21.5.6  Freeze Codes (Cont. 1)

21.5.6.4 
Freeze Code Procedures

21.5.6.4.28  (10-01-2010)
-N Freeze

  1. The -N Freeze is set by the Appeals area on previously sustained penalties. Refer to IRM 20.1.1.3.5.1(5), Subsequent Requests for Penalty Relief, and/or Document 6209, Master File Freeze Codes, Section 8A.4.

21.5.6.4.29  (10-01-2010)
O- Freeze

  1. The O- Freeze indicates the re-establishment or account reactivated freeze set by the input of a TC 370 when a module is transferred from the Retention Register to the Master File. Refer to Document 6209, Master File Freeze Codes, Section 8A.4.

21.5.6.4.30  (10-01-2011)
-O Freeze

  1. The -O (Disaster Indicator) Freeze will only be input systemically by Modernization and Information Technology Services (MITS) at the request of the Disaster Program Office or on a case-by-case basis by Compliance personnel. Employees outside of Compliance will no longer input the -O Freeze.

    Reminder:

    Taxpayers will no longer self-identify for disaster relief by writing a disaster designation in red at the top of their tax return.

    • The -O Freeze allows for special penalty and interest calculations

    • The -O Freeze suppresses some Master File and IDRS notices

    • The -O Freeze does not freeze the module from refunding

    • The -O Freeze may be systemically set on identified taxpayer accounts in presidentially declared disaster areas

    • The -O Freeze is released when the current date is beyond the secondary date (disaster ending date) of the TC 971 AC 087

  2. When performing account research the -O Freeze is seen on CC ENMOD, IMFOLE or BMFOLE.

  3. For additional disaster related information Refer to :

    • IRM 25.16.1.1, Overview, for disaster and emergency relief information on administrative guidance and cross-functional operating procedures

    • IRM 25.16.1.7, Wage and Investment (WI) General Procedures - Overview

    • IRM 25.16.1.7.5, Accounts Management, for disaster procedures related to the AM function

    • IRM 20.2.7.9, Presidentially Declared Disaster - IRC 7508A

    • IRM 21.5.3.4, General Claims Procedures, for expedited processing of disaster claims

    A new -S Freeze has been added to IMF and BMF Master File processing for Presidentially declared disaster areas. Refer to IRM 21.5.6.4.37, -S Freeze, for additional information.

21.5.6.4.31  (10-01-2013)
P- Freeze

  1. The P- (Refund Repayment Cancellation or Deletion) Freeze is set by a TC 720, TC 841 or TC 842 when a taxpayer returns a refund, a TC 841 when a bank returns a questionable direct deposit refund, or a refund is stopped prior to issuance (may also be stopped using CC NOREFE). Refer to IRM 21.4.1.4.10, Refund Intercept CC NOREF with Definer "P", for more information about intercepted refunds. Refer to IRM 21.9.1.12, External Leads, for more information regarding questionable direct deposit refunds returned by banks.

  2. A TC 841 also follows a check claim initiated with reason for non-receipt code "H" or "X" , or when an undeliverable check is incorrectly coded by the Regional Financial Center as a returned check (returned by the taxpayer). Refer to IRM 21.4.3.4.6, Resolving Returned Expired Refunds Limited Payability, and IRM 21.6.4.4.15.3, Adjustment Considerations.

  3. The transaction credits the tax module for the amount of the returned, canceled or deleted refund.

  4. Resolve the P- Freeze using one of the following methods:

    IF AND THEN
    Taxpayer returns a refund believing there is an error Tax and refund amount are verified correct using CC RTVUE or BRTVU and CC TXMOD Take the following steps to release the refund:
    1. Input TC 290, and 770 for .00 or the amount of the original interest (whichever applies)

      Note:

      In cases where IRS caused an error on the issuance of the refund, the taxpayer is entitled to additional interest.

    2. Use HC "3"

    3. Use reason code (RC) "099".

    Taxpayer returns a refund check Refund was in error, taxpayer indicates the payment belongs on another module Transfer the payment to the appropriate module. Follow procedures in IRM 21.4.3.4.1, Checks Returned to Regional Financial Center (RFC) by the Taxpayer or U.S. Postal Service.

    Note:

    If there is an open control base on the account with a TC 841 and a P- Freeze, complete a Form 4442, Inquiry Referral, with the information you obtain from the taxpayer and refer the case to the Refund Inquiry employee or unit with the open control.

    Taxpayer returns a refund check
    1. Refund was correct when issued, and

    2. IRS did not misapply the payment, or

    3. Credit elect was not requested on the original return, and

    4. the taxpayer indicates the payment belongs on another module

    Transfer the payment to the appropriate module. Refer to IRM 21.4.3.4.5, Resolving Returned Refunds (Unexpired Checks), for procedures.
    Module has a P- Freeze and Notice Review has canceled the refund
    1. Taxpayer received a math error notice for a missing (Taxpayer Notice Code (TPNC) 604) or invalid dependent TIN (TPNC 605).

    2. Taxpayer can supply a correct TIN.

    Refer to IRM 21.5.4.4, Math Error Procedure Processing, for information on correcting the account.
    Module has a P- Freeze and Notice Review has canceled refund Review of control history and research of account indicates no pending action or unresolved TIN math errors on account Release refund as in first box above.
    There is a pending P- Freeze An open IDRS control with category code PFRZ The P- Freeze will post the next cycle and a Letter 4464C or CP 05, Information Regarding Your Refund, notice will be issued.
    If the taxpayer is calling about a refund, advise the taxpayer of the normal processing time. Refer to IRM 21.4.1.3, Refund Inquiry Response Procedures, for processing time frames.

    Note:

    Integrity & Verification Operation (IVO) involvement indicates possible Identity (ID) Theft. Therefore, if the caller is requesting an address change, inform the caller to complete and submit a Form 8822, Change of Address. Inform the taxpayer they can obtain a copy of Form 8822 by going to www.irs.gov or offer to mail the information to them.

    Module has a P- Freeze initiated by an IVO IDRS number (06500 - 06539), with a DLN blocking series other than 77711 and the IVO initiated freeze and credit condition are unresolved and there is no subsequent action on the module Normal processing time HAS NOT PASSED
    1. Take no action to release the P- Freeze.

    2. Advise the caller the refund is under review.

    3. Refer to the Letter 4464C for an explanation of the review.

    4. Advise the caller that they need to allow normal processing time plus 60 days before calling IRS again. Refer to IRM 21.4.1.3, Refund Inquiry Response Procedures for processing time frames.

    5. Document the call in AMS and include the caller's name and contact information.

    Normal processing time HAS PASSED and a Letter 4464C or Letter 4115C was not sent or the letter was sent and the caller states they did not receive it
    1. Take no action to release the P- Freeze.

    2. Advise the caller the refund is under review.

    3. Refer to the Letter 4464C or the Letter 4115C for an explanation of the review.

    4. Advise the caller they need to allow 60 days from the date of the call, or if a letter was sent allow 45 days from the date of the Letter 4115C or 60 from the date of the Letter 4464C, before calling IRS again.

    5. Document the call in AMS and include the caller's name and contact information.

    Normal processing time HAS PASSED and an additional 45 or 60 days has passed depending on the letter sent to the taxpayer.
    1. Take no action to release the P- Freeze.

    2. Initiate a Form 4442/e-4442 to Austin IVO using IRM required category "Integrity & Verification Operation (IVO)" .

    Note:

    IVO involvement indicates possible ID Theft. Therefore, if the caller is requesting an address change, inform the caller to complete and submit a Form 8822 Change of Address. Inform the taxpayer they can obtain a copy of Form 8822 by going to www.irs.gov or offer to mail the information to them.

    If the module has a P- Freeze and a TC 841 DLN Blocking Series 77711 which indicates a direct deposit was rejected by the bank due to a name mismatch A CP 53A, A Message About Your Request for an Electronic Deposit Refund, has been issued and the credit condition is unresolved and there is no subsequent action on the module.

    Note:

    TXMOD is showing the notice as a CP 53. The notice the Taxpayer received is a CP 53A.

    1. Take no action to release the P- Freeze, see exception at the end of the table. Only IVO employees are able to release the refund.

    2. Advise the caller the refund is under review and the review may take up to 10 weeks to be completed.

    3. Refer to the CP 53A notice for an explanation of the review.

    4. Advise the caller that they need to allow normal processing time plus 60 days before calling IRS again. Refer to IRM 21.4.1.3, Refund Inquiry Response Procedures, for processing time frames.

    5. Document the call in AMS and include the caller's name and contact information.

    Refund was canceled by a function other than IVO or Criminal Investigation (CI) Scheme Development Centers (SDC) in the campuses (CI-SDC)   Refer to IRM 21.5.10.3.1, IDRS Research Exam Issues, or IRM 21.5.10-1, AIMS Status Code Guide - Field Cases, and IRM 21.5.10-2, AIMS Status Code Guide Correspondence Exam, for information on how to identify.
    P- Freeze resulted from undelivered direct deposit refund   Refer to IRM 21.4.1.4.7.1, Direct Deposits of Refunds, for instructions.
    P- Freeze resulted from non-receipt claim coded "H" or "X"  
    1. Contact the Refund Inquiry function at the appropriate campus.

