IRM 3.24.162. BOB Transcription Instructions
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/irm/3.24.162A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
3.24.162 BOB Transcription Instructions
Manual Transmittal
December 31, 2024
Purpose
(1)This transmits revised IRM 3.24.162, Integrated Submission Remittance Processing
(ISRP)System Block Out of Balance
(BOB)Transcription Instructions.
Material Changes
(1)Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, correcting IRM links, Plain Language updates to improve readability, etc. This also includes updates throughout to organizational title Wage and Investment (W&I) to Taxpayer Services
(TS)where applicable.
Effect on Other Documents
IRM 3.24.162, dated December 23, 2022 (effective 01-01-2023) is superseded.
Audience
These instructions will be used by employees in Taxpayer Services (TS), and Small Business/Self-Employed (SB/SE).
Effective Date
(01-01-2025)
James L. Fish
Director, Submission Processing
Taxpayer Services
1. This IRM section describes certain tasks necessary for the processing of Blocks Out Of Balance (BOB).
2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Manual
(IRM)Process, IRM Standards, and elevated through appropriate channels for executive approval.
3. Purpose: The Error Resolution System
(ERS)BOB Resolution Section provides instructions for transcribing and verifying correction data from the BOB register for ERS, using the Integrated Submission and Remittance Processing
(ISRP)System. ERS is a replacement for the Service Center Replacement System (SCRS). The instructions in this section apply only to the transcription and verification of correction data for documents which have been converted to ERS.
4. Audience: The content contained within this IRM is intended for the use of the following audience:
- Taxpayer Services
- Submission Processing
- Accounting and Data Conversion Operation Processing Site employees
5. Policy Owner: Director, Submission Processing, Taxpayer Services Division
6. Program Owner: Return Processing Branch, Mail Management/Data Conversion Section.
7. Primary Stakeholders: Submission Processing, Accounting Operation and Data Conversion Operation personnel.
8. Program Goals: Correct identified BOB conditions on paper register data records to allow for release of accurate information downstream to Generalized Mainline Framework (GMF).
1. The Federal Managers’ Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).
2. In December, 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.
3. For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, Management Roles and Responsibilities, and IRM 1.4.2, Monitoring and Improving Internal Control.
1. Authority for these procedures is found in 26 CFR 601.602 and Rev. Proc. 2016-35.
1. At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:
1. Planning and Analysis - Works in unison with the Data Conversion Operation
(DCO)and Accounting Operation managers to ensure that all specific business goals are accomplished timely for applicable site.
2. Data Conversion Operation Manager - Executes work plan decisions to enable applicable site to timely meet goals.
3. Accounting Operation Manager - Executes work plan decisions to enable applicable site to timely meet goals.
4. Data Conversion Department Manager - Ensure that work plan decisions directed by the DCO Operations Manager are executed to ensure timeliness goals are achieved.
5. Accounting Department Manager - Ensure that work plan decisions directed by the Accounting Operations Manager are executed to ensure timeliness goals are achieved.
1. Annual Review - An IRM document clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.
1. This section contains a list of terms, definitions and acronyms used in this IRM.
| Term/Acronym Definition |
| --- --- |
| BH Block Header |
| BMF Business Master File |
| BOB Block Out Of Balance |
| DLN Document Locator Number |
| EPMF Employee Plan Master File |
| ERS Error Resolution System |
| FLC File Location Code |
| GPP General Purpose Program |
| ID Identification |
| IRP Information Returns Processing |
| ISRP Integrated Submission and Remittance Processing |
| KV Key Verification |
| OE Original Entry |
| SCCF Service Center Control File |
| SCRS Service Center Replacement System |
1. BOB Register Title Line—This line identifies the type of documents and the General Purpose Program
(GPP)format code.
2. Block ID (Identification) Line—This line starts with the 10-digit BOB Sequence Number (BSN). The BSN is printed only once for each original block of documents. This number will be entered on each section 01.
3. Block Header Section—Certain BOB conditions require changes to the Block Header Section (BH). This section is identified with a BH printed at the beginning of the line.
4. Alpha Field Designators—Alpha Field Designators are used to define the beginning of a field. They are printed above each field on the BH and to the left of each field on document sections. They are not used on "Mixed" BOBs.
1. This section of the IRM contains specific instructions for entering data.
1. Block Control Data will be transcribed from the top of BOB Register and/or Form 6813, Block Out of Balance
(BOB)Correction Record.
2. To distinguish between the letter "O" and the number zero, zeros are to be written with a line drawn through the middle of the oval as specified in IRM 3.40.37.5.5(7), Corrections of BOB Register.
Example:
The number "458900" will be written as: "4589∅∅" .
