This graphic shows how to prepare Form 3177 to request the input of TC 971 which manually sets the –O or –S freeze depending on the AC. The requestor will complete the following information:Initiator nameInitiator telephone numberInitiator employee numberDateTaxpayer nameEIN or SSNIn the last block of the “TRC” column, enter “971” In the Explanation column, include the following language under Other (specify):“ACTION CODE NNN [“087” to set the –O freeze or “688” to set the –S freeze]FEMA-NNNN [4-digit FEMA Declaration Number] TRANS DATE: MM/DD/YYYY [postponement period start date] SECONDARY DATE: MM/DD/YYYY [postponement period end date].”