The A– freeze is set when all of the following are true:

A CSED transcript generates and is worked in the Collection function. The account is frozen for eight cycles or is released when a TC 534 is input, whichever is earlier. See IRM 5.19.10.5.1, General Procedures For All Transcripts, for more information on the A– freeze.

The –A Freeze is set when a duplicate return (Transaction Code (TC) 976), subsequent return (TC 977) or a TC 971 with Action Code (AC) 010 or 012-015 amended return posts to an account. A CP 36 Individual Master File (IMF), Duplicate Filing Notice, or CP 193 Business Master File (BMF), Duplicate Filing Condition, (created by a frozen account) is generated and forwarded to the Campus Accounts Management (AM) paper function.

Take the following action:

For additional information when working –A freeze refer to IRM 21.6.7.4, Adjusting Individual Tax Accounts Procedures, for Individual Master File (IMF) and IRM 21.7.9, BMF Duplicate Filing Conditions , for BMF.

The B– Freeze is set when:

To resolve a B– Freeze take the following actions:

The –B Freeze is set when the Statute of Limitations for refund has expired. Tax modules with a –B Freeze generally have a TC 820 to transfer the overpayment to Excess Collection when the over payment is on a delinquent original return.

Resolve the –B Freeze:

The D– Freeze is set when:

No action is needed to release a D– Freeze.

The –D (Refund Statute Expiration Date (RSED)-STAT) Freeze is set when:

All or part of the credit must be made up of prepaid credits (prepaid credits are credits posted by the due date of the return.). The credit is frozen, and an RSED-STAT transcript is generated and distributed to the Statute function for resolution 4 cycles after the –D Freeze is set.

If 45 days have passed since the cycle of the –D freeze, prepare Form 4442, Inquiry Referral, and forward to the Statute function, where the RSED-STAT transcript generated, along with any documentation the taxpayer furnishes. Advise the taxpayer to expect a response within 30 days. Do not send Form 4442, Inquiry Referral, prior to 45 days.

The E– Freeze is set when no original return (TC 150) has posted and:

Amended return freeze is set and CP 29, Amended Return -No Original, (IMF) or CP 190, Amended Return -No Original Posted, (BMF) is issued, unless the freeze is initiated by the TC 971 AC 01X. The module is frozen from offset or refund until the freeze is released by the posting of the TC 150.

The –E Freeze (Federal Tax Deposit (FTD) Discrepancy freeze) on BMF is set when:

A –E freeze prevents generated offsets into the module.

Resolve a –E Freeze in one of the following ways:

The Advance Payment Freeze is set when taxpayer submits a payment on a determined deficiency prior to assessment (TC 640).

To resolve the –F freeze:

The –G (Math Error) Freeze is set when a taxpayer’s return is changed or corrected during processing, or by a TC 290, Block 77/78, adjustment.

The H– Freeze is set when a taxpayer overpays on an individual return while owing a balance on a BMF account. The freeze is automatically released in 2 cycles (from date the H– Freeze is set) by a TC 896 on the IMF module.

If the freeze does not release in two cycles, release it manually, and transfer the required funds to satisfy the outstanding liability (including accrued penalties and interest) using CC ADD24/ADD34. See IRM 21.5.8, Credit Transfers , or input a correcting adjustment using CC REQ54/ADJ54.

A CP 185, Frozen Designated Penalty Payment Transcript , is generated on a BMF module when all of the following conditions are met:

An H– freeze is set in the same cycle the CP 185 is generated. It prevents any computer-generated refunds or offsets from the module until the freeze is resolved. The freeze will release automatically 8 cycles later, if other actions which release the freeze do not occur. The freeze is released by:

The –H (Credit Balance on a BMF Module) Freeze is set when a payment posts to a tax period for which there is no filing requirement (Status code is 06 and TC 59X on module).

To resolve a H freeze:

The I– Freeze is set when a taxpayer files a return that posts to an invalid IMF segment or when a taxpayer fails to provide requested information resulting in an unprocessable code. A Computer Condition Code (CCC) U appears on CC TXMOD and RTVUE. Credit Interest has been restricted. See IRM 21.5.4, General Math Error Procedures, when SSN is invalid or missing to resolve math error issues created by the invalid SSN.

Most I Freeze issues can be resolved by one of the following actions:

If a scrambled SSN indicator "20 " is present on ENMOD or an open control with category " SCRM" or "SSA2" , prepare Form 4442, Inquiry Referral, and forward to the Campus AM paper function that scrambled the SSN. If there is an open control, route Form 4442 to the employee with the open control. For additional information, see IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN.

