-drywall inspection we felt we had no choice but to break their rules) we also request upgrades that no one counted on doing or managing. As a project manager, I can see how this townhouse is a lot more expensive for the builder simply in hours it takes their staff to project manage the construction.
Sorry for my little venting session. It just boggles my mind how many upgrades are available, you can almost get a custom home (within reason) but they are not being offered (or requested by the buyer).
I found these images after I couldn't figure out what was bothering me with the regular railing. I think staining it an ebony black would be a very nice accent. Don't you think?
So, being the super detailed ppl that we are, we are putting it in our contract. Two gables, no floating granite.
left is what we considered last time. On the right is our, hopefully, winner!
velvet curtains in pewter, but couldn't decide how I wanted these to be hung. The other day we were killing time before an appointment and ran into a model home by another builder in our area. I loved the curtains hung on tracks. Now I just can't decide if we should go with pleated or not. What would you choose??
In all honesty, this townhouse has been such a learning experience. In a very different way than all of our properties before. With every choice I try to keep in mind "long term", "elegant", "understated", "tasteful details". But the most important thing that I've re-learned (because I knew this all along, but sometime its the hardest thing to remember) is to trust myself, my instincts and my inner nagging voice. Because the thing is that we will need to look at these floors, and cabinets and counters for a very long time into the future. And we need to like them. There's too much money at stake to choose things that we do not completely love.


text:
More tax hikes for whisky industry in UK Budget
The 2% duty rise on whisky announced in the 2009 Budget has been slammed by Westminster SNP Leader Angus Robertson MP, whose Moray constituency produces more than half of all Scotch malt whisky.
Mr Robertson, the Vice-Chairman of the All-Party Parliamentary Scotch Whisky Industry Group, said:
"Yet again the UK Government is treating the whisky industry as a cash cow. Only last year Labour Ministers announced record 17% in duty hikes, and now the pain continues. The whisky sector is one of the country's key industries and it is a disgrace that the UK Treasury is treating it so badly."
The Budget bad news come just weeks after the Scottish Government secured rapid progress on the issue of better legal protection for Scotch whisky in China. As part of the Scottish Government's business mission to China, First Minister Alex Salmond, the Chief Executive of the Scotch Whisky Association Gavin Hewitt, the Chief Executive of Scottish Enterprise Jack Perry, and the UK Ambassador to China Sir William Ehrman met with the Chinese Minister of Quality Supervision, Inspection and Quarantine (AQSIQ), Wang Yong, to securing Geographic Indication of Origin Status for Scotch Whisky in China.
Securing Geographic Indication of Origin Status has been a vital issue for the industry, and the progress between the Scottish and Chinese Governments presents important commercial opportunities for Scotland.
Mr Robertson's Moray constituency holds more than half of all Scotland's malt whisky distilleries. Moray contains over 40 distilleries in the heartland Malt whisky Speyside region including: Glenfiddich, Glenlivet, Aberlour and Macallan.