21.5.6 Freeze Codes

Manual Transmittal

August 24, 2017

Purpose

(1) This transmits revised IRM 21.5.6, Account Resolution, Freeze Codes.

Material Changes

(1) Various editorial changes made throughout.

(2) IRM 21.5.6.1 Added new Internal Control section.

(3) IRM 21.5.6.2 (1) Converted the bullet listing to a step list.

(4) IRM 21.5.6.3 (3) Added Taxpayer Bill of Rights information.

(5) IPU 17U0468 issued 03-09-2017 IRM 21.5.6.4.2 (1) Added a caution for accounts in Status 26.

(6) IRM 21.5.6.4.2(1) Moved the caution from (1) to (2).

(7) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.5 (1) Added a new bullet for reference to the refund holds.

(8) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.5.1 Added a new section concerning the Path Act and holding of refunds.

(9) IPU 17U1132 issued 07-13-2017 IRM 21.5.6.4.8 (3) Updated the information on routing an ASFR case.

(10) IPU 17U0468 issued 03-09-2017 IRM 21.5.6.4.9 (1) Added CP 190 - 2nd bullet.

(11) IPU 17U0468 issued 03-09-2017 IRM 21.5.6.4.9 (2) Eliminated the information concerning the CP 29.

(12) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.9 (2)(b) Corrected the action code (AC) in the first THEN box from AC 002 to AC 001.

(13) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.9 (3) Added in the THEN boxes - DO NOT close your base.

(14) IPU 17U0468 issued 03-09-2017 IRM 21.5.6.4.9 (3) Added time frame in 1st and 2nd THEN boxes.

(15) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.9 (3) Updated (3) to read - thorough research must be completed.

(16) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.9 (4) Removed the information, no longer valid.

(17) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.9.1 Added new section on unresolved TPP issues when Form 1040X is received.

(18) IPU 17U0817 issued 05-05-2017 IRM 21.5.6.4.9.1 (3)(a) Revised the open paragraph to use in the Letter 309C and (6) revised closing current category.

(19) IPU 17U1132 issued 07-13-2017 IRM 21.5.6.4.9.1 (3)(b) Added IRM reference for information in re-issuing the letter to the taxpayer.

(20) IRM 21.5.6.4.10 (4) Added to send letter to the taxpayer on a partial adjust to 1st THEN box (1).

(21) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.10 (4) Added in the 2nd THEN box information concerning suppressing the notices.

(22) IPU 17U0886 issued 05-19-2017 IRM 21.5.6.4.10 (4) Added a note concerning no adjustment and freeze needs to be released.

(23) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.12 (2) Moved (3) in the THEN box to a reminder under (1) in the same box.

(24) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.17 (2) Removed "missing information" from the 6th THEN box (4) in the note.

(25) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.17 (2) Clarified the address where the taxpayer should mail the information in the 6th THEN box.

(26) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.17 (2) Updated the 6th IF box.

(27) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.19 (1) Added a Note and link to Doc 6209 for additional information.

(28) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.19 (3) Updated 5th IF box cannot verify payments and removed the note below the table.

(29) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.22 (4) Updated to include procedures when letter not received.

(30) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.31 Re-wrote the entire section concerning cases with P- Freeze.

(31) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.31.1 (3) Added new information in the IF AND THEN chart concerning a refund returned with correspondence.

(32) IRM 21.5.6.4.31.2 (1) Added inform the taxpayer to allow 60 days before calling again.

(33) IPU 17U0468 issued 03-09-2017 IRM 21.5.6.4.31.2 (2) Added new information for TPP indicators.

(34) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.31.2 (3) Added CP 53C to the 8th AND box.

(35) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.31.2 (3) Added the Letter 4464C or the CP 05 as being issued throughout the table.

(36) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.31.2 (3) Updated the entire IF and THEN chart with the Letter 4464C and new information.

(37) IRM 21.5.6.4.31.2 (3) Added new row to the table concerning the TC 720/841 and external leads.

(38) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.35 (7) Deleted (7) concerning when the refund is frozen systemically for 168 days on Form 1120-F, no longer applicable. With deleting (7), (8) becomes (7).

(39) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.35 (7) Updated 1st THEN box with additional procedures.

(40) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.35.2 (1) Updated 12th THEN box with hours of operation.

(41) IPU 17U0886 issued 05-19-2017 IRM 21.5.6.4.35.2 (1) Added an additional IF and THEN box to include if freeze is set due to ITIN.

(42) IPU 17U1132 issued 07-13-2017 IRM 21.5.6.4.35.2 (1) Updated 4th to include input a TC 571 if TC 570 on account.

(43) IRM 21.5.6.4.35.2 (1) Added local time in the 12th THEN box.

(44) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.35.3 Re-wrote the entire section concerning cases with IVO involvement.

(45) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.35.3 (6) Removed the procedures for Letter 418C, Letter 4464C and Letter 4115C, IVO no longer uses these letters.

(46) IPU 17U0468 issued 03-09-2017 IRM 21.5.6.4.35.3.1 Updated the entire section.

(47) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.35.3.1 (6) Added the Letter 4464C or the CP 05 as being issued and added additional information on TC 971 AC 199 throughout the table.

(48) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.35.3.1 (6) Added additional information throughout the IF and THEN chart.

(49) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.38 (2) Added or authorized representative to the second IF box.

(50) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.38 (2) Corrected the table to be 508 compliant.

(51) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.41 (2) Added information when no open control in the last THEN box.

(52) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.43 (6) Removed from the 3rd THEN box in (3) the sentence concerning providing the name and contact number.

(53) IPU 17U1132 issued 07-13-2017 IRM 21.5.6.4.43 (6) Added a new IF and THEN box for Innocent Spouse cases.

(54) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.44 (5) Added hours of operation to hours to the last THEN box.

(55) IRM 21.5.6.4.44 (5) Corrected the TC 840 to TC 810 in the table.

(56) IRM 21.5.6.4.44 (9) Added new information for working paper cases with bankruptcy.

(57) IRM 21.5.6.4.44.1 (1) Added hours of operation.

(58) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.45 (3) Added module in a debit balance and Status is 22, 24 or 26.

(59) IPU 16U1503 issued 10-07-2016 IRM 21.5.6.4.46 (3) Updated the THEN column of the table to read when researching for the addresses of the Appeals Case routing it is on the right side of the web page not the left.

(60) IPU 16U1770 issued 12-20-2016 IRM 21.5.6.4.46 (3) Added additional information in second THEN box.

(61) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.47 (1) and (3) Updated the amount to $10 million from $100 million.

(62) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.47 (4) Deleted the note.

(63) IPU 17U0886 issued 05-19-2017 IRM 21.5.6.4.48 Updated the entire section.

(64) IPU 17U0792 issued 05-03-2017 IRM 21.5.6.4.48 (1) Updated 2nd THEN box.

(65) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.48 (2) Added the accounts must contain TC 767 CRN 330 and IRM reference.

(66) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.48 (4) Updated last THEN box to release the refund using TC 290 .00 Priority Code 8.

(67) IPU 17U0286 issued 02-13-2017 IRM 21.5.6.4.52 (7) Added TRNS36 along with the information concerning Form 1040X.

Effect on Other Documents

IRM 21.5.6, dated 08-11-2016, (effective 10-01-2016) is superseded. Incorporated into this IRM are IPU 16U1503 (issued 10-07-2016), IPU 16U1770 (issued 12-20-2016), IPU 17U0286 (issued 02-13-2017), IPU 17U0468 (issued 03-09-2017), IPU 17U0792 (issued 05-03-2017), IPU 17U0817 (issued 05-05-2017), IPU 17U0886 (issued 05-19-2017), and IPU 17U1132 (issued 07-13-2017).

Audience

All employees performing account/tax law work.

Effective Date

(10-01-2017)

Kevin M. Morehead
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM covers information on freeze conditions – to prevent the issuance of refunds, credit offsets, or the assessment of accrued interest and/or penalties. This section covers the identification and resolution of freeze conditions.

  2. Audience: The primary users of the IRM are all IRS employees in Business Operating Divisions (BODs) who are in contact with taxpayers by telephone, correspondence, or in person.

  3. Policy Owner: The Director of Accounts Management.

  4. Program Owner: Accounts Management, Self-Employed/Small Business Division (SB/SE) and Wage and Investment (WI).

  5. Primary Stakeholders: The primary stakeholders are organizations with whom Accounts Management collaborates (e.g., Return Integrity and Compliance Services (RICS) and Submission Processing).

  6. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as IRM 1.4.16, Accounts Management Guide for Managers.

Authority

  1. Refer to IRM 1.2.21, Policy Statements for Customer Account Services Activities, for information.

Responsibilities

  1. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

  2. Additional information is found in IRM 1.1.13.8.4, Accounts Management and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Reports

  1. Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners. For reports concerning quality, inventory, aged listing, please refer to IRM 1.4.16, Accounts Management (AM) Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

  2. Program Effectiveness: Program effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

Acronyms

  1. For a comprehensive listing of any IRS acronyms, please refer to the Acronyms Database.

Related Resources

  1. Refer to IRM 1.4.2.15, Related Resources, for information on related resources that impact internal controls.

What is a Freeze Condition?

  1. There are three types of freeze condition codes:

    1. Conditions existing in the module/account that freeze refunds and prevent offsets in or out of the module, but do not stop balance due notices

    2. Conditions which freeze balance due notices, refunds and offsets generated by Integrated Data Retrieval System (IDRS) and Tax Delinquent Account (TDA) issuances.

    3. Conditions describing certain issues on a module/account but account is not frozen.

Researching Freeze Codes

  1. Do not take action on any freeze condition without complete IDRS research.

  2. Combination freeze codes such as "-LQ" , "P-L" , and "-EL" result when a combination of freeze conditions affect one module. Refer to the appropriate area of this IRM for instructions. ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

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

  3. Follow procedures in IRM 13.1.7.2, TAS Case Criteria, to determine if taxpayers or cases should be referred to the Taxpayer Advocate Service (TAS), when you can not resolve the taxpayer’s issue the same day. 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. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. When referring cases to TAS, use Form 911/Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

    Note:

    The Taxpayer Bill of Rights adopted by IRS in June 2014 provides that taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received. For additional information refer to the Taxpayer Bill of Rights and Publication 1, Your Rights as a Taxpayer.

Freeze Code Procedures

  1. Select and follow the procedures for the appropriate freeze. Refer to Document 6209, Master File Freeze Codes, Section 8A.4, for a complete listing of freeze codes.

  2. This IRM covers the most common freeze codes that require follow-up procedures worked by Accounts Management (AM). For causes and release information on freeze codes not contained in this IRM, refer to freeze code information in Document 6209, Master File Freeze Codes, Section 8A.4.

  3. Request a manual lien release transaction code (TC) 582, (lien indicator) in the following situations:

    • The lien will not systemically release

    • The action you are taking will fully satisfy all outstanding liabilities and will not post within 30 days

    • It has been more than 30 days since the account was fully satisfied

    Refer to IRM 21.3.4.12.5.4, Lien Release Request, regarding manual lien releases. Employees with access to the Automated Lien System (ALS) should input the lien release. Employees without access to ALS should submit Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, to the Centralized Lien Unit. The fax numbers can be found at Centralized Case Processing - Exam Contacts by selecting "Centralized Case Processing - Examination" under the Who/Where tab on the Servicewide Electronic Research Program (SERP) Home Page. Then, on the left side of the web page select "Contacts" .

A- Freeze

  1. The A- freeze is set when all of the following are true:

    • There is a credit available for offset

    • A module has a balance due of $25 or more

    • The earliest collection statute expiration date (CSED) has expired on a balance due module

  2. A CSED transcript generates and is worked in the Collection function. The account is frozen and is released when a TC 534 is input. Refer to IRM 5.19.10.5.5, CSED (SPC3) Transcript, for more information on the A- freeze.

-A Freeze

  1. The -A freeze is set when a duplicate return (TC 976), subsequent return (TC 977) or a TC 971 with action code (AC) 010 or AC 012-015 (amended return), posts to an account. A TRNS36, Individual Master File (IMF) Duplicate Filing Notice, or Transcript (TRNS) 193 Business Master File (BMF) Duplicate Filing Condition (created by a frozen account), is generated and forwarded to the campus AM paper function.