For other reasons an I– Freeze would generate, and the related release actions, refer to Document 6209, Master File Freeze Codes, Section 8.

The –I (Debit Interest) Freeze sets when a manual abatement or assessment requirement is placed on an account. The –I Freeze is generated when a TC 340/341 posts or when CCC "Z" is placed on an account identifying combat zone taxpayers entitled to an automatic postponement of a deadline. You must manually compute interest on adjustments input on an account with the –I Freeze.

Do not take any action to release the freeze.

The J– Freeze on IMF is set when taxpayer claims fewer credits on the return than are available on MF. Determine who the excess credits belong to.

Information from the taxpayer determines whether and how you can resolve inquiries concerning discrepancies in estimated tax credits.

Release the J– Freeze by using one of these methods:

The –J Math Error Freeze is set when a taxpayer disagrees, without substantiation, with the notice of a math error that increased his or her tax and the Service abates the change at the taxpayer’s request per IRM 21.5.4.4.5, Math Error Unsubstantiated Protest Processing.Credit on the account is frozen and the case is set up on the Audit Information Management System (AIMS) data base for review.

The –J Freeze is set by TC 470 with closing code 94, converting a previously set –G freeze. The –J Freeze prevents issuance of balance due notices or transition into TDA status prior to the adjustment posting. The –J freeze should only be on the module until the adjustment posts.

No adjustment action may be taken on these accounts.

The Erroneous Credits Freeze is set when the module balance is a credit, but the credit is not entirely refundable. A debit clearance (TC 606) that posted prior to an additional credit frequently causes a K– freeze.

Release the K– Freeze by one of the following actions:

The –K Freeze is set by including a specified hold code in a Data Processing (DP) or Examination adjustment. Credit module balances are frozen from refund or offset when a TC 29X/30X posts with Hold Code 1, 2 or 4.

Question the taxpayer, then research IDRS/Corporate Files On Line (CFOL) to ensure:

If the freeze should be released, input TC 290 for .00. See Doc 6209 Section 8, Part 4, Freeze Codes for additional ways to release a –K freeze.

This freeze is set on BMF when a Master File Tax (MFT) 60 module ( Form 2290, Heavy Highway Vehicle Use Tax Return), has a credit balance of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Always coordinate with the Centralized Excise Tax Group in Cincinnati before transferring any credit or inputting a TC 290 for .00.

An L– Freeze is also generated for IMF from input of a TC 971 AC 065 when Form 8857, Request for Innocent Spouse Relief, is received.

For resolution of this freeze see IRM 25.15, Relief from Joint and Several Liability , for Innocent Spouse procedures. See IRM 21.7.8 , Excise Taxes, for Form 2290 instructions. Also see IRM 21.5.8 , Credit Transfers, for credit transfer instructions.

The –L Freeze, or Open Examination Indicator, is set when a TC 420 posts to an account that has been referred to Examination. It does not freeze the account. Before making adjustments to the account, research the following IRMs for specific procedures:

See IRM 21.5.10, Examination Issues, before making an adjustment to the account.

If this is a duplicate return, an IMF internal notice CP 93, Duplicate Filing Condition on Module Under Investigation, is issued. A CP 293, Duplicate Filing Condition on Module Under Audit Investigation, is generated when a duplicate return posts to a BMF account with an open TC 420 present.

No action is required to release a –L Freeze.

Initiate the necessary actions to correct entity information and input credit transfers even though a –L Freeze is present.

The N– Freeze is set if a module is in notice status. This freeze is on the IMF and the Automated Non-Master File (ANMF). The module balance becomes zero or a TDA.

See IRM 21.2.1.5, Non-Master File, for information on non-master file accounts.

See IRM 21.3.1, Taxpayer Contacts Resulting From Notice Issuance, for additional information on notices. See Document 6209, Notices and Notice Codes, Section 9, for a listing of notices and notice codes.

The –O Freeze is a disaster indicator and will only be input systemically by Modernization & 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.

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

For additional disaster related information see:

A new –S freeze has been added to IMF and BMF masterfile processing for Presidentially declared disaster areas. See IRM 21.5.6.4.28, –S Freeze, for additional information.

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 or a refund is stopped prior to issuance (may also be stopped using CC NOREFE). See IRM 21.4.1.4.10, Refund Intercept - CC NOREF, for more information.

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). See IRM 21.4.3.4.6, Resolving Returned Expired Refunds Limited Payability, and IRM 21.6.4.4.15.3, Adjustment Considerations .

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

Resolve the P– Freeze using one of the following methods:

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.

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.