    2. Release as instructed in first block above if appropriate.

    If P Freeze present P Freeze resulted from Integrated Customer Communications Environment (ICCE) refund trace Refer to IRM 21.4.2.4.16, Automated Refund Trace Applications Integrated Customer Communications Environment (ICCE) Refund Trace, Internet Refund Trace (IRTRC), and Internet Refund Fact of Filing (IRFOF)

    Exception:

    If there is an -A Freeze on the account, work the case using normal procedures for the -A Freeze. Adjust the account, if needed. The IVO control will always be in "B" status. Only IVO employees are able to release the refund to the taxpayer.

    Note:

    When releasing refunds, additional interest is allowed for a delay in the delivery of refunds due to IRS error. Refer to Rev. Rul. 76–74.

  5. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. See IRM 13.1.7.2, TAS Case Criteria, for additional information. 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 "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations
    Referrals to TAS are made by completing Form 911/e-911, Request for Taxpayer Advocate Service Assistance, and routing the form to TAS.
    For additional information on routing cases to TAS refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines

21.5.6.4.32  (10-01-2010)
-P Freeze

  1. The -P Freeze is set on MFT 05 (Form 1041, U.S. Income Tax Return for Estates and Trusts), to set a beneficiary offset freeze. Refer to IRM 21.7.4.4.1.12.3, CP-208, Potential Credit Transfer Action Form 1041, and/or Document 6209, Master File Freeze Codes, Section 8A.4.

21.5.6.4.33  (10-01-2007)
Q- Freeze

  1. The Q- (FTD Discrepancy) Freeze (BMF) is set when a BMF return posts with unclaimed excess credits. The freeze prevents the computer from offsetting to a balance due module or from refunding to the taxpayer.

  2. The Q- Freeze is set when a return has completed processing and excess FTD credits are available. The taxpayer is notified of the discrepancy in credits.

  3. Q- Freeze is automatically released after 15 cycles, except:

    IF THEN
    Taxpayer responds three or more cycles before freeze expires to indicate where the credit(s) belong
    1. Transfer FTD credit(s) to the correct module.

    2. Refer to IRM 21.5.8, Credit Transfers.

    Taxpayer made excess FTD payments and wants a refund Input a TC 290 for .00 with HC 3, PC 4 to release the freeze and overpayment.
    Taxpayer indicates the credit(s) are not theirs Transfer the credit(s) if you can determine where it belongs. Follow procedures in IRM 21.5.8, Credit Transfers.
    You cannot determine where the credit(s) belong
    • Refer to IRM 21.5.7, Payment Tracers, for instructions.

    • You may have to move the credit(s) to Excess Collection File (XSF) or Unidentified Remittance File (URF).

    • Refer to IRM 21.2.4.3.10, Applying Unresolved Credits, for more information.

    Reminder:

    If moving the credit(s) to XSF or URF, input TC 971 AC 296 on the module credit(s) posted to. This indicates all research of the primary and related Taxpayer Identification Numbers (TIN) was completed prior to the transfer to XSF or URF.

  4. For additional information, refer to IRM 21.7.11.4.9, CP's 267/268 - Notice of Excess Credit, and IRM 21.3.1.4.105, CP 267 No Math Error Credit Offset Notice.

21.5.6.4.34  (10-01-2002)
-Q Freeze

  1. The -Q (Unallowable Refund) Freeze is set by TC 576. The freeze holds the unallowable portion of the refund. The balance of the overpayment is issued. Usually, these accounts are Examination referrals or subject to special programs such as the Revenue Protection Strategy.

  2. The freeze is set when amounts claimed on a return are unallowable by law.

  3. Examination determines if item causing -Q Freeze should be allowed. DO NOT release the refund. Refer to IRM 21.5.10, Examination Issues.

21.5.6.4.35  (10-01-2013)
-R Freeze

  1. The -R Freeze is set when there is an additional tax liability pending and a TC 570 posts to a module.

  2. Refunds with Integrity & Verification Operation (IVO) involvement may have a -R Freeze on the module. Thorough research is necessary to determine what actions are needed. Follow procedures in IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO) Involvement (Letter 4464C or Letter 4115C).

    Note:

    Take no action to release the -R Freeze if IVO involvement is indicated.

    Note:

    Refer the taxpayer inquiry to the appropriate Exam function (regardless of the AIMS status) when the account shows IVO involvement and contains a -L Freeze with an open TC 420 to Exam. Do not take any adjustment actions to increase tax, decrease credits, or release the refund.

  3. A -R Freeze is set when an injured spouse claim is received with the original return. IDRS will show a blocking series 92 and a TC 570. Follow procedures in IRM 21.4.6, Refund Offset, to resolve these issues.

  4. A -R Freeze is set when a TC 670 posts to a debit module and creates a credit balance of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Follow procedures in IRM 21.5.6.4.35.2, Resolving -R Freeze, for resolution.

  5. A -R Freeze is set when a Form 8857, Request for Innocent Spouse Relief, request is attached to a current year tax return. Refer to IRM 25.15.1.6, Form 8857, Request for Innocent Spouse Relief, for more information.

  6. A -R Freeze is set when a multiple (DUPTIN) filing condition occurs. Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F (DUPTIN Filing Condition), for more information.

  7. The -R (Additional Tax Liability) Freeze is set when the following conditions occur:

    IF THEN
    Payment is received after account is full paid A TC 570 input with the TC 670 (payment) ensures the payment posts to the account and will not refund out.
    TC 570 posts in the same cycle as the TC 150
    1. Information may be missing from the return (e.g., signature, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, if deceased taxpayer, or certificate showing court appointment, etc.). This is generated by the input of CCC "3" .

    2. Refer to IRM 21.5.6.4.35.2, Resolving -R Freeze.

    3. If a scrambled SSN indicator "20" is present on ENMOD, OR an open IDRS control with control category "SCRM" or "SSA2" is present, refer case to the campus AM paper function that scrambled the SSN. Refer to IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN, for more information.

    Beginning in 1994, an open return delinquency notice or investigation on a prior year (but not more than 6 years) holds individual income tax refunds and credit elects when a current year return is filed with the established refund amount in IRM 25.12.1.2(2), How to Identify Delinquent Return Refund Hold.
    1. TC 570 with "999" in the Julian date field of the DLN will appear on the frozen module.

    2. Follow procedures in IRM 21.5.6.4.35.2, Resolving -R Freeze, for processing when Taxpayer Delinquency Investigation (TDI) is present on the account.

    TC 570 with TC 971 AC 134 (DLN with all 7s)
    1. Take no action to release the -R Freeze.

    2. A Letter 4464C, Questionable Refund 3rd Party Notification Letter, or
      CP 05 notice, Information Regarding Your Refund, generated to the taxpayer.

    3. If there is a Z Freeze on the account, follow procedures in IRM 21.5.6.4.52, -Z Freeze.

    4. If a Letter 4464C or CP 05 notice has been sent, follow procedures in IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO)Involvement (Letter 4464C or Letter 4115C).

    TC 570 with TC 971 AC 199 (DLN with all 8s)
    1. Take no action to release the -R Freeze.

    2. A CP 05A, Information Regarding Your Refund - Refund Being Held Pending More Thorough Review, generated to the taxpayer, or
      Letter 4115C, Wage and Withholding Verification Request, was sent to the taxpayer. Follow procedures in IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO)Involvement (Letter 4464C or Letter 4115C).

    TC 570 with TC 971 AC 151 (indicates multiple TIN filing condition)
    1. A DUPTIN 36F transcript has generated to Brookhaven Service Center (BSC) AM.

    2. Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F (DUPTIN Filing Condition), for more information and IRM 21.6.7.4.5.2, Telephone Inquires Regarding CP 36F/TRNS36F.

    TC 570 with a block series "55555" , and a TC 971 AC 804 and/or 805 Refer to IRM 21.5.6.4.35.4, Refund Holds, for procedures.

21.5.6.4.35.1  (03-01-2013)
-R Freeze With Credit Card Payments

  1. Currently, the Service accepts electronic credit card payments for the Form 1040, U.S. Individual Income Tax Return, family, Form 1040-ESEstimated Tax for Individuals, Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, payments for current year balance due notices, and installment agreement payments. Beginning in January 2006, businesses are able to pay the balance due on Form 941, Employer’s Quarterly Federal Tax Return, and Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, by credit card. Beginning January 2007, businesses are now able to pay Form 944, Employer's Annual Federal Tax Return, balances due by credit card. You can identify these payments by:

    • The number "6" in the 4th position of the Electronic Funds Transfer (EFT) number

    • A Document Code 19

    • TC 610, TC 660, TC 670

    • A TC 150 posted to the module

  2. Refer to IRM 21.2.1.48, Electronic Payment Options for Individuals and e-file Users, for procedures on balance due credit card payments.

  3. Refer to IRM 5.19.1.5.5.13, Direct Debit Installment Agreements (DDIA), for installment agreement procedures.

  4. Refer to IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution for unpostable procedures.

  5. A -R Freeze is set if all of the following occur:

    1. The payment creates a credit balance on the module.

    2. The credit card payment exceeds the balance due on the tax return by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. If the credit card payment exceeds the balance due on the return:

    1. Suspend the case for 30 days.

    2. Fax to the Electronic Federal Tax Payment System (EFTPS) Technicians at 801-620-6206 the page of TXMOD that contains the payment needing to be researched.