    Exception:

    TC 971 with AC 010 or AC 012-015 does not generate a TRNS36. TC 971 AC 010 will only generate a TRNS 193 in certain situations.
    Refer to IRM 21.6.7.4.4, Duplicate or Amended Returns - TRNS36 (Duplicate Filing Condition), and IRM 21.7.9.4, Duplicate Filing Conditions Procedures, for more information.

  2. 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 Business Master File (BMF) for instructions when working a -A freeze case.

    Caution:

    If the tax module is in collection status 26, do not release the -A freeze. Refer to IRM 21.3.3.4.9.2, Campus Collection Function Correspondence/Inquiry/Notice, for additional guidance for a referral.

  3. Take the following action during a telephone inquiry or field office inquiry:

    IF AND THEN
    Normal processing time of up to 16 weeks has not elapsed TC 976/ TC 977 has posted to the module but an adjustment has not been made Advise taxpayer to allow up to 16 weeks for normal processing. For IMF, provide the taxpayer with information about our automated amended return application: Where’s My Amended Return? (WMAR) on irs.gov. For additional information on WMAR refer to IRM 21.4.1.4 (7), Refund Inquiry Response Procedures.
    Normal processing time of up to 16 weeks has elapsed,
    or
    the taxpayer furnishes additional information

    Note:

    Processing times for Form 1040, U.S. Individual Income Tax Return, and/or Form 1040X, Amended U.S. Individual Income Tax Return, may be temporarily extended. Refer to any SERP Alerts regarding these extended time frames.

    TC 976/ TC 977 has posted to the module, adjustment has not been made, and there is an open control to an employee
    1. Prepare Form 4442/e-4442, Inquiry Referral. 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, once approved by the manager/lead convert the Form e-4442 to a Portable Document Format (PDF) file. PDF should be attached as a file to the open CIS case. Input the taxpayer telephone inquiry information as comments on CIS.

    2. Advise taxpayer to allow 30 days for a response.

    Normal processing time of up to 16 weeks has elapsed

    Note:

    Processing times for Form 1040, U.S. Individual Income Tax Return, and/or Form 1040X, Amended U.S. Individual Income Tax Return, may be temporarily extended. Refer to any SERP Alerts regarding these extended time frames.

    TC 976/TC 977 has posted to the module, adjustment has not been made, and the open control is to a clerical function or a team number DO NOT initiate contact with a clerical team.
    • Put the control in "B" status if you have sufficient information to work the case and close the control if appropriate.

      Note:

      CAT-A criteria must be considered before adjusting an account. Refer to Exhibit 21.5.3-2, Examination Criteria (CAT-A) - General.

      Exception:

      If the taxpayer is calling in regards to a carryback claim, refer to IRM 21.5.9.3.2, Status of a Carryback Application/Claim. If the taxpayer is calling in regards to an Injured Spouse claim, refer to IRM 21.4.6.5.2, Injured Spouse Inquiries.

    • If you do not have sufficient information to work the case, ask the taxpayer if they are able to fax the information needed to adjust the account. Have the taxpayer fax it directly to you.

      Note:

      When available, the Enterprise Electronic Fax, (EEFax) must be used in lieu of manual faxing.


      If unable to have the taxpayer fax in the information due to a training issue (e.g., call sites), or taxpayer is unable to fax, then apologize for the delay in processing the information and advise the taxpayer to allow an additional 30 days.

    Normal processing time of up to 16 weeks has elapsed

    Note:

    Processing times for Form 1040, U.S. Individual Income Tax Return, and/or Form 1040X, Amended U.S. Individual Income Tax Return, may be temporarily extended. Refer to any SERP Alerts regarding these extended time frames.

    TC 976/TC 977 has posted to the module, adjustment has not been made, and there is no open IDRS control
    1. Prepare Form 4442/e-4442, Inquiry Referral only if the Form 1040X is scanned into CIS. Select "IRM" referral type and category "A Freeze" . Route to the Campus AM paper function where the TC 976/ TC 977 posted. Advise taxpayer to allow 30 days for a response to the referral of the Form 4442.

    2. Ask the taxpayer to refile the amended return if no Form 1040X has been scanned into CIS.

    3. If other than a Form 1040X, prepare a Form 4442/e-4442, Inquiry Referral, selecting "IRM" referral type and category "A Freeze" , route to the Campus AM paper function where the TC 976/977 posted. Advise taxpayer to allow 30 days for a response to the referral of the Form 4442.

    4. If module shows a TC 971 with AC 012, 013 or 015, do as follows:

      • Select "IRM" referral type, category "Other write-in" .

      • Input "Unresolved amendment in Collection, Exam, Automated Underreporter (AUR), (as applicable), please work" .

      • Follow established procedures to route the referral to: AC 012 - Collections, AC 013 - Exam, AC 015 - AUR.

      • Advise taxpayer to allow 30 days for a response.

    Normal processing time of up to 16 weeks has elapsed plus 30 additional days

    Note:

    Processing times for Form 1040, U.S. Individual Income Tax Return, and/or Form 1040X, Amended U.S. Individual Income Tax Return, may be temporarily extended. Refer to any SERP Alerts regarding these extended time frames.

    TC 976/TC 977 has posted to the account and an adjustment has not been made Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1.7.3, Exceptions to Taxpayer Advocate Service Criteria before referring to TAS.
    Research and probing establish that the return is a true duplicate Research shows an open control to an employee Any adjustment or freeze release action must be coordinated if there is an open control on the account. For open or multiple controls refer to IRM 21.5.2.3, Adjustment Guidelines – Research, for additional information.
    If the employee with the open control agrees, either
    • Close the control or put in "B" Status (as directed by the employee).

    • Release the freeze by inputting a TC 290 for .00 if appropriate.

    Research and probing establish that the return is a true duplicate Research shows no open control or a team control Take action as indicated in box 4 (no open control) or box 3 (open control to a clerical team) directly above.
    History item "REPRXA150" is present Release -A freeze by inputting a TC 290 for .00. Refer to IRM 21.6.7.4.4.1, TRNS36 - Control, for more information.

B- Freeze

  1. The B- freeze is set when:

    • A payment erroneously posts to a wrong period which is fully paid

    • An offset from another period pays off an account prior to the payment posting

    • A subsequent payment posts to an account that appears to be full paid but contains penalty and interest restrictions

  2. To resolve a B- freeze take the following actions:

    IF THEN
    Payment posted to the wrong period Input a credit transfer to move the payment to the appropriate module. Refer to IRM 21.5.8, Credit Transfers.
    An offset from another period has already paid off the account
    1. Research additional liability.

    2. If none exists, input TC 290 for .00 to release any overpayment.

    Taxpayer states the payment belongs to the tax period in question
    1. Compute applicable penalty and/or interest, or

    2. Refer to the interest specialist

-B Freeze

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

    Note:

    Refer to the discussion on statute of limitations in IRM 25.6.1.10.2.7, Claims for Credit or Refund - General Time Period for Submitting a Claim, for information on suspension of the statute of limitations on refunds in certain cases.

  2. Resolve the -B Freeze:

    IF THEN
    Return is received more than 3 years after the extended due date Prepaid credits are no longer refundable.
    Return was timely filed Inputting a TC 820 and TC 700 for zero will allow the overpayment to refund to the taxpayer. Refer to IRM 25.6.1.11.1.4.2.19 (5), STEX Transcripts, for additional information.
    Return was not timely filed Explain why credit cannot be refunded. If credits are on the tax module, complete the paperwork to send the non-refundable credit to Excess Collection File and send a Letter 105C to the taxpayer. Refer to IRM 25.6.1.11.1.4.2.19 (4), STEX Transcripts, for additional information.
    Taxpayer contends the return was timely filed
    1. Have taxpayer submit proof of timely filing.

    2. If taxpayer is unable to provide required documentation, request the return from Files and verify the received date.

    3. Release the refund if appropriate. Refer to IRM 25.6.1.11.1.4.2.17 (7), Resolving RSED–STAT Transcripts, for procedures to release the refund.

    Note:

    Refer to the discussion on statute of limitations in IRM 25.6.1.10.2.9, Claims for Credit or Refund - Taxpayers in Special Situations, for statute suspension during periods of disability.

C- Freeze

  1. The C- freeze is set when there is:

    • Refund holds, refer to IRM 21.5.6.4.5.1, C- Freeze - Refund Holds, below.

    • Offset overflow - The offset storage within IDRS is not large enough to hold all generated transactions.

    • A credit balance has been completely offset and two or more debit modules still exist. Refer to IRM 3.14.1.6.11.3, Offset Overflow Freeze (C-).


    Refer to Document 6209 Section 8A.4.

C- Freeze - Refund Holds
  1. The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), was enacted on December 18, 2015. The PATH Act contains several changes to the tax law that affect individuals, families, and businesses, and help safeguard against tax fraud. The PATH Act mandates that the IRS not issue any refund on tax returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until February 15th.

  2. All current year tax returns that claim EITC and ACTC filed before February 15th, will contain a C- freeze on the account, to hold the refund.

  3. Prior to February 15th, the refund cannot be released:

    • by inputting any type of adjustment to the account

    • due to a hardship (hardships will not be considered as long as the C- freeze is on the account). This includes the part of the refund that is not associated with the EITC or ACTC.

  4. The C- freezes will be systemically released on February 15th. Refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, and IRM 21.4.1.4.2, Return/Refund Located, for additional information.

-C Freeze

  1. The -C freeze, Combat Zone Indicator, is set when a TC 150 posts with Computer Condition Code (CCC) "K" or a TC 500 is input with cc 52, 54, or 56 to any module on the account. Refer to IRM 5.19.10.6, Combat Zone Accounts, and/or Document 6209 Section 8A.4.

D- Freeze

  1. The D- freeze is set when:

    • Taxpayer claims more estimated tax credits than are available. The D- freeze may also result in a TC 667 resequencing to the spouse’s account on joint returns. The module is frozen.

    • Taxpayer with an outstanding liability on a previous joint return files a return showing a married filing separate or single filing status.

    • Taxpayer with an outstanding liability on a previous single or separate return files a return showing a married filing joint filing status.

    • The primary social security number (SSN) on a joint return was the secondary SSN on a prior year return that has an outstanding liability.

    • A TC 470 cc 97 posts; freezes entire account (all modules) from offset in or out (Large Corporation Offset Freeze). The posting of TC 470 cc 97 will not freeze designated overpayments from refunding.

  2. No action is needed to release a D- freeze and credit transfers should not be input:

    IF THEN
    A return is filed claiming more estimated tax credits than are available
    1. The computer automatically checks for additional credit under the spouse’s SSN, and releases the freeze 3 cycles from the TC 150 posting cycle.

    2. A CP 23, ES Discrepancy, Balance Due of $5 or More, CP 24, Estimated Tax Discrepancy, Overpayment of $1 or More, or CP 25, Estimated Tax Discrepancy, Even Balance (Balance Due >$5, Overpayment >$1), generates when the freeze is released if no credits are located.

    3. If the taxpayer is calling in response to a notice, refer to IRM 21.3.1.4, Notice Descriptions, for more information.

    A return showing a married filing separate or single filing status is filed by a taxpayer who has an outstanding liability on some previous year’s joint return (This can also happen in reverse, see (1) above) or the primary SSN on a joint return was the secondary SSN on a prior year return that has an outstanding liability.
    1. The freeze automatically releases after the offset (TC 826/TC 820 and/or TC 706) to the joint balance due occurs, usually 2 to 3 cycles after the TC 150 posting cycle.

    2. If the original refund was requested as a direct deposit and denied because of the module freeze, any remaining credit, after the freeze resolution, will be issued via direct deposit.

    Note:

    The return must be a current year return and the posting and freeze release must all occur in the same processing year for the direct deposit to occur. For more information, refer to IRM 21.4.1.5.7, Direct Deposits - General Information.

