FREEZE CODES
This freeze code appears on IDRS (TXMODA, IMFOLT, etc.) once a TC 971 AC 010, TC 976, or TC 977 is posted to the account
What is the -A Freeze?
IRM 21.5.6.4.2
This transaction code indicates a tax liability has been assessed from an original return
What is the TC 150?
Math error status codes are found in this section of TXMODA
What is the Posted Return Information section?
Use this IRM to tell taxpayers what IRS automated systems they can use to check their federal refund status
What is IRM 21.4.1.4 Refund Inquiry Response Procedures?
These are the four required questions for basic authentication (disclosure)
What is TIN, Name, Current Address, and Date of Birth?
IRM 10.10.3.3.6 Identity Proofing for Required Taxpayer Authentication
This freeze code is set when there is an additional tax liability pending and a TC 570 post to the module
What is the R Freeze?
IRM 21.5.6.4.35
This transaction code debits the tax module for the amount of overpaid tax (plus applicable interest)
TC 846
This section of the entity module displays notice info
What is the ENMOD Notice History section?
Refer to this IRM for high-risk authentication procedures
What is IRM 10.10.3.3.7 Identity Proofing for Additional Taxpayer Authentication?
The IRS has 10 years from the date of the TC 150 to take this kind of action
What is to collect tax?
TCD 0071 Statute of Limitations Overview
This freeze code is a TDA status indicator showing the account is assigned to Collection. This does not freeze the module
What is the T- Freeze?
IRM 21.5.6.4.39
This transaction code abates a previously posted TC 150. IMF needs reason and source codes
What is the TC 291?
This symbol is displayed on IDRS when the taxpayer's TIN and name control does not match INOLES
What is an asterisk (*)?
Use this IRM to explain the procedures used when it is necessary to transfer the call to another assistor in AM, ACS, TAS, or TAC
What is IRM 21.1.3.2.5 Initial Authentication Transfer Procedures/Transfer PIN?
This is the minimum processing timeframe for an electronic return before refund research may begin
What is 21 days?
IRM 21.4.1.4 Refund Inquiry Response Procedures
No action is required to release this freeze if there is an open TC 420 on the account
What is the -L Freeze?
IRM 21.5.6.4.24
Use the status code of this transaction code to determine when a call transfer or a referral would be proper
What is the TC 420?
TRDBV will not display a specific line of the posted return if this condition exists
What is a blank entry or a zero amount?
Use this IRM to assist taxpayers with unresolved Taxpayer Protection Program (TPP) indicators on the account
What is IRM 25.25.6.6 Non-Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers?
This system shows the error messages and associated rule numbers for rejected electronic returns
What is the Modernized e-File (MeF) Return Request Display (RRD)?
IRM 21.4.1.4.1.2.2 Researching Rejected IMF E-Filed Returns
This freeze code is set when an adjustment posts with a TC 290, blocking series 77/78
What is the -G Freeze?
IRM 21.5.6.4.4
Identify the last process code listed under this transaction code to determine the status of an Underreporter case
The direct deposit reason code (DDRC) can be found on this page of RTVUE
What is the RTVUE summary screen?
Follow the procedures in the table found in this IRM when a taxpayer requested a RAC/RAL which has not been received
What is IRM 21.4.1.5.7.2 Direct Deposit Refund Advance Product (RAC/RAL)?
This is where you would advise a taxpayer living in PA to send a paper Form 1040 with a payment enclosed
Where is Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000?