      Note:

      The phone number above is for internal IRS use only.

    3. The technician will contact the credit card company for the information and fax it back.

    4. If there are any additional questions concerning the payment after the receipt of the fax, contact the EFTPS technicians at ≡ ≡ ≡ ≡ ≡ ≡ ≡ or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    5. Upon receipt of documentation from the technician, if the taxpayer truly authorized the credit card payment(s), take any necessary action to release the -R Freeze. If the payment belongs to another taxpayer, transfer the credit to the appropriate account. If the credit card processor could not provide any information within 30 days or was unable to provide enough information to identify the originator of the credit card payment, move the payment to the unidentified remittance file. Refer to IRM 21.2.4.3.10, Applying Unresolved Credits, for more information.

  7. Refer to IRM 21.4.4.6.3, Credit Card Chargebacks, if the taxpayer is requesting a "chargeback" to a credit card for an unauthorized or erroneous credit card charge.

21.5.6.4.35.2  (10-01-2013)
Resolving -R Freeze

  1. Determine why the freeze was set. Take the following action to resolve a -R Freeze:

    IF THEN
    Freeze is due to a payment Research to find out where the payment belongs.
    Payment was intended for another period Transfer the payment to the correct module. Refer to IRM 21.5.8, Credit Transfers.
    Payment belongs on module, but tax is not yet assessed Review AMDIS or check for TC 922. Do not release the freeze.
    Taxpayer made payment in error, creating overpayment that should be refunded Input TC 290 for .00 to release the freeze.
    The freeze is set due to questionable refund criteria Research CC RTVUE for CCC (CC CD: Field on RTVUE) "3" , refer to IRM 3.11.3.7.1.8, Refund Schemes for questionable criteria.
    1. If a Letter 4464C or Letter 4115C was the last letter sent or there is a TC 972 AC 121 with a CCC3, follow procedures in IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO) Involvement (Letter 4464C or Letter 4115C).

    2. If there is a Z Freeze on the account, follow procedures in IRM 21.5.6.4.52, -Z Freeze.

    Freeze is set due to information missing from the IMF or BMF return

    Note:

    If requesting a copy of the return or schedules, ask the taxpayer to write "Copy" on the return.

    1. Research CC RTVUE for CCC (CC CD: Field on RTVUE) "3" (also match lines on the first page of return to schedules attached) and CC TXMOD for a history item or case control indicating a missing signature or other element.

    2. Determine what is missing through research and probing.

      Note:

      Taxpayer may have been contacted via Letter 12C, Individual Return Incomplete for Processing: Form 1040. ENMOD will display the selective paragraphs input on the letter.

    3. If the inquiry can be resolved by the taxpayer faxing the missing information, take appropriate actions to release the freeze after receipt of the faxed information. Refer to IRM 21.5.6.4.17(2), I- Freeze, under missing signature only and IRS has processed the return, for procedures on accepting faxed signature.

      Note:

      If the account cannot be resolved once the missing information is received, prepare a Form 4442, inquiry Referral, and forward to the Campus AM paper function within your directorate with the information attached. Refer to Exhibit 21.1.7-1, Campus Address, for addresses to the Campuses.


      Exception:

      If there is an open control on the account, refer Form 4442 to the employee who has the open control with the faxed information.

    4. Adjust the account as necessary. Update the Return Processable Date (RPD) with the new documents received date.

      Note:

      If a missing signature was obtained, follow procedures in IRM 21.2.4.3.37.1 (3)(a), Computer Condition Code (CCC) 3 or U- Coded Returns, to update the Assessment Statute Expiration Date (ASED)

    5. Route the faxed information to the Image Control Team (ICT) to be scanned or attach to the original return using a TC 290 .00.

      Note:

      Call sites without access to ICT

      use Form 9856, Attachment Alert, or similar document (Form 10023, Form 10054) to attach the information to the return.

    6. If the issue cannot be resolved and you identify a –R Freeze, CCC "3" , case while staffing the AM toll-free telephone line, provide the address of the Campus AM paper function to the taxpayer to submit the requested documentation.

    7. Input the necessary documentation on the account to show the taxpayer will be mailing in the information.

    Freeze is set due to a missing or incomplete Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
    1. Request a completed/signed copy of Form 1310 or certificate showing court appointment, be sent or faxed. Refer to IRM 3.11.3.10.2 Documentary Evidence for procedures on identifying a correctly completed Form 1310.

    2. When Form 1310 is received, release the refund by inputting a TC 290 .00. Update the RPD with the received date of the Form 1310.

    3. If no Form 1310 is received, refer to IRM 21.4.3.4.5 (6) and (11), Resolving Returned Refunds (Unexpired Checks) for procedures concerning the credit.

    Caution:

    A manual refund may be necessary. Refer to IRM 21.4.1.4.9.4, Deceased Taxpayers.

    Control base is closed and TC 840/TC 571 has been input Freeze will automatically release when the transaction posts.
    TC 290 was input, with blocking series 98 or 99 Claim was disallowed and Letter 105C, Claim Disallowed, was issued.
    TDI is present on the account
    1. Refer to IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold, for additional information. Once it is determined the Toll-Free contact is a Delinquent Return Refund Hold, do not address the case in any way. Advise the taxpayer to call 1-866-897-3315. This is the number provided on the CP 63, Refund Hold Notification, they will, or have, received.

    2. There is no indication the refund is part of the TDI Refund hold program (does not contain the criteria in IRM 25.12.1.2, How to Identify Delinquent Return Refund Hold), explain no refund can be issued until taxpayer complies more fully. Inform the taxpayer they can obtain a copy of the forms by going to www.irs.gov or offer to mail the information to them.

    3. Further questions about the TDI issue should be referred to the appropriate function.

    4. Refer to IRM 5.19.2, Return Delinquency, for more information on TDIs.

    5. Refer to IRM 25.12.1.12, Accounts Management Correspondence and Claims, for more information on delinquent return refund hold issues.

    Note:

    If taxpayer is claiming a hardship, do not address in any way, follow TAS procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    The freeze is set due to an injured spouse claim filed with the original return ( the TC 150 DLN has blocking series 92)
    1. Advise the taxpayer to allow 11 weeks for Electronic Filing (ELF) returns and 14 weeks for paper return processing, from the date the original return was received, for the injured spouse claim to be worked (unless extended time frame of 18 weeks for e-file and 20 weeks for paper are in effect, research SERP Alerts).

      Note:

      Use the Julian date on TXMOD

    2. Refer to IRM 21.4.6.5.3, Injured Spouse Inquiries, for additional information.

    Exception:

    If Form 8379 was filed for any filing status other than Married Filing Joint (FS 2), release the refund with a TC 571.

    TC 570 with TC 971 AC 134 (DLN with all 7's) is input when a taxpayers refund is held for review. A Letter 4464C, Questionable Refund 3rd Party Notification Letter, or CP 05 notice, Information Regarding Your Refund, is sent to the taxpayer.
    This -R Freeze will release systemically after eleven cycles if no follow-up action is taken.
    1. Take no action to release the –R Freeze.

    2. If there is a Z Freeze on the account, follow procedures in IRM 21.5.6.4.52, -Z Freeze

    3. If there is a Letter 4464C or CP 05 Notice, sent requesting additional processing time, follow procedures in IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO) Involvement (Letter 4464C or Letter 4115C )

    Note:

    If the account shows a second TC 971 AC 134, the refund hold has been extended by 11 cycles from the posting of the second TC 971 AC 134.

    TC 570 with TC 971 AC 199 (DLN with all 8's) is input if IVO determines the case requires additional review and documentation. A CP 05A notice, Information Regarding Your Refund - Refund Being Held Pending More Thorough Review is generated to the taxpayer or Letter 4115C, Wage and Withholding Verification Request, is sent to the taxpayer.
    1. Take no action to release the –R Freeze.

    2. Follow procedures in IRM 21.5.6.4.35.3, -R Freeze Modules With Integrity & Verification Operation (IVO) Involvement (Letter 4464C or Letter 4115C )

    TC 570 with TC 971 AC 151
    1. Take no action to release the -R Freeze.

    2. Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F (DUPTIN Filing Condition), for more information.

    Automated Questionable Credit Program (AQC) has input a TC 971 AC 134, Rule 7, a Letter 4800C or Letter 3219C and TXMOD shows DDb ARAP any rule 7s All correspondence including the Form 4442 inquiries pertaining to these cases should be faxed to: Marcia Blane @ fax number 770-455-2099

  2. If you question the taxpayer and research IDRS, and still cannot determine why the -R Freeze is present,

    1. Advise taxpayer to send a complete return with all schedules and attachments (e.g., Form W-2, Schedule A, B, C, etc.) to the AM paper function within your directorate. The return must have original signature(s) and date(s), not a photocopy.