    A TC 470 cc 97 posts; freezes entire account (all modules) from offset in or out. (Large Corporation Offset Freeze). The posting of TC 470 cc 97 will not freeze designated overpayments from refunding.
    1. The freeze is released by manual input of TC 472 cc 97 (input by BMF Adjustment employees designated to work Large Corporate Accounts), or

    2. After the expiration of the 52 cycle systemic hold.

  3. Follow procedures in IRM 13.1.7.2, TAS Case Criteria, to determine if taxpayers or cases should be referred to the Taxpayer Advocate Service (TAS), when you cannot resolve the taxpayer’s issue the same day. 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. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. When you refer cases to TAS, use Form 911/Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

-D Freeze

  1. The -D Refund Statute Expiration Date (RSED) freeze is set when:

    • An expired RSED is present

    • An IMF/Business Master File (BMF) adjustment (TC 29X/TC 30X) posts to the account

    • A return posts to a Substitute For Return (SFR) tax module and the IRS received date of the source document/SFR return is more than three years after the due date or extended due date, whichever is later

  2. 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.

  3. If 45 days have passed since the cycle of the -D freeze, prepare Form 4442/e-4442, Inquiry Referral, and forward to the Statute function where the RSED-STAT transcript generated, along with any documentation the taxpayer furnishes. If there is an ASFR assessment on the account, prepare Form 4442/e-4442, Inquiry Referral, and fax it to the ASFR Unit at the controlling campus. Refer to SERP Who/Where Form 4442 Referral Fax Numbers, for additional information. Advise the taxpayer to expect a response within 30 days. Do not send Form 4442, Inquiry Referral, prior to 45 days.

E- Freeze

  1. The E- freeze is set when no original return (TC 150) has posted and:

    • A duplicate (BMF TC 976) or amended (IMF TC 977) return posts to the tax module.

    • CP 190, Notification that an amended return was received but an original return was not received, (BMF) is issued.

    • A TC 971 AC 010 or AC 012−015 is input.

  2. The module is frozen from offset or refund until the freeze is released by the posting of the TC 150.

    1. E- freeze cases are assigned to the Campus AM Paper function. You must coordinate actions with the controlling employee. If the case is not controlled, AM toll free telephone staff should prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate.

      Note:

      Follow procedures in IRM 21.4.1.4.1, Locating the Taxpayer’s Return, for suggested research command codes that will provide information on paper and electronic returns. Follow procedures in IRM 21.4.1.4.1.1, Return Not Found, for paper and electronic filed returns not found and the actions needed for resolution.

    2. Resolution of an E- freeze depends on whether or not the taxpayer filed a duplicate or amended return.

    IF AND THEN
    Taxpayer filed an original return under an incorrect/invalid Taxpayer Identification Number (TIN) or spouse's SSN Filed a subsequent amended return under the correct TIN
    1. Research IDRS to locate the original return.

    2. If the return is located, request the document.

    3. Process to the correct account.

    4. Input TC 971 AC 001 on the incorrect TIN or spouse's SSN module to cross reference the correct TIN.

    Taxpayer filed a duplicate return or amended return You cannot find original on IDRS
    1. IMF − Follow procedures in IRM 21.6.7.4.2.5, TC 150 Not Located − Duplicate or Amended Return Obtained.

    2. BMF − Follow procedures in IRM 21.7.9.4.10, TRNS 190, Amended Return − No Original Posted.

    Taxpayer filed a duplicate return or amended return You cannot find original on IDRS and taxpayer wants to go to a Taxpayer Assistance Center.
    1. Advise taxpayer that the walk in office cannot release the freeze.

    2. Return will be accepted and forwarded to the appropriate campus for action.

    3. IMF − Refer to procedures in IRM 21.6.7.4.2.5, TC 150 Not Located − Duplicate or Amended Return Obtained.

    4. BMF − Refer to procedures in IRM 21.7.9.4.10, TRNS 190, Amended Return − No Original Posted.

    Taxpayer did NOT file a duplicate or amended return There is an open control on IDRS
    1. Prepare Form 4442/e-4442, Inquiry Referral, and send to the open control.

    2. Advise taxpayer of the normal time period for processing the return.

    Taxpayer did NOT file a duplicate or amended return Normal time period for processing the return has elapsed and there is no open control on IDRS
    1. Request return causing the E- freeze (TC 976/ TC 977 Document Locator Number (DLN)).

      Exception:

      Do not request the return if the TC 976 generated from the input of TC 971 AC 01X. There is no return associated with the DLN.

    2. Review return for completeness.

    3. Request missing documents and/or information from the taxpayer.

    4. IMF - Reprocess as the original using the original DLN.

      Exception:

      If the TC 976 DLN generated from the input of TC 971 AC 01X you cannot use the TC 976 DLN (Document Code 77) to reprocess the return. Send through Submission Processing to be processed requesting a new DLN. Input TC 971 AC 002.


      Follow procedures in IRM 21.5.2.4.23, Reprocessing Returns/Documents, and Exhibit 21.5.2-1, Preparing Form 3893, Re-Entry Document Control, for more information.

    5. BMF - Reprocess as the original using Form 13596, Reprocessing Returns, and request a new DLN. Refer to Exhibit 21.5.2-2, Preparing Form 13596 Reprocessing Returns, for more information. Input TC 971 AC 002 to suppress the generation of CP 193, Duplicate Filing Condition.

    6. Advise taxpayer of the processing time frame. Refer to IRM 21.4.1.4 (3), Refund Inquiry Response Procedures, for information on processing time frames.

    E- freeze was created by a TC 971 Follow procedures in IRM 21.6.7.4.2.5, TC 150 Not Located - Duplicate or Amended Return Obtained, for IMF information and IRM 21.7.9.4.10, TRNS 190, Amended Return - No Original Posted, for BMF.

    Note:

    If an amended return was processed to an incorrect module and a TC 971 AC 01X was placed on the account to create the E- freeze, input a TC 971 AC 002 to cross-reference the other tax period and to release the E- Freeze.


    Note:

    If you are monitoring the case, refer to IRM 21.5.1.4.2.2 (5), Integrated Data Retrieval System (IDRS) - Control Procedures, for additional information.

  3. If the taxpayer has sent in correspondence (late reply to Letter 12C, Form 1040X or a copy of the Form 1040), thorough research must be completed to determine that the return moved to MFT 32 is the true taxpayer, and all the income belongs to the taxpayer(s). Before making any adjustments, command codes (CC) RTVUE, CC TRDBV, CC IMFOLE and CC ENMOD should be researched to determine if Submission Processing Specialized Identity Theft (SPIDT) or RICS Income and Verification Organization (IVO) moved the original return to MFT 32. Follow the below chart to determine where to forward the Form 4442/e-4442, Inquiry Referral:

    IF THEN
    • TC 971 AC 506 on CC ENMOD or CC IMFOLE with WI SP UPC in MISC Field or

    • UPC 147 RC 0/1 or ERS/Rejects input Special Processing Code (SPC) "T"

    • CC RTVUE or CC TRDBV will show the SPC "T" .

    • SPIDT has moved the original return to MFT 32.

    • Prepare a Form 4442, Inquiry Referral, to the SPIDT team located in the service center where the return was filed. Notate on the Form 4442 the return needs to be moved back to the MFT 30. For fax number refer to IRM 3.28.4.5.10 (2), Review of Deleted Returns - UPC 147 RC 0 and RC 1 Only.

    • Monitor the case until the return posts back. DO NOT close your case control base. This process could take 4-6 weeks to post the return.

    • Complete your case based on the information received from the taxpayer.

    • The UPC 147 RC 6 or UPC 147 RC 7 is closed, the return was posted to MFT 32 (TC 971 AC 111 present on MFT 30) or was deleted. (CC TRDBV shows GUF VOIDED/DELETED)

    • IVO has moved the original return to MFT 32.

    • Prepare a Form 4442/e-4442, Inquiry Referral, to IVO using the appropriate category for RICS/IVO and indicate the return needs to be moved back to the MFT 30.

    • Monitor the case until the return posts back. DO NOT close your case control base. This process could take 4-6 weeks to post the return.

    • Complete your case based on the information received from the taxpayer.


    Once the return posts back to the MFT 30 module, the E- freeze will be removed and the -A freeze will post due to the TC 977 on the module. Follow normal procedures to resolve the -A freeze. Refer to IRM 21.5.6.4.2, -A Freeze.

E- Freeze Procedures for Unresolved TPP Issues
  1. If Form 1040X is received and no original return (TC 150) has posted to the MFT 30 tax module, research CC TXMOD for Taxpayer Protection Program (TPP) indicators, (i.e., TC 971 with any AC 121, 124, 125 or 129), present on the account. If no TPP indicators refer to IRM 21.5.6.4.9, E- Freeze.

  2. If TPP indicators are present on CC TXMOD, the taxpayer should have received one of the following IDRS letters in order to authenticate their identity:

    • Letter 4883C, Potential Identity Theft during Original Processing,

    • Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address, or

    • Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY

    The above letters will not show on CC ENMOD.

    Note:

    Refer to IRM 25.25.6.6.2 (5), Procedures for when the Caller has not Received or Lost the Taxpayer Protection Program (TPP) Letter, for additional information.


    Caution:

    If the return is on MFT 32, research CC TRDBV on the "CODES" screen for the UP 126 indicator to ensure the return was moved to MFT 32 by the TPP process. The return could have been moved to the MFT 32 due to Submission Processing editing a SPC T or in their UP 147 process. Refer to IRM 21.5.6.4.9(3), E- Freeze, for additional information.

  3. The taxpayer’s identity must be authenticated before any action can be taken on the MFT 30 account. Take the following actions if a Form 1040X is received:

    Exception:

    If AMS was documented that the TP had already authenticated but for whatever reason actions were not taken, refer a Form 4442, Inquiry Referral, to TPP to complete the necessary actions on the account.

    1. Prepare the IDRS Letter 309C – Forms/Publications/Schedules to Taxpayer, and make a copy of the Form 1040X from CIS to be returned to the taxpayer. Be sure to cross out all IRS received dates on the form before sending it back to the taxpayer. Use the following information in the open paragraph:

      "We are returning the Form 1040X because you did not respond to the authentication letter we previously sent. The authentication letter is being reissued; please follow the instructions to verify your identity. Once verified, your original return will be processed and you can re-send your Form 1040X."

      Caution:

      Extreme care must be taken when returning taxpayer information to ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. Refer to IRM 21.3.3.4.25, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors, for additional information.

    2. Re-issue the appropriate authentication letter to the taxpayer:

    • Letter 4883C, Potential Identity Theft during Original Processing,

    • Letter 5447C, Potential Identity Theft during Original Processing; Foreign Address, or

    • Letter 5747C, Potential Identity Theft during Original Processing - TAC AUTH ONLY

  4. Input TC 971 AC 270 on the module.

  5. Input a detailed history item on AMS. Indicate Letter 309C was sent to the taxpayer with a copy of the Form 1040X and which TPP letter was reissued to the taxpayer.

  6. Close the case using the current category.

-E Freeze

  1. The -E freeze is set when:

    • A BMF return or subsequent transaction posts with a balance due (any module debit) and there is a discrepancy in the amount of FTDs claimed.

    • TC 810 is placed on an IMF account by the Compliance or Return Integrity and Compliance Services (RICS),

  2. A -E freeze prevents generated offsets into the module.

  3. Resolve a -E freeze in one of the following ways:

    Note:

    TC 424 or TC 420 identifies Exam involvement, while TC 971 AC 128 identifies RICS AQC involvement.

    IF THEN
    Master File account contains a TC 810
    1. You cannot resolve it.

