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Internal Revenue Manual

IRM 3.24.183

Planning and Control Data

Official textirs.govlast amended 18 subsections

# Part 3. Submission Processing

Chapter 24. ISRP System

Section 183. Planning and Control Data

3.24.183 Planning and Control Data

Manual Transmittal

December 31, 2024

Purpose

(1) This transmits revised IRM 3.24.183, ISRP System-Planning and Control Data.

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IRM 3.24.183, dated February 08, 2024(effective February 08, 2024) is superseded.

Audience

Data Conversion Operation

Effective Date

(01-01-2025)

James L. Fish
Director, Submission Processing
Taxpayer Services

# Program Scope and Objectives

3.24.183.1 (01-01-2025)

  1. Purpose: The Integrated Submission and Remittance Processing (ISRP) System is used to process forms and remittances. Data is entered, processed and fed to other IRS systems. This chapter provided instructions for the Original Entry, Key Verification, and Block Edit of tax returns and related data through ISRP.

    1. This section provides instructions for entering and verifying data from block control documents and source documents for Delinquent Account Transactions, using the ISRP System.

  2. Audience: The primary users of this IRM are Submission Processing employees; mainly clerks and managers.

  3. Policy Owner: The Director of Submission Processing.

  4. Program Owner: Return Processing Branch, Mail Management/Data Conversion Section (an organization within Submission Processing).

  5. Primary Stakeholder: Management officials who rely on accurate data gathered by ISRP.

# Background

3.24.183.1.1 (01-01-2018)

  1. ISRP System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by clerks. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP.

# Authority

3.24.183.1.2 (01-01-2018)

  1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC)

    2. All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Submission processing Activities:

    • Code sections which provide the IRS with the authority to issue levies

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986

    • Policy Statements that provide authority for the work being done

# Responsibilities

3.24.183.1.3 (01-01-2018)

  1. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

  3. The team manager is responsible for assigning, monitoring and controlling the work flow to accomplish timely completion of the task required throughout this IRM.

  4. The employee is responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the IRS.

# Program Management and Review

3.24.183.1.4 (01-01-2018)

  1. Program Reports: Below is a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

    • PCC 6040, SC WP&C Performance and Cost Report

    • PCC 6240, SC WP&C Program Analysis Report

  2. Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

# Program Controls

3.24.183.1.5 (01-01-2018)

  1. The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

# Terms/Definitions/Acronyms

3.24.183.1.6 (01-01-2018)

  1. The following terms or acronyms are utilized throughout this IRM:

    Term Definition
    Key Verification (KV) The operators perform quality review on payments through an electronic method called Key Verification.
    Original Entry (OE) The operators manually key enter data from both scanned images and paper documents.

# Related Resources

3.24.183.1.7 (12-02-2021)

  1. IRM 3.24.37, ISRP System - General Instructions.

  2. IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

  3. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer’s rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights.

# Introduction

3.24.183.2 (01-01-2018)

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. This section provides instructions for entering and verifying data from control documents and source documents that will produce Planning and Control Data Analysis Reports.

# Control Document

3.24.183.3 (01-01-2018)

  1. Control data will be transcribed from Form 1332, Block and Selection Record, using the Integrated Submission and Remittance Processing (ISRP) system.

# Source Documents

3.24.183.4 (01-01-2018)

  1. Data will be transcribed from Form 8350, Correction to Block Proof Summary Balance Forward Records and the Block Deletes Processed List.

# Forms/Program Numbers/Format Codes

3.24.183.5 (01-01-2018)

  1. Clerks should determine the appropriate Program Numbers and Format Codes from the table below.

    FORMS PROGRAM NUMBERS FORMAT CODES
    8350 59701 221
    Block Deletes Processed List 59705 176

# General Instructions

3.24.183.6 (01-01-2018)

  1. Press the MINUS/Hyphen (-) key for any amount field enclosed in brackets or parentheses.

  2. Enter a zero (0), if present, as the amount.

  3. All original entry will be 100 percent verified.

# ISRP Transcription Operation Sheets

3.24.183.7 (01-01-2015)

  1. The following exhibits represent specific data entry procedures.

# Block Header Data Entry Form 1332, Block and Selection Record

Exhibit 3.24.183-1
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Service Center (SC) Block Control ABC <Enter> The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog box. It cannot be changed.
(2) SC Code
File Location Code (FLC)
District Office (DO)		 FLC/DO <Enter> SC Code "00" will always be generated. No entry is required.
(3) Format Code FCODE <Enter> Enter as follows:

  1. For program 59701, enter "221"

  2. For program 59705, enter "176" .

# Section 01 FORM 8350, Correction to Block Proof Summary Balance Forward Records (Program 59701 / Format Code 221)

Exhibit 3.24.183-2
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Press <Enter> if the correct serial number appears automatically; otherwise, enter the two digit serial number. Each line is to be considered as a separate document.
(3) Submission Processing Campus Code SC <Enter>
★★★★★★		 Enter the edited code from the top margin of Form 8350 or Form 1332.