    2. Input a history item on IDRS.

    3. Upon receipt of the return, review the account and make the necessary adjustments to release the freeze.

21.5.6.4.35.3  (10-01-2013)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Refer the taxpayer inquiry to the appropriate Exam function (regardless of the AIMS status) when the account shows IVO involvement and contains a -L Freeze with an open TC 420 to Exam. Assistors may transfer telephone calls to Exam. Refer to the procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Do not take any adjustment actions to increase tax, decrease credits, or release the refund.

  3. If an inquiry is received and the account has a category code of NSCN with activity code of C&E/2VER, this is a monitoring control for a NON-OMM return that was placed in the Code and Edit Funny Box. IVO has coded the return with Computer Condition Code (CCC) 3 to stop the refund and is waiting for the return to post to send for verification. If it has been over 60 days and no action has been taken, forward a Form 4442/e-4442 to Austin IVO.

  4. When IVO involvement is identified, proceed with caution when providing information to the caller. Check TXMOD and ENMOD to verify the letter/notice sent to the caller and follow the procedures below:

    Letter or Notice Description of Letter/Notice Information to the Caller
    Letter 4464C, -R Freeze The taxpayers return was received and we are holding the refund until we complete a more thorough review. The taxpayer isn't required to do anything at this time.
    1. Advise the taxpayer to wait 60 days from the date of the letter.

    2. If over 60 days with no additional action showing on IDRS, prepare Form 4442/e-4442, Inquiry Referral to Austin IVO, follow the IRM categories listed in (5) below.

    3. Document the call in AMS and include the taxpayers name and contact information.

    CP 05 Notice, -R Freeze, Systematically generates when IVO inputs a TC 971 AC 134 or NOREFP to stop the refund. The notice informs the taxpayer we are holding their refund until we finish reviewing their tax return.
    1. If the taxpayer filed the return and didn't receive the CP 05 notice explain to the taxpayer we are holding their refund until we finish reviewing the tax return, nothing is required from the taxpayer at this time.

    2. If the taxpayer states they did not file a return, tell them to complete Form 14039, Identity Theft Affidavit, and forward to the address provided along with a copy of the notice. Inform the taxpayer they can obtain a copy of Form 14039 by going to www.irs.gov or offer to mail the information to them.

    3. If over 45 days with no additional action showing on IDRS, prepare Form 4442/e-4442, Inquiry Referral to Austin IVO, follow the IRM categories listed in (5) below.

    4. Document the call in AMS include the taxpayers name and contact information.

    CP 05A Notice The CP 05A notice informs the taxpayer we have completed the review and we need more information to determine whether the taxpayer is due a refund.
    1. If the taxpayer filed the return and they did not receive the CP 05A notice, review the notice with the taxpayer and have them send in the information, provide the following address: Atlanta Service Center, IVO, Stop 46B, 4800 Buford Highway Chamblee, GA 30341

    2. Advise the taxpayer to wait 45 days from the date they responded to the CP 05A Notice.

    3. If over 45 days and the taxpayer sent in the information and no further action has been taken prepare Form 4442/e-4442, Inquiry Referral to Austin IVO, follow the IRM categories listed in (5) below this table.

    4. If the taxpayer lost the notice and states they will send in the information, provide the following address: Atlanta Service Center, IVO, Stop 46B, 4800 Buford Highway Chamblee, GA 30341

    5. Document the call in AMS include the taxpayers name and contact information.

    Letter 4115C Wage/withholding verification request, we are holding the refund and we need additional information before we can issue a refund, please send us the information within 30 days; or we will disallow all or part of the refund.
    1. Advise the taxpayer to wait 45 days from the date they responded to the Letter 4115C.

    2. If the taxpayer states they will send in the information, but they did not receive a letter, inform the taxpayer of the required information. (See note at the end of this table for acceptable supporting documentation.) Provide the following address: IVO Stop 6572 AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000.

    3. If the taxpayer states they didn’t file the return, have the taxpayer complete Form 14039, Identity Theft Affidavit, and return in the enclosed envelope. If no envelope, provide the address above in (2). Inform the taxpayer they can obtain a copy of Form 14039 by going to www.irs.gov or offer to mail the information to them.

    4. If the taxpayer states that they attempted to submit the data requested in the 4115C, but it was returned as Undeliverable; apologize for the inconvenience and ask them to re-send the data to the address above in (2).

    5. If over 45 days with no additional action showing on IDRS, prepare Form 4442/e-4442, Inquiry Referral to Austin IVO, follow the IRM categories listed in (5) below this table.

    6. Document the call in AMS include the taxpayers name and contact information.

    Letter 418C A Letter 418C from IVO informs the taxpayer to send all requested information within 30 days of the date of the letter. If we do not receive the information within the 30 days we will disallow all or part of the refund.
    1. Advise the caller to wait 45 days from the date they responded to the Letter 418C.

    2. If over 45 days have passed or the taxpayer states he/she did not receive a copy of the letter, prepare Form 4442/e-4442, Inquiry Referral, to Austin IVO, follow the IRM categories listed in (5) below this table.

    3. Document the call in AMS include the caller's name and address.

    Letter 4883C or Letter 5071C The Letter 4883C/Letter 5071C are issued by IVO and informs the taxpayer to call the Taxpayer Protection Program (TPP) phone line 1-800-830-5084 or it provides the IRS web address for current year 2012 tax return filers.

    Caution:

    The recorded message on the TPP line may indicate they need to call the 1-800-829-1040 line for their situation, since you are referring the taxpayer tell them they need to remain on the line for a TPP assistor to resolve their issue.

    1. If the TC 971 AC 121 was reversed, TC 150 has posted and there is a new TC 971 AC 121 with a -R Freeze forward a Form 4442, Inquiry Referral, to IVO.

    2. The TC 971 AC 121 has been reversed. Command code (cc) TXMOD has a TC 150; -R Freeze and a TC 971 AC 134, and cc ENMOD is showing a Letter 4464C was sent, follow the procedures above for the Letter 4464C.

    Note:

    Taxpayers must provide legible copies of their records and/or other information that supports the wages and withholding they claimed on their return. The information may include a copy of periodic pay statements or check stubs clearly identifying the date, gross income received, and withholding taken out; or a letter from the employer on company letterhead or stationery indicating dates of employment and the gross amount of wages paid and withholding deducted.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    If a referral to IVO is appropriate and your area does not have access to initiate an 4442/e-4442, follow normal IDRS control procedures for account referrals. Prepare a Form 4442, Inquiry Referral, and fax to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Do not give this fax number to the taxpayer. Use activity code "4442TAP04" (paper referrals will be worked by Ogden IVO function). Use the appropriate IVO category listed in (5) above.

  6. If a reply is received in response to an IVO inquiry/correspondence through the Correspondence Imaging System (CIS) and there is an unresolved -R Freeze condition initiated by IVO, use the re-route feature within CIS to close your control and route to the Austin IVO function at Mail Stop 6572.

  7. If a duplicate filed return is received via the Correspondence Imaging System (CIS) and there is an unresolved -R Freeze condition initiated by IVO on the module with no subsequent adjustment action, follow the instructions in IRM 21.6.2.4.2.3.2, TIN Related Problem Cases with Previous IVO Involvement.

  8. When a refund inquiry call is received and AMS/IDRS indicates a referral (Form 4442) was sent to the IVO area more than 45 days ago, follow the procedures below:

    IF THEN
    The IVO function has not contacted the caller and the case involves Identity Theft As part of the Identity Theft Program, the Account Management (AM) Identity Protection Specialized Unit (IPSU) will assist taxpayers whose situations meet TAS Criteria 5 - 7 AND involve Identity Theft. The applicable cases are considered IPSU criteria. Refer to IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information
    • Initiate an Form 4442/e-4442 to WI-ITAR using IRM required category "ITAR" and select Andover for English or Fresno for Spanish cases.

    • A detailed narrative must be entered in Section B of the Form 4442 explaining the caller's issue, and why it meets IPSU criteria.

    • Inform the caller they can expect a contact within 10 business days from the date the Form 4442 is received in IPSU.

    • Inform the caller they should call the IPSU toll free number at 1–800–908–4490 if they do not receive correspondence within the 10 business days.

    The IVO function has not contacted the caller and the case does not involve Identity Theft Follow procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  9. If the taxpayer calls to change their address and there is NO Z Freeze on the account, inform the caller to complete and submit a Form 8822, Change of Address. Inform the taxpayer they can obtain a copy of Form 8822 by going to www.irs.gov or offer to mail the information to them. If there is a Z Freeze on the account, follow procedures in IRM 21.5.6.4.52.1 Address Changes with Z Freezes.

  10. For more information on Criminal Investigation-Scheme Development Center processing and when to refer to that function refer to IRM 21.5.6.4.52, -Z Freeze

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.5.6.4.35.4  (03-01-2013)
Refund Holds

  1. Effective January 2013, there are conditions under which accounts will not reflect the refund transaction (TC 846) upon settlement of the account. IMF will systemically prevent the refund transaction from generating in the same manner as last filing season (2012). When the refund hold expires, IMF will systemically generate the refund transaction (TC 846).

  2. Employees will be able to input adjustments on the accounts during the time of the holding period of the original refund. If the adjustment results in an additional refund, this refund will also be delayed. Employees will need to notify the taxpayer that they will receive the additional refund in 4-6 weeks. Any time an adjustment is input on the account based on an amended return or correspondence and it results in a refund, the refund hold process will take place.