    2. Research IDRS to determine why the TC 810 was placed on the account.

      • TC 810-1 indicates pre-filing notification. Refer IRM 21.5.10.4.1.2, Compliance Refund Hold Projects

      • TC 810-2 indicates an Abusive Tax Shelter Detection (ATSDT) freeze. Refer to IRM 21.5.10.4.1.2, Compliance Refund Hold Projects

      • TC 810-3 indicates the following:

        1. Earned Income Tax Credit (EITC) freeze containing TC 424

        2. EITC and Additional Child Tax Credit (ACTC) freeze containing TC 424

        3. Premium Tax Credit (PTC) containing TC 424 or TC 971 AC 128 and a TC 570 with blocking series 88885

        4. EITC, Adoption Credit plus PTC and/or ACTC containing TC 424 or TC 971 AC 128 and a TC 570 with blocking series 88881

        5. Adoption credit plus PTC containing TC 424 or TC 971 AC 128 and a TC 570 with blocking series 88880

        6. EITC plus PTC containing TC 424 or TC 971 AC 128 and a TC 570 with blocking series 88884

        7. EITC plus PTC and/or ACTC containing TC 424 or TC 971 AC 128 and a TC 570 with blocking series 88884

        8. Form 1040NR with a refund supported by a Form 1042-S (CRN 330) will have that portion of the refund systemically frozen for up to 168 days. Refer to IRM 21.8.1.11.14.2, FATCA - Programming Beginning January 2017 Affecting Certain Forms 1040NR/1040NR-EZ, for information when the refund will release


        Refer to IRM 21.5.10.4.1.2, Compliance Refund Hold Projects, for more information on a phone call received or correspondence received.

        Exception:

        Refer to table (4) below for the resolution of the Forms 1040X received on accounts with IVO PTC issues.

      • TC 810-4 indicates a Frivolous Return. If you receive a call with TC 810-4 on the module, determine if the taxpayer has received a Letter 3176C. Encourage the taxpayer to respond to the Letter 3176C and file a corrected return within the 30 day time frame provided. Refer to IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments. If the taxpayer has not received a Letter 3176C, prepare and fax a Form 4442 to the Ogden Frivolous team at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Do not give this number to taxpayers. Route paper cases to
        Ogden Compliance
        1973 N Rulon White Blvd.
        M/S 4450
        Ogden, UT 84404

  4. Use the instructions below to resolve amended returns on -E freeze cases:

    IF AND THEN
    The taxpayer has provided a Form 1040-X with changes to the original return and the Form 1095-A, Health Insurance Marketplace Statement, or Form 8962, Premium Tax Credit, is attached.

    Note:

    Do not refer cases to IVO when there is an open Exam case evidenced by a TC 424.

    The account contains an unresolved -E Freeze and a TC 971 AC 128 with a MISC field of AQCPTC191 or AQCPTC195.
    1. Process the Form 1040-X using normal procedures. If full adjustment, don’t suppress the adjustment notice. If partial adjustment, suppress the adjustment notice and send a letter to the taxpayer explaining the partial adjustment. Close the CIS case.

      Note:

      If ACA Verification Service (AVS) identifies a discrepancy above tolerance, input the adjustment but do not address PTC.

    2. Open a control base to IVO IDRS 1487866666, if a full adjustment was completed, use the CIS case number in the activity field, TPRQ as the category, and control status “A”. If a partial adjustment was completed (PTC not adjusted) open a control base to 1484244444.

      Note:

      If no adjustment is needed and the freeze needs to be released, control the case under 1487866666.

    The taxpayer has provided a Form 1040-X with changes to the original return and noForm 1095-A, Health Insurance Marketplace Statement, or Form 8962, Premium Tax Credit, is attached.

    Note:

    Do not refer cases to IVO when there is an open Exam case evidenced by a TC 424.

    The account contains an unresolved -E Freeze and a TC 971 AC 128 with a MISC field of AQCPTC191 or AQCPTC195.
    1. Process the Form 1040-X using normal procedures. If full adjustment, do not suppress the adjustment notice. If partial adjustment suppress the adjustment notice.

    2. Close the CIS case.

    3. Open a control base to IVO IDRS 1487866666, if a full adjustment was completed, use the CIS case number in the activity field, TPRQ as the category, and control status “A”. If a partial adjustment was completed (PTC not adjusted), open a control base to 1484244444.

F- Freeze

  1. The F- freeze is a Frivolous Return Program freeze set by posting a TC 971 AC 089. Refer to IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments, and/or Document 6209, Master File Freeze Codes, Section 8A.4.

-F Freeze

  1. The -F freeze is an advance payment freeze set when a taxpayer submits a payment on a determined deficiency prior to assessment (TC 640).

  2. To resolve the -F Freeze:

    IF THEN
    Taxpayer’s payment posts to wrong period Transfer the misapplied payment to the correct module. Refer to IRM 21.5.8, Credit Transfers.
    Taxpayer’s payment posted as a TC 640 after the assessment
    1. Input a credit transfer to reverse the TC 640 with TC 642.

      Reminder:

      Input credit transfers to reverse each TC 640 if multiple TC 640s are on the account.

    2. Reinput with a TC 670 with bypass indicator (BPI) "1" and designated payment code (DPC) "00" to release the freeze.

G- Freeze

  1. The G- (Restricted Failure to Pay Penalty) freeze is set by:

    • A TC 270 generated by the posting of TC 150 with computer condition code (CCC)"Z" or CCC "K" , refer to Document 6209, Section 3.5 Computer Condition Codes, or

    • A TC 270 or TC 271 input with an adjustment action.

  2. To resolve the G- Freeze:

    IF THEN
    Taxpayer inquires about payoff balance
    1. Follow procedures in IRM 21.7.11.4.5, CP 186 - Notice of Potential Manual Interest/Penalty Adjustment, for BMF accounts, and IRM 21.3.1.4.51, CP 86 Restricted Interest/Penalty Conditions, for IMF accounts.

    2. If you identify a G- freeze case while staffing the AM toll free telephone line, and the inquiry requires manual computation of penalty, prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate.

      Exception:

      If there is an open control on the account, refer Form 4442/e-4442, Inquiry Referral to the employee who has the open control.

      Note:

      Do not prepare a referral if the maximum FTP penalty has been assessed. A TC 971 AC 262 will be on the account if the maximum FTP Penalty has been assessed.

    3. Advise the taxpayer to expect a response within 30 days.

    Taxpayer was in a recognized combat zone
    1. Follow the Telephone Transfer Guide (TTG) instructions for combat zone inquiries received on the toll free line.

    2. Follow procedures in IRM 5.19.10.7.2.2, Combat Zone Research, for combat zone correspondence.

-G Freeze

  1. The -G (Math Error) freeze is set when a taxpayers return is changed or corrected during processing, or by a TC 290, blocking series 77/78, adjustment.

    IF THEN
    Taxpayer does not understand the math error notice
    1. Refer to Document 6209, Taxpayer Notice Codes, Section 9.

    2. Research Command Code (CC) RTVUE/BRTVU, and TRDBV to determine how the error(s) occurred.

    3. Furnish an explanation.

    4. Refer to IRM 21.5.4, General Math Error Procedures.

    5. If there is a balance due. Refer to IRM 5.19.1, Balance Due.

    Taxpayer is protesting the math error Regardless of TC 150 date, refer to IRM 21.5.4, General Math Error Procedures, for further instructions.

H- Freeze

  1. 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 the date H- freeze is set) by a TC 896 on the IMF module.

  2. 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 or CC ADD34. Refer to IRM 21.5.8, Credit Transfers, or input a correcting adjustment using CC REQ54.

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

    • TC 690 posts to a module

    • There is no posted unreversed penalty on the module

    • The payment puts the module in credit balance

    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:

    1. Reversal of the credit

    2. Posting of a penalty

    3. Input of TC 290 or TC 300 with a penalty

    4. Automatic 8 cycle release

-H Freeze

  1. 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).

  2. To resolve the -H Freeze:

    IF THEN
    Taxpayer indicates there is no liability for the return period Input a credit transfer if the payment belongs to another period. Refer to IRM 21.5.8, Credit Transfers.
    Taxpayer wants a refund Advise taxpayer that a signed return/claim for refund must be filed 3 years from the time the original return was filed or 2 years from the time the tax was paid, whichever is later. See the note below regarding the limitation on the amount that may be refunded.

    Note:

    If the claim for refund is filed within the 3 year period, the amount to be credited or refunded is limited to the tax paid during the 3 years immediately preceding the filing of the claim (plus the period of any extension of time to file). If the claim for refund is not filed within the 3 year period, the amount is limited to the portion of the tax paid during the 2 years immediately preceding the filing of the claim.

I- Freeze

  1. 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 CC RTVUE. Credit Interest has been restricted. Refer to IRM 21.5.4, General Math Error Procedures, when SSN is invalid or missing to resolve math error issues created by the invalid SSN.

    Caution:

    Do not release a refund from an invalid SSN without sufficient documentation (marriage certificate, divorce, etc.) and thoroughly researching for any outstanding IRS or Treasury Offset Program (TOP) obligations on the valid SSN.

    Reminder:

    Remember to make use of all command codes especially CC INOLE and CC NAMES when researching for additional SSN information. Also, probe the taxpayer for any additional TINs they may have used in addition to the valid TIN.

  2. Most I- freeze issues can be resolved by one of the following actions:

    IF AND THEN
    Freeze is due to an invalid SSN Taxpayer provides a name change Refer to IRM 3.13.5.116.7, Correcting Taxpayer Names without Documentation, for further information.
    Freeze is due to an invalid SSN Taxpayer provides a valid different TIN Refer to IRM 21.6.2.4.1, Resequencing Accounts, for further information.
    Freeze is due to an invalid SSN More than one individual is posted to invalid TIN Refer to IRM 25.23.4.11, Mixed Entity Procedures, or IRM 21.6.3.4.2.7.13.3, CP 54 Notices With Math Error Involvement.
    Freeze is due to an invalid SSN Refer to IRM 3.13.5.63, Processing Undeliverable CP Notices/Correspondence/Correspondex Letters, for further information. Refer to the relevant portion of this IRM to resolve other freezes.
    Taxpayer’s return is not processable due to an invalid TIN Taxpayer does not qualify for an SSN Refer to IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), for further information. Refer to the relevant portion of this IRM to resolve other freezes.
    Return is not processable due to missing information (i.e., missing IMF Schedule A, other missing schedules, etc.).

    Exception:

    If the only item missing is the signature, see procedures below.

    1. Obtain a copy of the missing information from the taxpayer

      • Have the taxpayer fax in the missing Information.

        Note:

        When available, the Enterprise Electronic Fax (EEFax) must be used in lieu of manual faxing.

      • If taxpayer does not have access to a fax machine, have the taxpayer mail in a copy of the missing information to the address of the Accounts Management (AM) paper function within your directorate.

      • Inform the taxpayer to write "Copy" on all the pages and include a copy of the letter or notice.

    2. Verify all tax amounts and credits claimed with CC TXMOD and CC RTVUE.

    3. Adjust the account, using the date the missing information was furnished as the Return Processable Date (RPD).

    4. Refer to IRM 21.5.1.4.2.10 (3)(h), Late Replies, for further information. The RPD must be included to correct the "U" condition code.

      Note:

      If a reply is received with the signature after the return due date, you must correct the original Assessment Statute Expiration Date (ASED) posted on the taxpayer's account. Refer to IRM 21.2.4.3.40.1 (3)(a), Computer Condition Code (CCC) 3 or U- Coded Returns, for additional information on updating the ASED.

    Missing signature ONLY and IRS has processed the return The taxpayer is willing to provide a faxed signature
    NOTE: Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information, for additional information regarding faxes.
    1. Validate that you are speaking to the taxpayer or the taxpayer's authorized representative. Follow the normal disclosure procedures as discussed in IRM 21.1.3.2, General Disclosure Guidelines, and in IRM 21.1.3.3, Third Party (POA)/(TIA)/F706) Authentication.

    2. Specifically advise the taxpayer "the faxed signature will be treated as the taxpayer's original signature, and will become a permanent part of the tax return" .

    3. Fax a print of the IDRS Letter 12C, Individual Return Incomplete for Processing: Form 1040, Form 1040A and 1040EZ, selective paragraph j (jurat) to the number provided by the taxpayer.
      Notate on the print above paragraph r, the form number, tax period, taxpayer's name from the return, and the TIN. Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information.

    4. Give the taxpayer your fax number.

      Note:

      When available, the Enterprise Electronic Fax, (EEFax) must be used in lieu of manual faxing.