1. Document Correction Data will be transcribed from BOB Register and/or Form 6813, Block Out of Balance
(BOB)Correction Record.
1. The following chart contains the forms, program numbers and format codes input through this system.
| Forms Program Numbers Format Codes |
| --- --- --- |
| Business Master File
(BMF)BOBS 15910 213 |
| Individual Master File
(IMF)BOBS 45910 214 |
| Employee Plan Master File
(EPMF)BOBS/ IMF BOBS 72821 215 |
| Information Return Processing
(IRP)BOBS 44910 212 |
1. Original Entry
(OE)—Sections 01 and 02 are required for each document.
2. Key Verification
(KV)—All sections are verified.
1. If a correction has an encircled number, either preceding or following the correction, press the space bar that number of times:
Example:
"JANE B OAK (20)" will be entered as: "JANE BOAK" (and 20 spaces before beginning the next field).
1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). Refer to IRM 3.24.37, ISRP System General Instructions, for procedures related to MUST ENTER fields.
1. The following exhibits represent specific data entry procedures.
Exhibit 3.24.162-1
Block Header Data Entry - Form 6813, Block Out Of Balance
(BOB)Correction Record
| Element Number Data Element Name Prompt Field Term Instructions |
| --- --- --- --- --- |
|
(1)| SC Block Control ABC <ENTER The screen displays the ABC that was entered in the EOP (Entry Operator) Dialog box, as described in IRM 3.24.37.2.3.1. It cannot be changed. |
|
(2)| Campus Code FLC/DO <ENTER Campus Code "00" will always be generated. No entry is required. |
|
(3)| Format Code FCODE <ENTER Enter three
(3)digits from field “FC” in Page Header line.<br <br Note:<brIf from Form 6813, enter from box at top right corner. |
Exhibit 3.24.162-2
Section 01, Register Header Line - Form 6813 or BOB Register
| Element Number Data Element Name Prompt Field Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT Section "01" will always be generated. No entry is required. |
|
(2)| Serial Number SER <ENTER Press <ENTER if already present on the screen; otherwise enter the two-digit number (00–99) from LEFT margin. |
|
(3)| BOB Sequence Number SEQ <ENTER Press <ENTER if the first six digits on the screen are correct, then enter the last four digits; otherwise, enter the 10 digits from the left-hand end of the ID line. |
|
(4)| Document Locator Number
(DLN)Serial Number DLN <ENTER For block header corrections, enter “BH”. Otherwise, enter the two-digit number preceding the Document Section Number<br <br Note:<brIf from Form 6813, enter data from labeled boxes. |
Exhibit 3.24.162-3
Section 02 - BOB Register Header Line - Form 6813 or BOB Register
| Element Number Data Element Name Prompt Field Term Instructions |
| --- --- --- --- --- |
|
(1)| Section Number SECT: <ENTER For block header corrections, enter "02" always. Otherwise, enter the appropriate section number (must be between "02" and "39" , inclusive). |
|
(2)| Document Section Number DOC SEC <ENTER For block header corrections, enter "00" always. Otherwise, enter the two-digit section printed to the left of the document data. Enter all sections in ascending order. |
|
(3)| Action Code ACT CD <ENTER For block header corrections, enter the one-digit action code from left of “BH”. (Certain action codes on Block Header sections will be followed by a Service Center Control File
(SCCF)adjustment indicator. This indicator will be the first character of the variable data field.<br <br Example:<br6–3 ("6" is the action code and "3" is the SCCF adjustment indicator).<brFor other than block header corrections, enter the one-digit edited character from the left of the section number. |
|
(4)| Variable data DATA <ENTER For block header corrections, enter SCCF adjustment indicator if present, followed by Alpha Field Designators and corrected data as shown.<br <br Exception:<brAction Code "N" , which does not require an Alpha Field Designator.<br For other than block header corrections, enter Alpha Designators and corrected data as shown.<br <br Note:<brIf from Form 6813, enter from labeled boxes.<br Note:<brThe presence of the "@" sign on Form 6813 denotes this as a field breaker. See: IRM 3.40.37.5.5, for reference. |
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Connections11 cite this · traces to 4
Cited by 11 sections · top 5
6 references not yet in our index
- IRM 1.11.2.2
- IRM 1.4.1
- Rev. Proc. 2016-35
- IRM 3.24.162.1.5
- IRM 3.40.37.5.5
- IRM 3.24.37.2.3.1
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IRM 3.24.162
BOB Transcription Instructions
IRM×11
CiteIRM 1.11.2.2
CiteIRM 1.4.1
Rev. Proc.Rev. Proc. 2016-35
CiteIRM 3.24.162.1.5
CiteIRM 3.40.37.5.5
Cites 10 · showing 9Cited by 11 across 1 source