  3. Below are the two conditions resulting in TC 846 not being reflected on accounts upon settlement of the account:

    • A refund hold will be applied when the account meets Priority Refund Transcript criteria (Refund, Refund-E, Refund-S, $1M, and $10M) or the Compliance Review criteria (High Filter or Low Filter).
      The account will reflect a TC 570 with blocking series “55555” indicating the refund hold has been applied and a TC 971 AC 805 (The miscellaneous field of the TC 971 AC 805 will reflect the name of the transcript).
      The hold will systemically expire 4 business days after the TC 971 AC 805 daily cycle.

    • A refund hold will also be applied when the account meets Notice Review criteria for certain Notices (CP 12, CP 21 refunds of $100,000 or more, and CP 24).
      The account will reflect a TC 570 with blocking series “55555” indicating the refund hold has been applied and a TC 971 AC 804 (The miscellaneous field of the TC 971 AC 805 will reflect the CP number).
      The hold will systemically expire 7 calendar days after the TC 971 AC 804 daily cycle.

  4. If both the TC 971 AC 804 and TC 971 AC 805 are present, the hold will be for the 7 calendar days from the posted TC 971 AC 804 and TC 971 AC 805.

  5. For additional information, refer to IRM 3.30.123.24, Processing Timeliness Criteria for CADE 2.

21.5.6.4.36  (10-01-2012)
R- Freeze

  1. The R- (Remittance Processing System (RPS) Multiple TC 610) Freeze is set when more than one TC 610 is present on the same module when the TC 150 posts.

  2. An R- Freeze is set if another taxpayers payment (TC 610) posts to the wrong account or when a taxpayer submits multiple payments (TC 610).

  3. Release the R- Freeze by one of these methods:

    IF THEN
    Freeze is due to subsequent payment
    1. Research to find out where the payment belongs. Refer to IRM 21.5.7, Payment Tracers.

    2. If you can determine where the payment belongs, follow procedures in IRM 21.5.8, Credit Transfers.

    3. If the subsequent payment is for additional liability, and no Form 1040X received, secure the Form 1040X from the taxpayer.

    4. If the subsequent payment is for a penalty, research CC RTVUE for the TC 170 amount.

    Taxpayer states additional payment(s) is not theirs

    Caution:

    Do not credit the spouse’s account with a TC 610 if a TC 150 is already present. Use TC 670 for the payment amount instead.

    1. Ask whether a spouse or ex-spouse could have made them.

    2. Obtain the spouse’s SSN (if available), and research account.

    3. Check images are displayed on the Remittance Transaction Research (RTR) System. If you have access to RTR, the image may help determine who the payment belongs to. Refer to IRM 21.5.7.3.1, Remittance Transaction Research (RTR) System, for additional information.

    4. Transfer payment, if account appears to be missing that exact amount (less interest and penalty). Input taxpayers SSN under the TC 612 and spouse’s SSN under TC 610.

    5. Refer to IRM 21.5.8, Credit Transfers.

    Taxpayer did not make payment and your call site is in the directorate where taxpayers return was processed.

    Note:

    If not at your directorate, prepare Form 4442, Inquiry Referral, and route it to the Campus AM paper function to initiate research.

    1. Request document block to determine correct taxpayer.
      For more information on researching payments, refer to IRM 21.5.7.4.6.2, Mixed/Slipped Blocks, and IRM 21.5.7.4.7.1, Integrated Submission and Remittance Processing (ISRP)/ Residual Remittance Processing System (RRPS).

    2. Transfer payment to correct account, if determination can be made.

    3. If after complete research you cannot make a determination and credit is more than one year old, prepare Form 8758, Excess Collections File Addition, to transfer credit to the Excess Collections file (XSF). Refer to IRM 3.17.220.2.1.1, Preparation of Form 8758, for more information.
      If after complete research you cannot make a determination and credit is less than one year old, prepare Form 2424, Account Adjustment Voucher, to transfer credit to the Unidentified Remittence File (URF). Refer to Exhibit 3.11.10–19, Form 2424, Account Adjustment Voucher, for more information.

    4. Route the form to the Accounting function in the appropriate campus.

    Reminder:

    If moving the credit to XSF or URF, input TC 971 AC 296 on the module payment/credit posted to. This indicates all research of the primary and related Taxpayer Identification Numbers (TIN) was completed prior to the transfer to XSF or URF.

    Taxpayer verifies all payments and explains why multiple payments were submitted Input TC 290 for .00 to release freeze and allow extra payment to refund.
    MFT 31 Refer to IRM 21.6.8.8.2, REFMFT31 Transcripts.

21.5.6.4.37  (03-01-2013)
-S Freeze

  1. The -S Freeze has been added to IMF and BMF Master File processing for taxpayer accounts in Presidentially declared disaster areas. The -S Freeze will perform the same functions as the -O Freeze for systemic penalty and interest relief. It does not, however, provide compliance relief.

  2. When the Internal Revenue Service decides to extend tax relief to taxpayers affected by a disaster, a notice is issued to the public outlining the relief that is being granted. The notice advises those taxpayers who reside outside the declared area but whose records or accountant were inside the declared area to call the Disaster Hotline to self-identify. In addition, a -S Freeze (or an -O Freeze) will be systemically set on taxpayers' accounts whose address of record is in the covered disaster area (set on IDRS by zip code with a TC 971 AC 688 and includes the Federal Emergency Management Agency (FEMA) Emergency Declaration Number). A chronological list, by FEMA number, of all the disaster declarations can be accessed to research the relief provided by the disaster office at IRS Disaster Assistance Program, http://www.icce.irs.gov/fema. Employees should research this website to validate the covered FEMA disaster area.

  3. Taxpayers who receive balance due notices, return delinquency notices, or other correspondence from Compliance and need additional time to respond may call the notice toll-free line. Any self-identified "affected taxpayers" will receive the same level of relief that is systemically set for taxpayers residing in the covered disaster area. AM employees are authorized to manually input the -S Freeze on accounts when taxpayers meet the qualifications of an affected taxpayer as listed in IRM 25.16.1.2, Identification of "Covered Disaster Area" and "Affected Taxpayers". Taxpayers who self-identify in an area where the -O Freeze was set will be referred to Compliance via Form 4442 for follow-up action.

  4. For input of the TC 971 AC 688 refer to IRM 25.16.1.6, Disaster Systemic Account Indicators for procedures. Employees should manually input a Disaster Freeze Code (-S Freeze) on the accounts as follows:

    • Employees who have access to IDRS input a Disaster Freeze Code (-S Freeze) on the tax account with TC 971 AC 688.

    • Employees who do not have access to IDRS, advise the taxpayer to call the toll free number 1-866-562-5227 to self-identify for disaster relief. Refer to IRM 25.16.1.1, Overview, for affected taxpayer criteria.

    Reminder:

    Taxpayers will no longer self-identify for disaster relief by writing a disaster designation in red at the top of their tax return.

  5. If taxpayers were assessed any penalties during the relief period, the penalties would systemically reverse upon the posting of the TC 971 AC 688 from the 1st day of the relief period start date, until the 1st day after the relief period end date.

  6. Refer to IRM 25.16.1.6.1, -S Freeze, for instructions.

  7. The -S Freeze is released when the current date is beyond the secondary date (disaster ending date) of the TC 971 AC 688.

21.5.6.4.38  (10-01-2013)
S- Freeze

  1. The S- Freeze is the undelivered refund check freeze set when:

    1. The TC 740 generates when a check is returned as undeliverable by the post office.

    2. A return with a refund due attempts to establish a module on Master File without an address. Instead of the overpayment refunding, an S- Freeze generates. The S- Freeze posts without a TC 740 posted to the account. For more information, refer to IRM 21.4.1.3.5, Return Processed But No Address On File.

    3. There is a cancellation of credits on an outstanding refund check 14 months after the date of issuance.

  2. Release the S- Freeze through one of the actions in the following chart. Also refer to IRM 21.4.3.4.3, Undeliverable Refund Checks.

    IF AND THEN
    This is a manual refund due to Injured Spouse Return  
    1. Do not release the freeze.

    2. Follow instructions for injured spouse returned refunds in IRM 21.4.6.5.24.1, Injured Spouse Returned Refunds.

    Taxpayer states he or she has moved or provides a reasonable explanation of why the refund was returned undeliverable  
    1. Confirm the taxpayers current mailing address.

      • If the address provided does not match the address on file, input CC CHK64 using the IAT tool to correct the address and reissue the refund to the new address. Refer to IRM 21.4.3.4.3(6 and 7), Undeliverable Refund Checks, if you have questions regarding the input of CC CHK64.

      • If the address provided matches the address on file, input CC CHK64 using the IAT tool with no change to the address to reissue the refund.

    2. Advise the taxpayer/caller a refund will be reissued within 3 to 4 weeks.

    .

    Note:

    If multiple freeze codes are present, CHK64 may not release the refund. Research conditions for each freeze code to determine what actions are needed.