    5. Once you receive the faxed signature, determine if the received date is after the return due date. If it is, you must correct the original Assessment Statute Expiration Date (ASED) posted on the taxpayer's account per IRM 25.6.1.6.14 (2), Criteria for Establishing a Statute of Limitation Period, by inputting TC 560, using CC FRM77. Use the received date of the signature in the TRANS- DT field.

    6. Refer to instructions in IRM 20.2.4.5.1, Updating RPD on Unprocessable Returns, for instructions to update the RPD and release the refund.

    7. Prepare Form 9856, Attachment Alert, or similar document (Form 10023, Attachment Alert, Form 10054, Transmittal of Attachments, etc.) to attach the jurat statement to the return.

    Missing signature ONLY and IRS has processed the return The taxpayer does not have access to a fax machine Tell the taxpayer to send a signed copy of his return to the return address shown on their notice. Advise them to write "Copy" on the top of the return.
    When the signature is received, follow directions 5-7 above.
    Freeze on an IMF or BMF account is due to the posting of TC 770
    1. Release is not necessary because taxpayer has already received credit interest.

    2. Any subsequent refundable credit requires manual computation of interest.

    Adjusting an account I- freeze is present To avoid Unpostable 155-0:
    • Include a TC 77X on your adjustment if there is already a pending action that contains a TC 77X.

    • If no pending transactions, include a TC 34X or TC 77X with your adjustment, or

    • Enter the Return Processable Date. Refer to IRM 25.6.1.6.16, Processable - Unprocessable Returns, for additional information.

  3. If a scrambled SSN indicator "20" is present on CC ENMOD or an open control with category "SCRM" or "SSA2" , prepare Form 4442/e-4442, Inquiry Referral, and forward to the Campus AM paper function that scrambled the SSN. If there is an open control, route Form 4442/e-4442 to the employee with the open control. For additional information, refer to IRM 25.23.4.6, Multiple Individuals Using the Same TIN - General Guidance for MXEN, and Identity Theft Cases.

  4. For other reasons an I- freeze would generate, and the related release actions, refer to Document 6209 Section 8A.4.

-I Freeze

  1. 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/ TC 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.

  2. Do not take any action to release the freeze.

    IF THEN
    Taxpayer inquires about payoff balance
    1. Initiate a referral to the interest specialist to have interest recomputed manually.

    2. If you identify a -I freeze case while staffing the AM toll free telephone line, and the inquiry requires manual computation of interest, prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate.

      Exception:

      If there is an open control on the account, refer Form 4442/e-4442, Inquiry Referral, to the employee who has the open control.

    3. Advise the taxpayer to expect a response within 30 days.

    Taxpayer was in a recognized combat zone
    1. Follow the Telephone Transfer Guide (TTG) for combat zone inquiries received on the toll free line.

    2. Follow procedures in IRM 5.19.10.6, Combat Zone Accounts, for combat zone correspondence.

J- Freeze

  1. The J- freeze on IMF is set when a taxpayer claims fewer credits on the return than are available on Master File. Determine who the excess credits belong to. Verify the estimated tax payments were not included with the withholding claimed on the return. Refer to IRM 21.6.3.4.2.2.1, Withholding Adjustments.

    Note:

    Refer to Document 6209 Section 8A.4, for conditions which set/release J- Freezes on BMF modules.

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

  3. Release the J- freeze by using one of these methods:

    IF AND THEN
    Taxpayer verifies payment(s) Furnishes logical reason for not claiming the credit Input TC 290 for .00 with priority code (PC) 8 to refund the overpayment.
    Taxpayer verifies payment(s) Taxpayer’s responses are questionable Refund must be requested in writing.
    Credits are for spouse’s or ex-spouse’s account Taxpayer can provide information for normal disclosure and credit transfer
    1. Transfer payments to correct account.

    2. Refer to IRM 21.5.8, Credit Transfers.

    Taxpayer states payments are not theirs After research, you can determine where credits belong
    1. Transfer payments to correct account.

    2. Refer to IRM 21.5.8, Credit Transfers.

    Taxpayer states payments are not theirs or taxpayer cannot verify the payments After research, you cannot determine where credits belong
    1. Transfer excess credits to Excess Collections File (XSF) if more than one year old using Form 8758, Excess Collection File Addition. Refer to IRM 3.17.220.2.1.1, Preparation of Form 8758, for more information.
      If less than one year old, move to Unidentified Remittance File (URF) using Form 2424, Account Adjustment Voucher. Refer to Exhibit 3.11.10–19, Form 2424, Account Adjustment Voucher, for more information.

    2. Forward to the appropriate campus Accounting function.

    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.

-J Freeze

  1. 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 taxpayers 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.

  2. The -J freeze is set by TC 470 with cc 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.

  3. No adjustment action may be taken on these accounts:

    1. Prepare Form 4442/e-4442, Inquiry Referral, and refer to the appropriate Examination function.

    2. Enter a history item in IDRS.

    3. Advise the taxpayer to expect a response within 30 days.

    4. Refer to IRM 21.5.3, General Claims Procedures, and IRM 21.5.4.4.5, Math Error Unsubstantiated Protest Processing, for additional information.

K- Freeze

  1. The K- (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.

  2. Release the K- freeze by taking one of the following actions:

    IF THEN
    Credit should have posted to another module
    1. Transfer the payment to the correct module.

      Note:

      Be sure to consider penalty adjustments if the transfer involves estimated tax or FTD payments.

    2. Refer to IRM 20.1, Penalty Handbook, if you need further information about penalty adjustments.

    TC 670 subsequent payment created the freeze and should be refunded
    1. Input TC 672 for the date of the payment and TC 670 for the amount of the payment and date of the TC 606. This action will generate a TC 607, which will release the freeze.

    2. Refer to IRM 21.5.8, Credit Transfers, for credit transfer information.

-K Freeze

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

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

    • There are no open control bases

    • The return is not missing essential forms or schedules

    • Research indicates no manual refund is being issued

    • Credit is not being transferred to Excess Collections or the Unidentified File

    • Account does not need a credit elect

    • TC 150 has not been moved to another tax year, but prepaid credits were left on the account. Request a copy of the correct return for the account from the TP and adjust the account

    • No other liabilities or open Examination cases exist, and taxpayer is entitled to the credit

    • If a scrambled SSN indicator "20" is present on ENMOD, or an open IDRS control category "SCRM" or "SSA2" is present, follow procedures in IRM 25.23.4.6, Multiple Individuals Using the Same TIN - General Guidance for MXEN, and Identity Theft Cases

  3. If the freeze should be released, input TC 290 for .00. Refer to Document 6209 Section 8A.4, for additional ways to release a -K Freeze.

  4. Research the module for the GATTTOAQC literal in the activity field of the adjustment that created the freeze, (General Agreement on Tariffs and Trade (GATT)) if present the refund has been stopped by IVO. The taxpayer will receive either a letter or refund in 6-8 weeks from the date of the freeze. Do not release the refund. If 8 weeks has passed and no Letter 4800C has been sent, initiate a Form 4442/e4442, Inquiry Referral, to AQC. If the Letter 4800C has been issued, but the taxpayer is stating they have not received the letter, refer to IRM 25.25.7.9 (1), Phone Calls Received via Toll-Free line 855–873–2100, for additional information.

  5. For a TOP Offset that was reversed through the External Lead process and has an open IDRS control to 0926000314 and activity "FRAUD CASE" , refer the case to IVO on a Form 4442/e-4442, Inquiry Referral, using IVO referral category "RICS IVO - External Lead" . Refer to IRM 21.5.6.4.35.3, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , for additional information.

  6. Follow procedures in IRM 13.1.7.2, TAS Case Criteria, to determine if taxpayers or cases should be referred to the Taxpayer Advocate Service (TAS), when you cannot resolve the taxpayer’s issue the same day. 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. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. When you refer cases to TAS, use Form 911/Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

L- Freeze

  1. 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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • The freeze was created to prevent erroneous refunds

    • The credits are recorded on the Form 2290 credit report, which is worked by the Centralized Excise Tax Group at the Cincinnati campus

    • The module is frozen from refund and offset


    Route all MFT 60 L- freeze issues to the Excise Operation for resolution. Refer to IRM 21.7.8.3, Excise Tax Centralization, for additional information.

  2. 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.

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

-L Freeze

  1. The -L (Open Examination Indicator) freeze is set when a TC 420 or TC 424 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:

    • IRM 21.5.3.4.7, Processing Claims and Amended Returns With Examination Involvement

    • IRM 21.5.4.4.4, Math Error Substantiated Protest Processing

    • IRM 21.5.4.4.5, Math Error Unsubstantiated Protest Processing

    • IRM 21.5.10.3.1, IDRS Research Exam Issues


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

  2. If this is a duplicate return, an IMF internal notice CP 93, Duplicate Filing Condition on Module Under Exam 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.

  3. No action is required to release a -L freeze.

    Note:

    Refer to Document 6209, Priority Codes, Section 8C.2, for additional information concerning PC 1 guidelines.

  4. Initiate the necessary actions to correct entity information and input credit transfers even though a -L freeze is present.

M- Freeze

  1. The M- freeze is an account transfer freeze set by posting a TC 400. Refer to Document 6209, Master File Freeze Codes, Section 8A.4.

-M Freeze

  1. The -M freeze indicates a Maritime Industry Filer. Refer to Document 6209, Master File Freeze Codes, Section 8A.4.

N- Freeze

  1. 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) until the balance becomes zero or a TDA.

  2. Refer to IRM 21.2.1.5, Non-Master File, for information on non-master file accounts.

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

-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.

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.

-O Freeze

  1. The -O (Disaster Indicator) freeze will only be input systemically by Information Technology Services (IT) 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

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

  2. If a Practitioner calls, is located in a covered disaster area and maintains records for several taxpayers located outside the disaster area, inform the Practitioner to:

    • Call the Special Service line 1-866-562-5227

    • Prepare an excel spreadsheet for 10 or more taxpayers and mail it to:

      Internal Revenue Service
      Special Services Section
      1 Independent Drive Suite 500
      Stop 6000
      Jacksonville, FL 32202
      Refer the practitioner to the IRS website for Tax-Professionals/Bulk-Requests-from-Practitioners-for-Disaster-Relief, for additional information on completing the spreadsheet.

  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 20.1.2.1.2.2, Federal Disaster Area - IRC 7508A and IRM 20.2.7.11, IRC 7508A, Presidentially Declared Disaster or Terroristic or Military Actions

    • 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.

P- Freeze Overview

  1. The P- Freeze (Refund Repayment, Cancellation or Deletion) is set by the following:

    • A TC 720 (a portion of a refund returned by a financial institution or an erroneous refund repayment)

    • A TC 841 when a taxpayer returns a paper refund check, a bank returns a questionable direct deposit refund, or a refund is stopped prior to issuance. The transaction credits the tax module for the amount of the returned, canceled or deleted refund. Refer to IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P”, for more information about intercepted refunds.

    • A TC 842 (BMF only) refund deletion

    Refer to IRM 25.25.8.1, External Leads, for more information regarding questionable direct deposit refunds returned by banks (TC 720 or TC 841).

    Note:

    For a list of transactions and blocking series that create the P- freeze, refer to Exhibit 3.17.80-9, Reason For Cancellation Codes (SF 1098).

  2. A TC 841 also follows a check claim initiated with reason for non-receipt code H, 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 21.4.3.5.6, Resolving Returned Expired Refunds Limited Payability, and IRM 21.6.4.4.15.3, Adjustment Considerations, for additional information.

P- Freeze With No Integrity and Verification Operations (IVO) Involvement
  1. To resolve P- freeze accounts with no IVO involvement while staffing Accounts Management phones, see chart below:

    Note:

    Refund inquiry units will work the Forms 3913 responses on paper from the taxpayer. Refer to IRM 21.4.3.5, Acknowledgment of Returned Check, for additional information.

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

    2. Use hold code (HC) 3

    3. Use reason code (RC) 099, for IMF only

    Caution:

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

    Note:

    Refer to IRM 21.4.3.5.5, Resolving Returned Refunds (Unexpired Checks), for additional information.