Q– Freeze is automatically released after 15 cycles, except:

For additional information, see IRM 21.7.11.4.9 , CP 267/268 - Notice of Excess Credit and IRM 21.3.1.4.98, CP 267 Offset Notices, No Math Error.

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.

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

Examination determines if item causing –Q Freeze should be allowed. DO NOT release the refund. See IRM 21.5.10, Examination Issues.

The –R freeze is set when there is an additional tax liability pending and a TC 570 posts to a module.

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

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.

A -R freeze is set when a TC 670 posts to a debit module and creates a credit balance of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . See instructions in IRM 21.5.6.4.26.2, Resolving –R Freeze, for resolution.

A –R freeze is set when a Form 8857, Request for Innocent Spouse Relief, request is attached to a current year tax return. See IRM 25.15.1.6, Form 8857, Request for Innocent Spouse Relief, for more information.

A –R freeze is set when a multiple (DUPTIN) filing condition occurs. See IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP36F (DUPTIN Filing Condition) , for more information.

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

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.

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

Release the R– Freeze by one of these methods:

The new –S freeze has been added to IMF and BMF masterfile processing for taxpayer accounts in Presidentially declared disaster areas. The new –S freeze will perform the same functions as the –O freeze for systemic penalty and interest relief. It will not provide compliance relief.

An ″S″ freeze may be systemically set on taxpayer’s 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 FEMA Emergency Declaration Number).

Affected taxpayers located outside the covered disaster area will be advised to call the toll free number 1-866-562-5227 to self identify for disaster relief. See IRM 25.16.1.1 (8), Overview, for affected taxpayer criteria.

When a taxpayer states that they are unable to meet a filing or payment deadline that falls within a disaster relief period and they are located in an area outside the covered disaster area, you should manually input a Disaster Freeze Code (–S freeze) on the tax account with TC 971 action code (AC) 688.

The –S freeze will ensure that interest and penalties are properly waived if the taxpayer files and/or pays within the prescribed time frame.

See IRM 25.16.1.7.5, Accounts Management, for –S freeze instructions.

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

The Undelivered Refund Check freeze is set when:

Release the S– Freeze through one of the actions in the following chart. Also see IRM 21.4.3.4.3 , Undeliverable Refund Checks.

The T– Freeze is a TDA Status alpha indicator showing the account is assigned to Collection. The module is not frozen.

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.

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.

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

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

The 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.

Research IDRS/CFOL to determine the necessary closing action.

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.

The U– freeze is released when the status is updated to a status other than 60. See IRM 5.19.1.5 , Methods of Payment, for more information.

The outstanding liability freeze 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.

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.

See IRM 21.2.1.5, Non-Master File, for more information.

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

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.

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 21.3.1.4.32, CP 44 Credit Available for Application.

The –V Freeze with a TC 520, closing code (cc) 60–67 or 83–89, on any module, indicates a bankruptcy freeze.

If a TC 521 posted to the module and all closing codes are other than 60–67 or 83-89, contact the appropriate Appeals Office before making any account adjustments. Do not refer the case to Appeals.

Take no action to release this freeze. Refer to IRM 5.19.1, Balance Due.

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.

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

TC 470, closing code 93 does not prevent offsets into the module.

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.

Refer to Document 6209, Master File Freeze Codes, Section 8, for more information.

The –W (Litigations) Freeze is set by TC 520 and appropriate Closing Code (cc). Definitions for TC 520 Closing Codes can be found in Document 6209, TC 520 Closing Code Chart, Chapter 11.

Complete thorough research on –W freeze modules.

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

See IRM 21.5.6.4.20, –L Freeze, if an open TC 420 or –L freeze is present.

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.

The X– freeze is systemically released and the offset/refund restriction released in the cycle the:

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. See other reasons for a X Freeze in Document 6209, Master File Freeze Codes, Section 8.

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

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

Research IDRS for open or closed controls.

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.

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 taxpayer’s offer is considered processable.

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.

Take the following actions when a –Y freeze is present on the module.

The "Question and Answers (COIC Q&A ’s)" section under the Offer-in-Compromise (OIC) Centralized Service Center Locations, has procedures for:

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

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

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

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

A pending P– freeze is indicated by an open IDRS control with category code PFRZ. The P– freeze will post the next cycle and a CP 05 will be issued. If you receive a call and the account shows a pending P– freeze, tell the taxpayer:

The return address in notice CP 05 directs written responses to the Brookhaven Accounts Management paper function.

The CP 05 notice advises the taxpayer that the return is being reviewed and the refund held to ensure the accuracy of:

The CP 05 notice advises the taxpayer:

Once the review is complete the taxpayer will:

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

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

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