    Taxpayer states they discovered an uncashed refund check that was issued more than 12 months before and wants to cash it. (These claims are subject to Limited Payability provisions. Refer to IRM 21.4.2.4.7, Limited Payability (LP) Rules.) 1. Check is not a manual refund (TC 840) issued as a result of an injured spouse claim.
    2. After 12 months, the check expires and the credit is returned to the taxpayers account (TC 740, Blocking Series "66666" ).
    1. Research IDRS to determine whether the Service has reissued the refund or corresponded with the taxpayer on this issue.

    2. Release the freeze by inputting CC CHK64 per IRM 21.4.3.4.3, Undeliverable Refund Checks.

    3. Advise the taxpayer to destroy the check.

    Check is a manual refund originating as a result of an injured spouse claim A manual refund must be reissued. Posting of CC CHK64 could allow the refund to be offset to a Federal Tax Obligation and/or Debtor Master File, if the liability still exists. Refer to IRM 21.4.6, Refund Offset and IRM 21.4.4.1, Preparation of Form 5792, IDRS Generated Refund, for additional information.

    Note:

    If there are multiple "S-" Freezes, CC "CHK64" input on any account with an "S-" will release all "S-" Freezes.

21.5.6.4.39  (10-01-2011)
T- Freeze

  1. The T- Freeze is a TDA status alpha indicator showing the account is assigned to Collection. The module is not frozen.

  2. T- Freeze accounts are assigned to specific Collection functions which are indicated by the Status Code: Status 22 is in ACS (Automated Collection System), Status 24 is in the Queue, and Status 26 is in the Collection Field Function (CFF) a revenue officer assignment.

  3. Entity changes, record of account requests, etc. may be processed in the normal manner, however, be aware of the above codes when considering changes that affect the balance due.

    • Status 22 Refer to IRM 5.19.1.3, Balance Due Research and Balance Due Collection First Read Process (CFRP), for any tax adjustment or installment agreement action on this account. For procedures involving amended returns or collection related correspondence, refer to IRM 21.3.3.4.10.2.1, Amended Returns/Claims - Compliance Criteria.

    • Status 24 Follow normal Balance Due procedures. Refer to IRM 5.19.1, Balance Due, or for Individual Master File (IMF) accounts refer to IRM 21.3.12, Accounts Management IMF Balance Due Telephone Contacts. For procedures involving amended returns, or collection related correspondence refer to IRM 21.3.3.4.10.2.1, Amended Returns/Claims - Compliance Criteria.

    • Status 26 DO NOT take any tax adjustment or installment agreement action on this account. For phone inquiries, if contact by the revenue officer (RO) has been received, instruct the taxpayer to call the RO assigned to the account (the telephone number is listed on correspondence issued by the RO). If the taxpayer does not wish to call, prepare and forward Form 4442, Inquiry Referral, to the RO group (SERP does not have individual RO TDA/TDI Assignment (TSIGN) numbers; only the group numbers.). The RO by TSIGN/ZIP/STATE is available under the Who/Where tab on the SERP Home Page. This listing provides the RO group assignment number, the zip codes related to it, including fax number, phone number, and address.

      If the taxpayer has not been contacted by the RO, follow procedures in IRM 5.19.1.3, Balance Due Research and Balance Due Collection First Read Process (CFRP), or for Individual Master File (IMF) accounts follow procedures in IRM 21.3.12.6.2, Status 26 Modules.
      Refer to IRM 5.19.1.3, Balance Due Research and Balance Due Collection First Read Process (CFRP), for exceptions to Status 26 RO assignment.

    • For procedures involving amended returns or collection related correspondence, refer to IRM 21.3.3.4.10.2.1, Amended Returns/Claims - Compliance Criteria.

21.5.6.4.40  (10-01-2006)
-T Freeze

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. No special actions are required for a -T Freeze account, follow normal processing procedures when a taxpayer inquiry is received.

21.5.6.4.41  (10-07-2010)
-U Freeze

  1. The -U Freeze (Erroneous Refund Freeze) is set when an erroneous refund is issued to the taxpayer. It is initiated by TC 844 and freezes the entire account from refunding or offsetting in or out.

  2. Research IDRS/CFOL to determine the necessary closing action.

    Note:

    If the caller is requesting a balance due payoff amount and the -U Freeze is present on the account, DO NOT provide the payoff amount. Follow the instructions below:

    IF THEN
    Another employee has a control on the module
    1. Submit Form 4442, Inquiry Referral, to the controlling employee.

    2. Advise the taxpayer he or she will be contacted within 30 days.

    An outstanding unpostable TC 845 is present, and Unpostables has begun to work the case Submit Form 4442, Inquiry Referral, to the controlling employee. Refer to IRM 21.5.5.3.3, Responding to Taxpayer Inquiries, for time frame to provide taxpayer.
    An outstanding unpostable TC 845 is present, and Unpostables has not begun to work the case Input the appropriate information on CC UPCASZ. Refer to IRM 21.5.5, Unpostables, for additional instructions and IRM 21.5.5.3.3, Responding to Taxpayer Inquiries, for time frame to provide taxpayer.
    It has been at least 30 days since TC 844 was input
    1. Refer Form 4442, Inquiry Referral, to the Submission Processing Accounting Erroneous Refund function with the open IDRS control base.

    2. Refer to erroneous refunds in IRM 21.4.5, Erroneous Refunds, for further information and procedural instructions.

21.5.6.4.42  (10-01-2011)
U- Freeze

  1. The U- Freeze, with status code 60, indicates a module freeze that is generated when CC IAORG or IAREV is input to an account. An active installment agreement is established. The status suspends all notices except those for installment agreements.

  2. The U- Freeze is released when the status is updated to a status other than 60. Refer to IRM 5.19.1.5, Methods of Payment, or for Individual Master File (IMF) accounts refer to IRM 21.3.12.4, Determine the Earliest the Taxpayer Can Full Pay, for more information.

21.5.6.4.43  (01-08-2013)
V- Freeze

  1. The V- Freeze (outstanding liability) is generated when there is a liability on another account with the IRS. The freeze for an outstanding liability is set with the posting of TC 130 on the entity section. The TC 130 contains a specific indicator to identify the agency with the outstanding liability. If the indicator is 99, the freeze is the result of a state or federal agency debt on the Debtor Master File (DMF). If the indicator is other than 99, it is the campus where the TC 130 was input.

  2. Research IDRS for Non-Master File (NMF) accounts to determine where the outstanding liability exists. Use CC TXMOD, SUMRY, and ENMOD with definer "N" after the TIN.

  3. Refer to IRM 21.2.1.5, Non-Master File, for more information.

  4. Refer to IRM 21.4.6.4.2, Treasury Offset Program (TOP) Offset, and IRM 21.4.6.4.3, Debtor Master File (DMF) Offset, for additional information

  5. No action should be taken to release a V- Freeze, unless a credit transfer of misapplied payment(s) or an overpayment will satisfy the issue. If a credit transfer of a misapplied payment(s) or an overpayment is needed, use the IAT Credit Transfer tool to transfer the payment(s).

  6. A CP 44, Credit Available for Application, is generated when an IMF overpayment of $25 or more is available for application. Instructions for responding to a CP 44 are located in IRM 21.3.1.4.33, CP 44 Credit Available For Application to Non-IMF Account.

    IF THEN
    V- Freeze is for a liability on another account Advise the taxpayer of the balance due. Refer to IRM 5.19.1, Balance Due, or for Individual Master File (IMF) accounts refer to IRM 21.3.12, Accounts Management IMF Balance Due Telephone Contacts.
    V- Freeze is due to a TOP Offset or DMF liability Refer to IRM 21.4.6, Refund Offset.
    There is no outstanding liability on IDRS or DMF, and there is an unreversed TC 130
    1. Allow 6 to 8 weeks from the posting of the return to determine if there is a non-tax liability.

    2. After 8 weeks prepare Form 4442, Inquiry Referral, and forward to the Atlanta Campus Compliance Services Collection Operation (CSCO).

    3. Advise the taxpayer by telephone call or Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, the case is being routed to the Atlanta Campus for resolution. Provide a contact name and telephone number. Refer to IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office.

    Injured Spouse claim Refer to IRM 21.4.6.5.9.3 (18f), Form 8379 Filed with Original Return for information on issuing a manual refund.

21.5.6.4.44  (10-01-2013)
-V Freeze

  1. The -V Freeze enables IRS to comply with the automatic stay provisions of the Bankruptcy Code by "freezing" the pre-petition tax modules so collection actions do not take place. IRS employees, upon learning of a bankruptcy, generally should cease all demands and enforcement actions directed against the bankrupt taxpayer; e.g., a Notice of Federal Tax Lien (NFTL) for pre-petition taxes should not be filed and no levy should be proposed or made for pre-petition taxes. But certain action may be necessary to comply with various standing court orders which allow assessments, offsets, or refunds to the debtor. Also, actions may be required under the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) which is applicable to cases filed on or after October 17, 2005; the "Series 6" freeze codes (TC 520 with a cc 60-67) were created for these actions; e.g., they modify the -V Freeze for post-petition modules and allow post-petition offsets of "mutual" credits and debts of pre-petition credits to pre-petition taxes.

  2. The -V Freeze with a TC 520, cc 60–67, cc 83, or cc 85–89, on any module, indicates a bankruptcy freeze to ensure compliance with the automatic stay provisions. Do not automatically refer the taxpayer to the Centralized Insolvency Office (CIO). First determine the reason(s) for the contact and address any non-insolvency related issues as appropriate.