    1. The refund has been released.

    2. Provide the taxpayer with the applicable time frame.

    3. Refer to IRM 21.4.1.4 (9), Refund Inquiry Response Procedures for processing time frames.

    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 21.4.3.5.1, 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/e-4442, Inquiry Referral, with the information you obtain from the taxpayer. Refer the case to the Refund Inquiry employee or unit with the open control.

    The payment has been transferred to the appropriate module.

    Note:

    If you are required to complete a Form 4442/e-4442, Inquiry Referral, advise the taxpayer of the appropriate time frame. Refer to IRM 21.3.5.4, Referral Procedures, for additional information.

    Taxpayer returns a refund check with correspondence Taxpayer states refund amount is incorrect Refer to IRM 21.4.3.5.5, Resolving Returned Refunds (Unexpired Checks), for additional information. Advise the taxpayer of any actions taken on the account.
    Taxpayer returns a refund check Refund was correct when issued,
    AND
    IRS did not misapply the payment,
    OR
    credit elect was not requested on the original return,
    AND
    the taxpayer indicates the payment belongs on another module.
    Transfer the payment to the appropriate module. Refer to IRM 21.4.3.5.5, Resolving Returned Refunds (Unexpired Checks), for additional information. The payment has been transferred to the appropriate module.

    Note:

    If you are required to complete a Form 4442/e-4442, advise the taxpayer of the appropriate time frame. Refer to IRM 21.3.5.4, Referral Procedures, for additional information.

    Module has a P- freeze and the refund has been stopped Taxpayer received a math error notice for a missing Social Security Number (SSN) or Individual Taxpayer Identification Number (TPNC 604) or invalid dependent TIN (TPNC 605),
    AND
    the taxpayer can supply a correct TIN.
    Correct the math error on the account. Refer to IRM 21.5.4.4, Math Error Procedures Processing, for correcting the account. The math error has been corrected and provide applicable time frames. Refer to IRM 21.5.4.4.4, Math Error Procedures Processing, for information on time frames.
    Module has a P- freeze
    AND
    Notice Review has canceled the refund
    Review of control history and research of account indicates no pending action or unresolved TIN math errors on account. Release the refund as in the first box above. The refund has been released. Refer to IRM 21.4.1.4 (9), Refund Inquiry Response Procedures, for additional information on time frames.
    P- freeze resulted from undelivered direct deposit refund Refer to IRM 21.4.1.5.7.1, Direct Deposits — General Information, for additional information.
    P- freeze resulted from non-receipt claim coded "H" or "X" Toll free assistors:
    1. Complete a Form 4442/e4442, Inquiry Referral, and send it to the Refund Inquiry function at the appropriate campus.

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

    Note:

    If you received correspondence from the taxpayer, contact the Refund Inquiry function at the appropriate campus.

    1. You are sending a referral.

    2. Provide the taxpayer with the appropriate time frame. Refer to IRM 21.3.5.4, Referral Procedures.

    P- freeze is 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)
    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 Exhibit 21.5.10-1, AIMS Status Code Guide - Field Cases, and Exhibit 21.5.10-2, AIMS Status Code Guide Correspondence Exam, for additional information.

    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.


  2. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. Refer to 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.

P- Freezes with Integrity and Verification Operations (IVO) involvement
  1. The Integrity Verification Operation (IVO) identifies and intercepts refunds from returns with questionable wage and/or withholding claims, which may be identity theft related. These accounts may contain a P- freeze.

    Note:

    If there is a -A freeze on the account, work the case using normal procedures for the -A freeze. Adjust the account if needed. If the TC 841 contains a blocking series of 77711, 77712, or 77713, the adjustment will not release the refund. Only IVO can release the P- freeze on accounts with TC 841s block in 77711, 77712, or 77713. After inputting an adjustment on these accounts (blocking series 77711, 77712, or 77713), initiate a Form 4442/e4442 to IVO using the appropriate RICS/IVO category. Inform the taxpayer to allow 60 days before calling IRS again.

  2. If the account contains unresolved Taxpayer Protection Program indicators, refer to the procedures in IRM 25.25.6, Taxpayer Protection Program, to respond to the caller and/or resolve the account.

  3. Follow the referral procedures in the chart below to resolve IVO P- freeze accounts with no -A freeze:

    IF AND Action to Take Advise the Taxpayer
    There is a pending P- freeze The account has an open IDRS control with category code PFRZ
    AND
    The taxpayer is calling about a refund.
    No account action is required.
    The P- freeze will post the next cycle and a CP 05, Information Regarding Your Refund, or Letter 4464C, Questionable Refund 3rd Party Notification Letter, will be issued.
    Advise the taxpayer of the normal processing time. Refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, for processing time frames.
    Module has a P- freeze initiated by an IVO IDRS number (148XX), with a DLN blocking series other than 77711 Normal processing time HAS NOT PASSED
    1. Take no action to release the P- freeze

    2. Refer to the CP 05 or Letter 4464C for an explanation of the review.

    1. Advise the caller the refund is under review and they need to allow normal processing time plus 60 days before calling IRS again.

    2. Refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, for processing time frames.

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

    Module has a P- freeze initiated by an IVO IDRS number (148XX), with a DLN blocking series other than 77711 Normal processing time HAS PASSED
    AND
    CP 05 or Letter 4464C was not sent,
    OR
    The CP 05 or Letter 4464C was sent and the caller states they did not receive it.
    1. Take no action to release the P- freeze.

    2. Refer to the CP 05 or Letter 4464C for an explanation of the review.

    Caution:

    Do not issue a copy of the sanitized CP 05 or Letter 4464C from SNIP to the taxpayer.

    1. Advise the caller the refund is under review and they need to allow 60 days from the date of the call, or

    2. If a letter was sent allow 60 days from the date of the CP 05 or Letter 4464C before calling IRS again.

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

    Module has a P- freeze initiated by an IVO IDRS number (148XX), with a DLN blocking series other than 77711 Normal processing time and the additional 60 days referenced in the CP 05 or Letter 4464C has passed.
    1. Take no action to release the P- freeze.

    2. Initiate a Form 4442/e-4442 to IVO using the RICS/IVO - Unresolved Module Freeze.

    1. You are sending a referral.

    2. They should be contacted within 60 days from today.

    The module has a P- freeze and a TC 841 DLN Blocking Series 77711, 77712 or 77713 which indicates a direct deposit was rejected by the bank or contains a TC 971 AC 123 with MISC field TPP Recovery. A CP 53A, A Message About Your Request for an Electronic Deposit Refund, CP 53B, Your request for direct deposit, CP 53C, Your request for direct deposit, or CP 53D, Your request for a direct deposit refund – Too many requests for the same account, has been issued.
    1. Take no action to release the P- freeze. Only IVO employees are able to release the refund.

    2. Refer to the CP 53A, CP 53B, CP 53C or CP 53D for an explanation of the review.

    Note:

    Do not issue a copy of the sanitized CP 53A, CP 53B, CP 53C or CP 53D, from SNIP to the taxpayer.

    1. Advise the caller the refund is under review and the review may take up to 10 weeks, from the date of the letter, to be completed.

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

    The module has a P- freeze and a TC 841 DLN Blocking Series 77711, 77712 or 77713 which indicates a direct deposit was rejected by the bank or contains a TC 971 AC 123 with MISC field TPP Recovery. More than 10 weeks have passed Initiate a Form 4442/e4442 to IVO using the appropriate RICS/IVO referral category.
    1. You are sending a referral.

    2. They should be contacted within 60 days from today,

    The module contains a P- freeze due to TC 720/841 an open control to IVO (refer to Exhibit 25.25.8-4, External Lead Involvement Indicators) Refer to IRM 25.25.8.7, Responding to Taxpayer Inquiries, for additional information.
    1. You are sending a referral.

    2. They should be contacted within 60 days from today.

-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.

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. Refer to IRM 21.7.11.4.9, CP 267/CP 268 - Notice of Excess Credit, for procedures for working the Q- freeze on CP 267 notices.

-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. For additional information refer to IRM 4.19.15.15.6.1, Resolving the -Q Freeze.

  4. Examination determines if item causing -Q freeze should be allowed. DO NOT release the refund. Research CC AMDISA for the current AIMS status. Refer to Exhibit 21.5.10-1, AIMS Status Code Guide - Field Cases, or Exhibit 21.5.10-2, AIMS Status Code Guide Correspondence Exam, for the appropriate procedures. See IRM 21.5.10.3.1, IDRS Research Exam Issues, for additional information.

-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 Overview For Accounts With IVO Involvement.

    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. Refer to IRM 25.23.4.12.2, TIN Related Problem Cases with Previous IVO Involvement, for additional information.

  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 - TRNS36F (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.
    1. Research the account to ensure the payment was not misapplied to the incorrect tax period or incorrect TIN.

    2. If after research you cannot determine why the payment was made or if the payment was made in error, release the TC 570 with a TC 571.

    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 CC 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 25.23.4.6, Multiple Individuals Using the Same TIN, for more information.

    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 151 (indicates multiple TIN filing condition)
    1. A DUPTIN TRNS36F transcript has generated to Brookhaven Service Center (BSC) AM.

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

    Note:

    Additional research will be required when the account shows a TC 971 AC 199 with a MISC field of "ACA CR XFER RECOVERY" or "ACA RESFRZ 570HLD 10" . This was part of a recovery completed in April 2015 on accounts to transfer the overpayment on the MFT 30 to the Shared Responsibility Payment MFT 35. This recovery re-established the original –R freeze to the account and will need to be researched to determine why the freeze was placed on the account, for example IVO indicators.

  8. Follow procedures in IRM 13.1.7.2, TAS Case Criteria, to determine if taxpayers or cases should be referred to the Taxpayer Advocate Service (TAS), when you cannot resolve the taxpayer’s issue the same day. 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. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. When you refer cases to TAS, use Form 911/Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

  9. If the taxpayer calls to change their address, and they do not meet the oral statement authority for the change 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:

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

-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 series, Form 1040-ES, Estimated 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 Business e-file Users, for procedures on balance due credit card payments.

  3. Refer to IRM 5.14.10.4, 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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the page of TXMOD that contains the payment needing to be researched.

    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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      The telephone numbers listed above in (b) and (d) are for internal IRS use only.

    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.

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

    Exception:

    If there is IVO involvement, refer to IRM 21.5.6.4.35.3, -R Freeze With Integrity Verification Operation Involvement, for additional information.

    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 and 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, or if the account contains a TC 570 holding the overpayment, input a TC 571 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 3.11.3.6.1.7, Refund Schemes, for questionable criteria.
    1. 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
    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. CC ENMOD will display the selective paragraphs input on the letter.

      Note:

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

    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.

      Note:

      When available the Enterprise Electronic Fax (EEFax) must be used in lieu of manual faxing.

      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 and IRM 21.5.3.4.2 (5), Tax Decrease or Credit Increase Processing, for additional information on faxed signatures.

      Note:

      If the account cannot be resolved once the missing information is received, prepare a Form 4442/e-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/e-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 reply is received with the missing information or signature after the return due date, you must correct the original ASED posted on the taxpayer's account. Refer to IRM 21.2.4.3.40.1 (3)(a), Computer Condition Code (CCC) 3 or U- Coded Returns, for additional information on updating the 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 for .00.

      Note:

      Call sites without access to ICT

      use Form 9856, Attachment Alert, or similar document (Form 10023, Attachment Alert, Form 10054, Transmittal of Attachments, etc.), 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 3.11.3.10.3, 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 for .00. Update the RPD with the received date of the Form 1310.

    3. If no Form 1310 is received, refer to IRM 21.4.3.5.5 (6) and (11), Resolving Returned Refunds (Unexpired Checks), for procedures concerning the credit.

    Caution:

    A manual refund may be necessary. Refer to IRM 21.4.1.5.9.4, Deceased Taxpayers.

