IRM Titles
Freeze Code Procedures.
What is IRM 21.5.6.4?
TC 290 $00.00
BS 15
HC 0
What is a True Duplicate or No Tax Change Duplicate? 21.7.9.4.1.3
The Form that should be attached when reprocessing the duplicate return.
What is Form 13596? 21.5.2-2
This freeze code is set when a duplicate filing condition occurs, or when a second return, TC 976, posts to a module already containing an original return TC 150.
What is a -A Freeze? 21.5.6.4.2
This rule is used if the claim for credit or refund is not filed within the three-year period for filing a claim. The amount is limited to the portion of tax paid within the two year period immediately preceding the filing of the claim.
What is the Two Year Rule? 25.6.1.10.3.3.2.2
Duplicate return filed under IRC Section 6020(b)
What is IRM 21.7.9.4.1.6
TC 298 $2400.00
TC 180 $00.00
PRC 021
BS 20
What is a interest free adjustment where the tax amount unpaid or paid late, but the FTD is waived for Tolerance
20.1.4.21.5 (7) AND 20.1.4.3
The transaction codes used to reprocess the duplicate return from the module the return is posted to.
What are TC 290 $00.00 & TC 971 AC 002 21.7.9.4.1.1
This freeze code is set by a TC 420 posting to an account by Examination Operations.
What is a -L Freeze? 21.5.6.4.24
This rule is used when the amount to be credited or refunded is limited to the tax paid during the three year period prior to the filing of the claim, plus the period of any extension of time to file.
What is the Three-Year Rule? 25.6.1.10.3.3.2.1
CP 207/207L Notices
What is IRM 20.1.4.18?
TC 291
BS 20
HC 0
What is a Tax Decrease for a Claim?
21.7.2.4.5.6.2
This command code is used to compare filed and posted return information. Except when the TC976 is coded with this. (Double)
What is BRTVU?
What is G Coded?
21.7.9.4.1.2
This freeze is generated when a TRNS 190 is generated within 4 cycles after a “G”-coded TC 976 return posts to a module that does not contain an original return (TC 150).
What is a E– Freeze? 21.5.6.4.9
The date by which tax must be assessed. Calculated as three years from the date a return is filed or the due date of the return, whichever is later.
What is the Assessment Statute Expiration Date, ASED? 5.18.1.9.2.3.16.2
Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund.
What is IRM 21.7.2.4.5.6?
TC 298 $5,000.00
TC 180 $500.00
PRC 003
BS 20
What is an interest free adjustment where the tax amount unpaid or paid late?
These tools are used when inputting reprocess transactions on IDRS.
What is the IAT REQ54 & REQ77 Tool?
SERP / IAT / JOB AIDS AND
21.7.9.4.1.1
This code is generated when a module assigned to collections (Status 22, 24 or 26).
What is a T– Freeze? 21.5.6.4.39
The date by which the amount to be credited or refunded must be filed. It is limited to the tax paid during the three years immediately preceding the filing of a claim, plus the period of any extension of time to file.
What is Refund Statute Expiration Date, RSED?
5.18.1.9.2.3.16.1
Amended/Corrected/Adjusted/Original Returns that Bypass Submission Processing.
What is IRM 21.7.9.3.1?
TC 290 $.00
BS 98/99
What is a fully disallowed claim?
21.5.3.4.6.1 PARAGRAPH 1
This is the blocking series used when the TC 976 is the correct tax return and the TC 150 is being reprocessed to another period.
What is BS 00?
21.7.9.4.1.1.2.1 PARAGRAPH 3
This freeze code indicates the account is on hold and under criminal investigation.
What is a –Z or Z– Freeze?
21.5.6.4.51 & 21.5.6.4.52
This letter is sent to indicate a claim is not allowable by law. This includes the taxpayer's right to appeal the decision.
What is the 105C, Claim Disallowed letter?