    Note:

    closing codes 86–89 have been retired, but open cases with unreversed TC 520 are processed pursuant to those codes.

  3. A TC 520 cc 81 and a cc 84 are bankruptcy freezes but they are set with a -W Litigation freeze.

    1. The cc 81 usually indicates that the Department of Justice is litigating a bankruptcy matter relating to the account. It may also indicate a court has issued a Refund Turnover Order which CIO will execute and which requires a refund be turned over to the fiduciary of a bankruptcy estate.

    2. The cc 84 indicates a Revenue Officer is maintaining the account during the bankruptcy stay. See IRM 21.5.6.4.46, -W Freeze, for guidance on the cc 84.

  4. If the taxpayer is calling regarding a refund and a bankruptcy freeze is on an account:

    IF THEN
    TC 846 is present, Provide the caller with the expected refund date.

    Reminder:

    Do not contact CIO concerning a refund when TC 846 is present

    TC 810 with "RESP-U-CD>3" (Earned Income Tax Credit freeze) is present, Advise the taxpayer a review for the Earned Income Tax Credit (EITC) amount is in process.
    Both TC 846 and TC 840 with "RESP-U-CD>3" is present (partial refund is generating while an EITC freeze is on the account), Explain to the taxpayer the refund they will initially receive is the amount not subject to EITC review.
    Neither a TC 846 nor a TC 840 is present and normal processing time has elapsed Refer the taxpayer to the CIO toll free number at 1-800-973-0424.

    Certain closing codes do not prevent refunds to the taxpayer. For refund Inquiries, refer to IRM 5.9.5.6.1, closing codes, for types of closing codes and the effects of various codes.

  5. If the taxpayer is responding to a math error notice, do not contact the CIO. Follow procedures in IRM 21.5.4.4.4, Math Error Substantiated Protest Processing.

  6. If the taxpayer is calling to request an Installment Agreement (IA) refer the caller to CIO.

    Exception:

    If a Chapter 13 Bankruptcy is indicated on the account and the caller is requesting an Installment Agreement (IA), refer to instructions in IRM 21.5.6.4.44.1(2), Chapter 13 Bankruptcy Cases or to IRM 21.3.12.6.4 Status 72 Account(s) or Taxpayer Has a Bankruptcy Issue.

  7. If the taxpayer is calling for reasons other than a refund inquiry or responding to a math error notice, contact CIO before making any account adjustments. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. Refer the taxpayer to the CIO toll number, 1-800-973-0424, for questions regarding bankruptcy/insolvency proceedings, if the taxpayer is outside the US (living abroad). For more information, refer to IRM 5.19.1.4.2.1, Contacts Regarding Insolvency Issues, or for Individual Master File (IMF) accounts refer to IRM 21.3.12.6.4, Status 72 Account(s) or Taxpayer has a Bankruptcy Issue.

  9. Take no action to release a -W Freeze that was set by a TC 520 cc 81 for bankruptcy litigation. Refer to Exhibit 5.19.1-1, Collection Status Codes and Definitions for additional information.

    Note:

    Insolvency (and generally Field Insolvency and not CIO) is the contact for the -W Freeze for bankruptcy litigation. CIO is the contact for Refund Turnover Orders. Insolvency will have to review the Automatic Insolvency System (AIS) "Referral" , "Classification" , and "History" screens to determine which freeze is in effect or whether both are in effect.

  10. If a TC 521 has already posted to the module and all closing codes are -W Litigation freezes (i.e., the cc is not a 60–67, 83, or 85-89), contact the appropriate Appeals Office or Advisory Group before making any account adjustments. See the Litigation Contacts listed in the IRM 21.5.6.4.46, -W Freeze. Do not simply refer the case to Appeals or Advisory to make adjustments.

    Exception:

    Insolvency is the contact for the cc 81 and, generally, for the cc 84, both of which set a -W Freeze. See the Note under (9) above. But, it may be necessary to contact a Revenue Officer for the cc 84.

21.5.6.4.44.1  (10-07-2010)
Chapter 13 Bankruptcy Cases

  1. In certain Chapter 13 bankruptcy cases the IRS has been directed by the bankruptcy courts to forward a debtor's post petition refund to the bankruptcy trustee. If a taxpayer in bankruptcy has not received a refund check and IDRS shows the check was issued over 14 days ago, advise the taxpayer to call Centralized Insolvency in Philadelphia at 1-800-973-0424.

  2. If the taxpayer is calling to request an Installment Agreement (IA) a new tool is available on the SERP home page. To access the new tool, go to the Who/Where tab and click on Insolvency (Bankruptcy) Tools. From there, click on the tool titled Installment Agreement requests when in a Chapter 13 Bankruptcy, Installment Agreement Requests When in a Chapter 13 Bankruptcy.

21.5.6.4.45  (01-08-2013)
W- Freeze

  1. The W- (Claim Pending) Freeze is set by a TC 470 and is frequently input on a module when taxpayer files a claim for refund, or when payment tracer case is initiated, to prevent offsets into the module pending the issue’s resolution.

  2. The W– Freeze is also set with TC 840 if TC 150 without CCC "O" is present and no 29X/30X is present.

  3. A TC 976/977 posting to a balance due module set the freeze.

  4. TC 470, cc 93 does not prevent offsets into the module.

  5. If the TC 470 was input for a claim or payment tracer and the actions have been completed, input a TC 472 to release the freeze or CC STAUP for zero (0) cycles to allow balance due notices to resume, if applicable. If a campus controls a case, the freeze will be released automatically in 15 cycles or manually by the tax examiner.

  6. Refer to Document 6209, Master File Freeze Codes, Section 8A.4, and, Document 6209, TC 470 closing code Chart, for more information.

21.5.6.4.46  (10-01-2013)
-W Freeze

  1. The -W Freeze may be set in two ways:

    1. Failed Banks - Set by TC 971 AC 076. The freeze is set when a bank has failed and the Federal Deposit Insurance Corporation (FDIC) has been assigned receivership of the bank. Follow procedures in IRM 21.7.4.4.4.13.3, Insolvent Financial Institutions/Failed Banks.

      Exception:

      If the amended return is a Carryback claim, follow procedures in IRM 21.5.9.4.2.1, Carryback Applications/Claims from Financial Institutions in Receivership - Form 56–F Filed.

    2. Litigations Set by TC 520 and appropriate closing code. Definitions for TC 520 closing codes can be found in Document 6209, Section 11.8, TC 520 Closing Code Chart.

  2. Complete thorough research of the account and modules to identify a -W (Litigations) Freeze status.

    Caution:

    Do not take any action on the module or the account without contacting the litigation contact for the identified function (refer to the If/THEN chart below).

    If the TC 520 cc is: THEN:
    70, 75, 80, 82 Contact the Advisory Group prior to taking account action. These accounts are initiated by the appropriate Advisory Group (formally Technical Support function (TSf)) when litigation is pending.
    Do not send correspondence or amended returns to the Advisory Group when litigation is pending.
    Contact numbers can be found by selecting Advisory Unit, (formally Technical Services), under the Who/Where tab on the SERP Home Page.
    71, 73 Contact Appeals prior to taking account action. These accounts are initiated by Campus Refund Litigation. Contact numbers can be found by selecting Appeals Case Routing, then Case Routing by State/Zip under the Who/Where tab on the SERP Home Page. After selecting the Appeals Case Routing tab, follow the following steps to the contact information:
    • Select "Case Routing addresses and Instructions"

    • On the Share Point select Campus Case Routing, this will provide the contact information for each campus


    Exception:

    MFT 55 with cc 71 and cc 73 are initiated by Advisory. Contact numbers can be found by selecting Advisory Unit, (formally Technical Services), under the Who/Where tab on the SERP Home Page.

    72, 74 Contact Appeals prior to taking account action. These accounts are Tax Court cases controlled by the Appeals Record unit. Contact numbers can be found by selecting Appeals Case Routing, then Case Routing by State/Zip under the Who/Where tab on the SERP Home Page. After selecting the Appeals Case Routing tab, follow the following steps to the contact information:
    • Select "Case Routing addresses and Instructions"

    • On the Share Point select Campus Case Routing, this will provide the contact information for each campus

    76, 77 Contact Appeals prior to taking account action. These accounts are initiated by Collection Due Process (CDP) Appeals. Contact numbers can be found by selecting Appeals Case Routing, then Case Routing by State/Zip under the Who/Where tab on the SERP Home Page. After selecting the Appeals Case Routing tab, follow the following steps to the contact information:
    • Select "Case Routing addresses and Instructions"

    • On the Share Point select Campus Case Routing, this will provide the contact information for each campus

    81 Follow the –V Freeze instructions in IRM 21.5.6.4.44, –V Freeze.
    A TC 520 cc 081 is a Bankruptcy Litigation freeze but shows a -W Freeze instead of a -V freeze. In January 2002 new bankruptcy closing codes became available; however, the closing code 81 continues to be used. Refer to IRM 5.9.5.6.1(5) and (6), Closing Codes, concerning older closing codes.