    Freeze is due to a refund hold that hasn't systemically released in the appropriate time frame Additional research needs to be completed to determine why the refund has not released. If the case has an open control then prepare a Form 4442, Inquiry Referral, to the open control.
    Freeze is set due to ITIN has expired with or without name control change Research if ITIN is active and entity updated, if it is release freeze if no other issues exist, .i.e., refund schemes. For math error correction, refer to IRM 3.21.263.7.7, Math Error, for additional information.
    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, (hours of operation between 8:00 am and 8:00 pm, local time for the taxpayer). This is the number provided on the CP 63, We Have Held Your Tax Refund - Act Now, 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, Individual Master File (IMF) Return Delinquency, for more information on TDIs.

    5. Refer to IRM 25.12.1.12, Taxpayer Responses Received in Accounts Management (AM), 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 21.4.6.5.2, 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 151 Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - TRNS36F (DUPTIN Filing Condition), for additional information.
  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. For additional information refer to Exhibit 21.1.7-1, Campus Address. It is very important that you instruct the taxpayer to write "Copy" or "Duplicate" on the top of the tax return they are sending in. This will prevent the return from being sent to Submission Processing.

    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.

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

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

  2. If the account contains unresolved Taxpayer Protection Program (TPP) indicators, follow the procedures in IRM 25.25.6, Taxpayer Protection Program, to respond to the caller and/or resolve the account.

  3. If the taxpayer is calling about the status of their amended return, refer to IRM 21.5.6.4.2, -A Freeze, for amended return processing time frames. Proceed with caution before responding to the taxpayer.

    Reminder:

    All overpayments (original returns and amended returns) with EITC and/or ACTC for the current year cannot be refunded until February 15th. Refer to IRM 21.5.6.4.5, C- Freeze, for additional information.

  4. If there is a -L freeze, in addition to the -R freeze on the account, research CC AMDISA for the status code.

    1. For status codes 08 and above, assistors with the capability to transfer a call, refer to IRM 21.5.10.5 (1), Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, refer to IRM 21.5.10.5 (2), Accounts Management Call Transfers to Exam, for additional information.

    2. For status codes below 08, DO NOT take any actions to increase tax, decrease credits, or release the refund. Prepare Form 4442/e4442, Inquiry Referral, to RICS/IVO using the appropriate category for RICS/IVO.

  5. If a referral to IVO is appropriate and your area does not have access to initiate an e-4442, follow paper referrals procedures:

    1. Prepare a Form 4442, Inquiry Referral, and fax to ≡ ≡ ≡ ≡ ≡ ≡ .

      Caution:

      Do not give this fax number to the taxpayer.

    2. Use activity code "4442TAP04" , (paper referrals will be worked by Ogden IVO function).

    3. Use the appropriate RICS/IVO referral category.

  6. Follow the guidance listed in the chart below to determine the proper actions:

    IF AND ACTION TO TAKE ADVISE THE TAXPAYER
    TC 971 AC 134 has posted to the account; the taxpayer has received a CP 05 or Letter 4464C. (TC 971 AC 199 may be present) The taxpayer states they did not file the return.

    Exception:

    There is a TC 971 AC 129 on the module, refer to IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed TC 971 AC 129, for additional information.

    Prepare Form 4442/e-4442, Inquiry Referral to IVO, using the “RICS IVO Identity Theft category.” Provide the taxpayer with the identity theft information, refer to IRM 25.23.3.2, Identity Theft Telephone Overview and General Guidance.

    Exception:

    Do not advise the taxpayer to send a Form 14039, Identity Theft Affidavit.

    TC 971 AC 134 posted on the module more than 45 days ago There is NO indication on IDRS that a CP 05 or Letter 4464C has been issued or the taxpayer states they have not received a letter. Prepare Form 4442/e4442, Inquiry Referral, and forward to IVO using "RICS IVO Unresolved Module Freeze" .
    • You are sending a referral,

      AND

    • They should be contacted within the next 60 days.

    TC 971 AC 134 posted on the module less than 45 days ago There is NO indication on IDRS that an IVO notice or letter has been issued (i.e., CP 05). No action is required Advise the taxpayer to allow 45 days from the posting date of the TC 971 AC 134, for additional review of the return.
    TC 971 AC 199 has posted to the account; the taxpayer has received a CP 05A.

    Note:

    Research for TC 971 AC 044 with MISC field 005A, which indicates CP 05A has been issued.

    Less than 60 days since the taxpayer sent in the requested information. No action required To allow 60 days from the date they sent in the requested information.
    TC 971 AC 199 has posted to the account; the taxpayer has received a CP 05A More than 60 days since the taxpayer sent in the requested information and no further action has been taken. Prepare Form 4442/e4442 Inquiry Referral, to IVO, using the category "RICS IVO Unresolved Module Freeze only" .
    • You are sending a referral

      AND

    • They should be contacted within the next 60 days.

    TC 971 AC 199 is posted to the module; the CP 05A has been issued.

    Note:

    Research for TC 971 AC 044 with MISC field 005A, which indicates CP 05A has been issued.

    The taxpayer states they did not receive the notice or do not have the notice available, but can send in the requested information. Explain what is needed to substantiate wages/and withholding.
    • Instruct the taxpayer NOT to file an amended return.

    • Provide the following address for the taxpayer to submit the requested information: Austin Service Center, IVO, Stop 6579, AUSC 3651 S IH35, Austin, TX 78741.

    TC 971 AC 199 has posted to the account; there is no indication of a letter or notice being sent. More than 60 days have passed since the TC 971 AC 199 has posted. Prepare Form 4442/e4442 Inquiry Referral, to IVO, using the category "RICS IVO Unresolved Module Freeze only" .
    • You are sending a referral.
      AND

    • They should be contacted within the next 60 days.

    TC 971 AC 199 has posted to the account; there is no indication of a letter or notice being issued. Less than 60 days have passed since the TC 971 AC 199 has posted. No account action is required Advise the taxpayer their return is under review and to allow 60 days from the posting date of the TC 971 AC 199.
    TC 971 AC 199 posted on the module (TC 971 AC 134 may or may not be present)

    AND

    the taxpayer is claiming identity theft
    The taxpayer is stating they have not received a letter.

    Exception:

    There is a TC 971 AC 129 on the module. Follow IRM 25.25.6.6.3.2, Procedures for Resolving the Account when the Identity Theft Return is Posted or Unpostable 147 and the Account contains an Unreversed TC 971 AC 129.

    Prepare Form 4442/e4442, Inquiry Referral, using "RICS IVO ID Theft Issue" . Provide the taxpayer with the identity theft information, refer to IRM 25.23.3.2, Identity Theft Telephone Overview, and General Guidance.

    Exception:

    Do Not advise the taxpayer to send Form 14039, Identity Theft Affidavit.

    TC 971 AC 134 posted on the module; the taxpayer has received a CP 05 or Letter 4464C. The taxpayer filed the return
    AND
    it has not been over 60 days from the date of the TC 971 AC 134.
    No actions are required. We are holding their refund until we finish reviewing the tax return; nothing is required at this time.
    TC 971 AC 134 posted on the module; the taxpayer has received a CP 05 or Letter 4464C. The taxpayer filed the return
    AND
    it has been over 60 days from the date of the TC 971 AC 134 with no additional IVO action showing on IDRS.
    Prepare Form 4442/e4442, Inquiry Referral, to IVO using "RICS IVO Unresolved Module Freeze Only"
    AND
    document the call in AMS to include the taxpayers name and contact information.
    • You are sending a referral

      AND

    • They should be contacted within the next 60 days.

    The refund is held by an IVO CCC 1 or CCC 3. The account does not contain a TC 971 AC 134 or a TC 971 AC 199.
    • If less than 60 days have passed, since the posting of the return, no action is required.

    • If more than 60 days have passed since the posting of the return, prepare a Form 4442/e4442, Inquiry Referral, to IVO using "RICS IVO Unresolved Module Freeze Only" .

    • If you are not sending a referral, advise the taxpayer to allow 60 days from the posting date of the return.

    • If you are sending a referral, advise the taxpayer to allow 60 days for a response.

    TC 971 AC 140, TC 971 AC 122, TC 971 AC 128 (TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195" ). AQC assistors refer to IRM 25.25.7.9, Phone calls received via toll free line 855-873-2100.

    Exception:

    A TC 971 AC 122 with a MISC field of 7V is not AQC. Do not refer the AQC.

    Refer taxpayers to call AQC at 855-873-2100.

    Exception:

    DO NOT refer to AQC if the accounts contain an AQC indicator but the original refund was released, regardless if a letter was issued (Letter 4800C/Letter 3219C).


    Note:

    DO NOT refer to AQC if caller is responding to a balance due owed based on an AQC assessment and agrees. Follow normal balance due procedures in IRM 5.19.1.1, Balance Due Overview.

    Provide the hours of operation Monday through Friday - 7:00 am to 9:00 pm CST
    Case history shows Form 4442 was referred to IVO more than 60 days ago, but IVO has not contacted the caller. It has been over 60 days since the Form 4442 was forwarded to IVO. Follow the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. Inform the taxpayer you are going to refer their case to TAS.
-R Freeze Paper Procedures For Accounts With Integrity and Verification Operations (IVO) Involvement
  1. For accounts with a RICS/IVO -R freeze and an -A freeze, process amended returns following normal procedures. Refer to IRM 21.5.3.4, General Claims Processing, for information on processing an amended return.

    Exception:

    If you are working a duplicate return, refer to IRM 21.6.7.4.4.1, TRNS36 Control, and IRM 25.23.4.12.2, TIN Related Problem Cases with Previous IVO Involvement, for additional information.

  2. If an amended return is received for a RICS/ IVO -R freeze module, research to determine if the account contains IDT indicators. Refer to IRM 25.23.2, Identity Protection, and Victim Assistance General Case Processing, for information regarding identity theft indicators.

    IF AND ACTION TO TAKE
    A response is received to a RICS/IVO notice/correspondence via the Correspondence Imaging System (CIS). There is a RICS/IVO initiated -R freeze and no -A freeze.
    • Initiate a Form 4442/e-4442, Inquiry Referral, using the "RICS IVO Unresolved Module Freeze only"

    • If an interim letter has been sent through CIS, send the taxpayer a Letter 86C, refer to IRM 21.3.3.4.2.1, Use of 86 C Letter- Referring Taxpayer Inquiry/Forms to Another Office, advising the taxpayer that their correspondence is being transferred to RICS/IVO for resolution.

    • Close your CIS control.

    If a response is received to the Letter 4800C or Letter 3219C. There are AQC markers on the account (TC 971 AC 122, 971 AC 140 or TC 971 AC 128 with MISC field). Fax correspondence to 855-855-0616, and close your CIS control.
  3. Accounts Management (AM) may refer questionable returns to RICS/IVO for further review. RICS/IVO will screen the returns to determine if the income documents need to be verified using their normal screening procedures. AM may refer returns that meet the criteria outlined in IRM 25.25.2.9 (1), Screening Non-Pipeline Questionable Returns, by inputting an e-4442 using category "RICS IVO - Complex Issue not ID Theft queue" . Suspend your CIS control. RICS/IVO will:

    • Verify the information on the questionable return and close the control base with "VERIFIED" or "NOTVERIFYD" in the e-4442 control base.

    • Input a history in AMS stating whether the return verified or did not verify.

    • Respond to the AM within 14 business days, however time frames may change based on volumes and program completion dates.

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 21B 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 the taxpayer’s payment is more than $50, and greater than the balance due amount or the taxpayer sends in two payments that are the same amount and a refund will be issued for the second payment, then for both conditions see below:

    • The account will show a 2 weekly cycle hold on electronic payments with TC 570 blocked 55514; systemic release of refund will occur after expiration of the 2 cycles.

    • The account will show a 4 weekly cycle hold on paper check payments with TC 570 blocked 55528; systemic release of refund will occur after expiration of the 4 cycles.

  5. 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.

  6. For additional information, refer to IRM 3.30.123.25, Processing Timeliness Criteria for CADE 2.

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/e-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 / MFT 65 Refer to IRM 21.6.8.8.2, REFMFT31/REFMFT65 Transcripts.

