There may be instances when the user may not agree with the errors in their batch (for example, TIN validation error, but the user knows the social security numbers and names are all correct). The user would not need to submit any corrections. The IRS has stated that it is up to the individual to determine what corrections are needed. If the user has done their best to submit accurate information, there should not be any penalties.
See the following video at the 21:00 min. mark.