    Note:

    Prior to revisions in June 2005, the cc 81 was also used by Advisory on all periods for which a proof of claim was filed in a probate case. Now cc 80 is used in probate cases when the CSED is suspended while assets are in the custody of a court.

    Note:

    A cc 81 may be used for compliance with a Refund Turnover Order (RTO) as well as for a litigation freeze. Refer to IRM 5.9.5, Opening a Bankruptcy Case. After complying with an RTO, check whether the -W litigation freeze should remain on the account before reversing the -W Freeze for RTO compliance. Refer to IRM 5.9.6, Processing Chapter 7 Bankruptcy Cases.

    84 Generally, contact Insolvency prior to taking account action; but it may be necessary to contact the Revenue Officer as well or in the alternative. The TC 520 cc 84 does not relate to bankruptcy litigation like the other -W Freezes. A cc 84 is input for bankruptcy cases requiring special handling. The account does not go into IDRS Status 72 (which generally indicates bankruptcy). The CSED is not suspended and collection actions are not prevented.
    Examples of accounts requiring special handling include:
    • the account of a corporation in a Chapter 7 bankruptcy to allow an assigned Revenue Officer to complete a TFRP investigation and assessment determinations;

    • the account of a single member disregarded entity LLC to allow an assigned Revenue Officer to collection of income tax liability from the non-bankrupt single member owner.

  3. The Litigation Contact may inform you to do one of the following with a document:

    1. Adjust the account in accordance with usual procedures (with or without sending a copy to the litigation contact);

    2. Adjust the account and forward the document to the litigation contact unless the contact informs you to forward the document directly to Chief Counsel or the Department of Justice (DOJ);

    3. Forward the document to the litigation contact without taking action; or

    4. Suspend action while the litigation contact obtains guidance from Chief Counsel or DOJ.

21.5.6.4.47  (10-01-2009)
X- Freeze

  1. An X- Freeze is set when a module credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more. The freeze prevents any credits from systemically offsetting or refunding

  2. Refer to IRM 21.5.6.4.24, -L Freeze, if an open TC 420 or -L Freeze is present.

  3. If appropriate, take action to release the freeze and manually refund the credit if no open controls exists. If an open control exists, contact the employee/team with the case control.

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ A manual refund is required using Form 3753, Manual Refund Posting Voucher. Refer to IRM 21.4.4.4.2, Preparation of the Form 3753, Manual Refund Posting Voucher, for preparing the manual refund. If the taxpayer submitted Form 8302, Electronic Deposit of Tax of $1 Million or More, include it with Form 3753. Refer to IRM 3.17.79.3.10.1, Form 8302, Electronic Deposit of Tax Refund of $1 Million or More, for more information.

  4. The X- Freeze is systemically released and the offset/refund restriction released in the cycle the module balance becomes zero or debit balance.

    Note:

    Note: Beginning January 2010. The X- Freeze will be released when the credit available for refund or offset on a tax module is reduced below $10 million.

21.5.6.4.48  (10-01-2013)
-X Freeze

  1. The -X (Manual Refund) Freeze is set when a manual refund is issued (usually for expedite and/or hardship reasons) with no TC 150 posted on the account, or when a return is coded CCC "O" and the TC 150 posted without a TC 840. Refer to other reasons for a -X Freeze in Document 6209, Master File Freeze Codes, Section 8A.4.

  2. Usually no action is required to release the -X Freeze, because posting the return releases it.

    IF AND THEN
    It has been 26 cycles since the TC 840 posted The original return has not been processed Advise taxpayer to resubmit return to the appropriate processing center.
    It has been less than 6 cycles since the TC 150 posted The TC 840 is not yet showing on the module and there is no unpostable condition If not controlled on IDRS and you are unable to determine which area initiated the manual refund, monitor the module for posting of the TC 840. If the TC 840 has not posted within 6 cycles of the TC 150, go to the next step.
    It has been at least 6 cycles since the TC 150 posted The TC 840 is not showing on the module and there is no unpostable condition Prepare Form 4442/e-4442, Inquiry Referral, if open control. Select "IRM" referral type and category "Open Control". Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. NOTE: If the referral is to an open Correspondence Imaging System (CIS) case and you have access to CIS, input the taxpayer telephone inquiry information as comments on CIS. A Form 4442/e-4442 can be converted to a Portable Document Format (PDF) file and attached to the CIS case instead of printing and faxing. If no IDRS control is present and you are unable to determine which area initiated the manual refund, take action to release the refund to the taxpayer.

  3. Follow the procedures below if you are working CP 41, Unresolved Manual Refund Freeze, transcripts.

    IF a TC 840 AND THEN
    Is input and TC 29X posts without a hold code on the corresponding adjustment A duplicate refund is generated on the Master File Follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds.
    Posts with no TC 150 on the module   Research for a TC 150 (deceased spouse, another TIN, or tax period, etc.)
    Posted to the correct module The TC 150 posted to an incorrect module
    1. Reprocess the return.

    2. Make any necessary adjustments.

    3. Refer to IRM 21.6.4.4.16.1, Mixed Periods, and IRM 21.6.2.4.3, Mixed Entity Procedures.

    Posted to the correct module The credits are located in another account
    1. Transfer the credits to resolve the "-X" Freeze.

    2. Delete the filing requirements, if the taxpayer is not liable to file a return.

    Posted to a module Created a debit balance
    1. Research for any missing credits.

    2. Transfer any misapplied credits.

    3. Input adjustment action, if necessary, to release the freeze.

    4. Take all necessary actions to resolve the debit balance before releasing the freeze and resuming notice issuance.

    5. Notify the taxpayer if the debit condition is correct.

    Is not posted to a module The return was erroneously coded with CCC "O" Issue a manual refund. Refer to and IRM 21.4.4.1, Preparation of Form 5792, IDRS Generated Refund, for additional information.

  4. Research IDRS for open or closed controls.

    IF IDRS shows AND THEN
    An open control in the Refund Inquiry Function with an activity code "841TOPOST" TC 840 posted without an offsetting credit from Financial Management Service Refile the return if no other adjustment is necessary.
    An open or closed control base from a prior refund inquiry (e.g., "3911 to RDCC" )  
    1. Forward the CP 41 to the respective function.

    2. Refile the TC 840 document.

    3. DO NOT release the freeze.

    4. DO NOT allow the TDA to generate.

    An open or closed control base with a category code of "EXES" you can verify the payment belongs to the taxpayer Release the freeze with a TC 290 .00 and PC 8. Refer to IRM 21.2.4.3.25, Processing EXES-TC 840 Transcripts (J-/-X Freeze), for further instructions.

  5. Compliance Service Collection Operation (CSCO), (formerly Service Center Collection Branch, (SCCB)) must be notified if the case cannot be closed prior to the issuance of a TDA.

    IF AND THEN
    The TDA was issued An erroneous refund was issued Notify CSCO to destroy the TDA.
    The TDA was issued There is still a balance due on the account Notify CSCO of the action taken.

21.5.6.4.49  (10-01-2010)
Y- Freeze

  1. The Y- (Data Processing/Audit Adjustment) Freeze is set by TC 29X/30X that contains a HC 1, 2, or 4. Refer to IRM 21.3.1.4.94, CP 210 Audit/DP Tax Adjustment, and/or Document 6209, Master File Freeze Codes, Section 8A.4.

21.5.6.4.50  (03-01-2013)
-Y Freeze

  1. The -Y (Offer in Compromise) Freeze is set by TC 480 when systemically uploaded through the Automated Offer in Compromise Program (AOIC) located in Brookhaven Customer Service Center (BCSC) or Memphis Customer Service Center (MCSC); or by Exam and Appeals located in the Area Offices, at the time the taxpayers offer is considered processable.

  2. Take no action to release this freeze. Respond to taxpayer inquiries by following the guidelines found on the Offer in Compromise (OIC) Centralized Service Center Locations, link located under the Who/Where tab on the SERP Home Page, or for Individual Master File (IMF) accounts refer to IRM 21.3.12.6.3, Status 71 -Y Freeze or Taxpayer's Issue is an Offer In Compromise (OIC), for more information.

  3. Take the following actions when a -Y Freeze is present on the module.

    • TC 480 indicates offer pending and assessments/adjustments are allowed. If there is an unreversed TC 480, DO NOT route original returns, amended returns, or penalty abatement requests to Centralized Offer in Compromise (COIC). Work the case following regular IRM procedures.

    • TC 780 indicates offer accepted. DO NOT ASSESS/ABATE. Route original returns, amended returns, or penalty abatement requests to either Brookhaven or Memphis Centralized Offer In Compromise back end processing based on taxpayers location. Refer to SERP Listing for addresses under the Who/Where tab on the SERP Home Page Offer in Compromise (OIC) Compliance Campus Locations for Back-end, to determine the appropriate campus site.

  4. The "OIC Decision Tool" is located on the SERP home page under IRM Supplements, OIC Decision Tool.

  5. For OIC Campus locations refer to Who/Where tab on the SERP Home Page, Centralized Offer in Compromise Campuses (COIC) for Initial Offer-in-Compromise Submissions.

21.5.6.4.51  (10-01-2009)
≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.5.6.4.52  (03-01-2013)
≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.5.6.4.52.1  (03-01-2013)
Address Changes With ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


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