-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. If a Practitioner is located in a covered disaster area and maintains records for several taxpayers located outside the disaster area, inform the Practitioner to:

    • Call the Special Service line 1-866-562-5227

    • Prepare an excel spreadsheet for 10 or more taxpayers and mail it to:

      Internal Revenue Service
      Special Services Section
      1 Independent Drive Suite 500
      Stop 6000
      Jacksonville, FL 32202

    • Refer the practitioner to the IRS website for Tax-Professionals/Bulk-Requests-from-Practitioners-for-Disaster-Relief, for additional information on completing the spreadsheet.

  4. 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/e-4442 for follow-up action.

  5. For input of the TC 971 AC 688 refer to IRM 25.16.1.7, 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 25.16.1.7, Disaster Systemic Account Indicators, 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.

  6. 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.

  7. Refer to IRM 25.16.1.7.1, -S Freeze, for instructions.

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

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 21.4.1.4.5, Return Processed But No Address On File.

    3. If IVO has changed the address on a suspected ID theft case to the service center address, do not change the address without researching the account and verifying the account belongs to the taxpayer. If the information is the taxpayer's, follow the procedures in IRM 21.4.1.4.5 (1)(c), Return Processed But No Address on File, to change the address and release the refund. If you can not verify the information, refer to IRM 21.5.6.4.35.3, -R Freeze Overview For Accounts With IVO Involvement, for additional information.

    4. 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 21.4.3.5.3, Undeliverable Refund Checks.

    Note:

    For additional reason an S- freeze will generate and the related release actions, refer to Document 6209 Section 8A.4.

    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 21.4.6.5.22.1, Injured Spouse Returned Refunds.

    Taxpayer or authorized representative states they have 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 21.4.3.5.3 (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 re-issued in about 4 weeks.

    Note:

    If multiple freeze codes are present, CC 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.

    Note:

    After 12 months, the check expires and the credit is returned to the taxpayers account (TC 740, Blocking Series 66666). (These claims are subject to Limited Payability provisions. Refer to IRM 21.4.2.4.7, Limited Payability (LP) Rules.)

    Check is not a manual refund (TC 840) issued as a result of an injured spouse claim.
    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 21.4.3.5.3, Undeliverable Refund Checks.

    3. Advise the taxpayer to destroy the check.

    Taxpayer states they discovered an uncashed refund check that was issued more than 12 months before and wants to cash it. 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 21.4.4.4.1, 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.

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 21.3.3.4.9.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence.

    • Status 24 Follow normal Balance Due procedures. Refer to IRM 5.19.1, Balance Due. For procedures involving amended returns, or collection related correspondence refer to IRM 21.3.3.4.9.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence.

    • Status 26DO NOT take any tax adjustment or installment agreement action on this account. For telephone 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/e-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, telephone 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).
      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 21.3.3.4.9.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence.

-T Freeze

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

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

-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/e-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/e-4442, Inquiry Referral, to the controlling employee. Refer to IRM 21.5.5.3.3, Responding to Taxpayer Inquiries on an Open Unpostable, 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 on an Open Unpostable, for time frame to provide taxpayer.
    It has been at least 30 days since TC 844 was input
    1. Refer Form 4442/e-4442, Inquiry Referral, to the Submission Processing Accounting Erroneous Refund function with the open IDRS control base.

    2. If no open control on IDRS, forward a Form 4442/e4442 to the Submission Processing Accounting Erroneous Refund function that should have received the erroneous refund package.

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

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.

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.

    Note:

    A TC 130, Offer in Compromise (OIC) hold, on the CC IMFOL indicator field indicates that the overpayment is being held due to the monitoring of an accepted offer. One of the terms/conditions of an OIC is that IRS will keep any refund, including interest, due to the taxpayer because of an overpayment of any tax or other liability, for tax periods extending through the calendar year in which the offer is accepted. Refer to IRM 5.19.7.2.21, Refund Recoupments, for additional information.

  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, 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.
    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/e-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. 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 21.4.6.5.8.3 (17)(h), Processing of Form 8379 Injured Spouse Allocation, for information on issuing a manual refund.
    Innocent Spouse Claim Refer to IRM 25.15.8.5.2.2, Processable Form 8857, and IRM 25.15.2.4.3, TC 130 Entire Account Frozen From Refunding, for additional information.

-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 Operation (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. When the Department of Justice (DOJ) litigates a case for the IRS and/or secures a judgment for collection of the debit, only DOJ has decision authority. The following defines a DOJ case:

    • Any module in Status 72 and/or an unreversed TC 520 with cc 70, cc 75, cc 80 and cc 82.

    • Any module with a TC 550 and definer code 04 (judgment).

      Note:

      Actions on cases where Department of Justice (DOJ) is litigating or has secured a judgment, without DOJ concurrence/approval, may have a negative and serious impact on the ongoing litigation or secured judgment.

  5. 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 810 with "RESP-U-CD<3" are 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, Hours of Operation are 7:00 am - 10:00 pm EST, (Monday through Friday). If you have the capability to transfer the call then transfer to 92318 or 1618 for IUP.

    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.

  6. 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.

  7. 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 5.19.1.4.2, Insolvency Issues.

  8. 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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  9. If working a paper case and bankruptcy is involved, refer to IRM 21.5.3.4 (4)(h), General Claims Procedures, for additional information.

  10. Refer the taxpayer to the CIO toll free number, 1-800-973-0424, for questions regarding bankruptcy/insolvency proceedings, and 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 5.19.1.4.2, Insolvency Issues.

  11. Take no action to release a -W freeze that was set by a TC 520 cc 81 for bankruptcy litigation.

    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.

  12. 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.

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 Operation in Philadelphia at 1-800-973-0424. Hours of operations are 7:00 am - 10:00 pm EST, Monday through Friday.

  2. If the taxpayer is calling to request an Installment Agreement (IA), refer to the Who/Where tab on SERP and click on Insolvency (Bankruptcy) Tools. Then click on the tool entitled Installment Agreement Requests When in a Chapter 13 Bankruptcy Only.

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 resolution of the issue.

  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/TC 977 posting to a module in a debit balance and Status is 22, 24 or 26.

  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 TC 470 Closing Code Chart for more information.

-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. When the Department of Justice (DOJ) litigates a case for the IRS and/or secures a judgment for collection of the debit, only DOJ has decision authority. The following defines a DOJ case:

    • Any module in Status 72 and/or an unreversed TC 520 with any of the closing codes listed in (3) below

    • Any module with a TC 550 and definer code 04 (judgment).

      Note:

      Actions on cases where Department of Justice (DOJ) is litigating or has secured a judgment, without DOJ concurrence/approval, may have a negative and serious impact on the ongoing litigation or secured judgment.

  3. 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). This includes an account that contains a DUPF return. A DUPF return is not considered correspondence but do not take any action on the account. You must follow the table 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 (formerly 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 Units Contact List (formerly Technical Services), under the Who/Where tab on the SERP Home Page.
    71, 73 Contact the appropriate Refund Litigation Coordinator (RLC) listed in the IRM 3.17.243.8.2, Refund Litigation Campus Contacts, prior to taking account action. These accounts are initiated by Campus Refund Litigation. Contact numbers can be found by selecting Appeals Case Routing under the Who/Where tab on the SERP Home Page. Then take the following steps to locate the contact information:
    • Select "Case Routing Addresses and Instructions" on the right side of the page.

    • On the next page, select the "Spreadsheet Tool" . Then follow the steps on the spreadsheet, this will provide the contact information.


    Exception:

    MFT 55 with cc 71 and cc 73 are initiated by Advisory. Contact numbers can be found by selecting Advisory Units Contact List (formerly 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 under the Who/Where tab on the SERP Home Page. Then take the following steps to locate the contact information:
    • Select "Case Routing Addresses and Instructions" on the right side of the page.

    • On the next page, select the "Spreadsheet Tool" . Then follow the steps on the spreadsheet, this will provide the contact information.

    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 under the Who/Where tab on the SERP Home Page. Then take the following steps to locate the contact information:
    • Select "Case Routing Addresses and Instructions" on the right side of the page.

    • On the next page, select the "Spreadsheet Tool" . Then follow the steps on the spreadsheet, this will provide the contact information.

    81 Follow the -V freeze instructions in IRM 21.5.6.4.44, -V Freeze.
    A TC 520 cc 81 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.

  4. 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.

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.

-X Freeze

  1. The -X (Manual Refund) freeze is set when one of the following conditions is present:

    1. A manual refund is issued (usually for expedite and/or hardship reasons) with no TC 150 posted on the account. (Usually no action is required to release the -X freeze, because posting the return releases it.)

      IF AND THEN
      Research shows the TC 840 was input on an incorrect module or TIN Move the TC 840 and applicable credits to the correct module and TIN. Refer to IRM 21.5.2.4.23.10, Moving Refunds.
      It has been 26 cycles since the TC 840 posted and research shows the TC 840 was input on the correct module and TIN The original return has not been processed Advise taxpayer to resubmit return to the appropriate processing center.
    2. A return is coded CCC Oand the TC 150 posted without a TC 840.

      IF AND THEN
      Module contains a TC 971 AC 664 (posted or pending) No TC 840 has posted or is pending Take no action to release the overpayment. Refer to IRM 21.4.4.5.1, Monitoring Manual Refunds and IRM 21.4.4.4.2, Preparation of the Form 3753, Manual Refund Posting Voucher, for additional information.
      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 Inform the taxpayer that the time for the information to post to the account has not passed and to call back in 6 weeks.
      It has been at least 6 cycles since the TC 150 posted The TC 840 is not showing on the module and there is an open IDRS control with no unpostable condition.

      Note:

      The open control could be to an employee IDRS number or to a generic team IDRS number.

      Prepare Form 4442/e-4442, Inquiry Referral. 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.
    3. Overpayment on an account where the return contains CCC “L” or “W” but no second name line is present on the entity

      IF AND THEN
      CC TXMOD shows a CCC/RCC L or W There is no open IDRS control present Refer to IRM 21.6.6.3.22.2, Processing Decedent Account Refunds, for additional information on issuing refunds.
      CC TXMOD shows a CCC/RCC L or W There is an open IDRS control

      Note:

      The open control could be to an employee IDRS number or to a generic team IDRS number.

      Prepare Form 4442/e-4442, Inquiry Referral. 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.

  2. On accounts that taxpayers have filed a Form 1040NR or Form 1040NR-EZ and that have a refund overpayment ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , do not release the refunds. These returns can be identified with CCC O on CC TXMOD and the accounts must contain TC 767 CRN 330. Refer to IRM 21.8.1.11.14.3 (8), FATCA- 1042-S Matching Program - General Information - Identifying Related Letters, Transaction Codes, Reason Codes, 1042-S Data Fields, for additional information.

  3. Follow the procedures below if you are working TRNS41, 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 21.6.7.4.2.7.1, Mixed Periods, and IRM 25.23.4.11, 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" Release the refund to the taxpayer by inputting a TC 290 .00 with a Priority Code 8. Refer to IRM 21.4.4.2, Why Would A Manual Refund Be Needed?, for additional information regarding when a manual refund is required.

    Note:

    Only release the refund if 6 cycles has passed since the TC 150 posted.

    Note:

    Refer to Document 6209, Master File Freeze Codes, Section 8A.4 for conditions that set the -X freeze.

  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 Bureau of Fiscal Services (BFS) 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 TRNS41 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 for .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.

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 21.3.1.4.92, CP 210 Audit/DP Tax Adjustment, and/or Document 6209, Master File Freeze Codes, Section 8A.4.

-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 refer to IRM 5.19.7.2, Monitoring Offers in Compromise (MOIC), 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. Return the original return, amended return, or penalty abatement request to the taxpayer using the appropriate letter informing them the offer has been accepted and no adjustment is permitted on the account. Suggested open paragraph to use in the letter to the taxpayer: "Because your account reflects an accepted Offer in Compromise, no further adjustments are permitted."

  4. 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.

≡ ≡ ≡ ≡ ≡ ≡

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

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

≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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

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

    Exception:

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

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

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

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

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

    Note:

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

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

Address Changes With ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

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