Note:

This field is very important for a processing site other than the originating site. It is a MUST ENTER field for document "00" and will be generated into remaining documents until changed. If the Service Center is not edited, see manager for current procedures.
(4) System Identification (ID) Code COL 2 <Enter> ★★★★★★ Enter from column "2" .
(5) Program Number COL 3 <Enter> ★★★★★★ Enter from column "3" .
(6) Cumulative Good Transactions COL 4 <Enter> MINUS (−) Enter amount from column "4" .
(7) Current Error Inventory COL 5 <Enter> MINUS (−) Enter amount from column "5" .
(8) Current Reject Inventory COL 6 <Enter> MINUS (−) Enter amount from column "6" .
(9) Cumulative Raw Errors COL 7 <Enter> MINUS (−) Enter amount from column "7" .
(10) Current Block out of Balance (BOB) Inventory COL 8 <Enter> MINUS (−) Enter amount from column "8" .
(11) Cumulative Conversion Volume COL 9 <Enter> MINUS (−) Enter amount from column "9" .
(12) Current Block Delete Inventory COL10 <Enter> MINUS (−) Enter amount from column "10" .
(13) Cumulative Block Deletions COL11 <Enter> MINUS (−) Enter amount from column "11" .
(14) Cumulative BOBS COL12 <Enter> MINUS (−) Enter amount from column "12" .
(15) Cumulative Unpostable Rejects COL13 <Enter> MINUS (−) Enter amount from column "13" .
(16) Cumulative Raw Rejects COL14 <Enter> MINUS (−) Enter amount from column "14" .
(17) Cumulative BOB Blocks Converted COL15 <Enter> MINUS (−) Enter amount from column "15" .
(18) Cumulative BOB Blocks COL16 <Enter> MINUS (−) Enter amount from column "16" .
(19) Action Code COL17 <Enter> ★★★★★★ Enter from column "17" .

Reminder:

★★★★★★ indicates a MUST ENTER field.

# Section 01 Block Deletes Processed List (Program 59705 / Format Code 176)

Exhibit 3.24.183-3
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Press <Enter> if the correct number appears automatically; otherwise enter the 2–digit serial number. Each line is to be considered as a separate document.
(3) Submission Processing Campus Code SC <Enter>
★★★★★★		 Enter the edited code from the top margin of the input document or Form 1332.

Note:

This field is very important for a site other than the originating site. It is a MUST ENTER field for Document "00" and will be generated into the remaining documents until changed.
(4) Processing Code COL 1 <Enter> Enter the digit from column No. 1, Processing Code.
(5) Master-File-System-Identification (ID)-Code COL 2 <Enter> Enter the digit from column No. 2, System-ID.
(6) Block-(Document Locator Number (DLN) COL 3 <Enter> Enter the digits from column No. 3, Block DLN.
(7) Block-Document-Count COL 4 <Enter> Enter the digits from column No. 4, Block Document Count.
(8) Program-Number COL 5 <Enter> Enter the digits from column No. 5, Program Number.
(9) Martinsburg Computing Center (MCC) Deletes COL 6 <Enter> Enter the digits from column No. 6, MCC Deletes.

Reminder:

★★★★★★ indicates a MUST ENTER field.

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In this part (40 sections)
  1. 3.24.21 · Credit and Account Transfers
  2. 3.24.22 · Employee Plan Returns
  3. 3.24.23 · Excise Tax Returns
  4. 3.24.25 · BMF International Miscellaneous Tax Returns
  5. 3.24.26 · Miscellaneous Tax Exempt and Government Entities (TE/GE)…
  6. 3.24.27 · EPMF Return Processing Form 5500-EZ
  7. 3.24.28 · Foreign Account Tax Compliance General Purpose Programs
  8. 3.24.29 · SCRS Error Resolution
  9. 3.24.30 · Data Controls
  10. 3.24.37 · General Instructions
  11. 3.24.38 · BMF General Instructions
  12. 3.24.40 · Application for Taxpayer Identification Number for Pending…
  13. 3.24.50 · Campus Performance Evaluation Reporting System
  14. 3.24.106 · Estate Tax Returns
  15. 3.24.133 · Residual Remittance Processing System
  16. 3.24.143 · Gift Tax Returns
  17. 3.24.154 · Unemployment Tax Returns
  18. 3.24.159 · SCRS SC Edits
  19. 3.24.162 · BOB Transcription Instructions
  20. 3.24.180 · Allocated Tips
  21. 3.24.183 · Planning and Control Data
  22. 3.24.202 · Supervisory Operator's Manual
  23. 3.24.212 · Applications for Extension of Time to File Tax Returns
  24. 3.24.213 · Real Estate Mortgage Investment Conduit Income Tax Returns
  25. 3.24.226 · Declaration for Electronic Filing
  26. 3.24.249 · Fiscal Year Required Payments/Form 8752
  27. 3.28.2 · Information Referral Process for Form 3949-A
  28. 3.28.3 · Individual Income Tax Returns
  29. 3.28.4 · Identity Theft Returns for Submission Processing
  30. 3.28.6 · Processing Paper Form 8809, Application for Extension of Time…
  31. 3.30.10 · Cost Estimate Reference
  32. 3.30.18 · Reports Teams Instructions for Work Planning and Control
  33. 3.30.19 · Production Control and Performance Reporting
  34. 3.30.20 · Organization, Function, and Program (OFP) Codes
  35. 3.30.30 · Embedded Quality for Submission Processing (EQSP) System
  36. 3.30.50 · Project PCA Production Control Accounting
  37. 3.30.123 · Processing Timeliness: Cycles, Criteria and Critical Dates
  38. 3.30.124 · Campus Monitoring Reports
  39. 3.30.126 · Control Data Analysis
  40. 3.30.127 · Workload Scheduling
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