What does the IRM say
Definitions
Taxpayer rights
How selected
Freeze code
100

Code 06 , There is a frozen refund tax pair has not received a letter

Transfer the call based on the PBC chart

100

PBC 

Primary business code

100

Can someone help me? 

A right to representation, by oneself or an authorized representative.

100

Statistical formula 

Random/computer screening

100

Return has frozen refund 

What is -P/-R freeze 

200

Code 07, 30 Days or more to taxpayer does not have a new address


Refer to TAS

200

AIMS

Audit information management system 

200

I do not agree

What isA right to appeal disagreements, both within the IRS and before the courts.

200

Involvement with transactions of other taxpayers

Related examinations

200

Has a TC 420/424

What is-L/-E freeze?

300

Code 22, less than 30 Days since status 22. 

If I was a taxpayer an examination report has been issued verify her current address if change Update the address then transfer call based on PBC chart. Allow 30 days once report is received Requested information is sent

300

SBC

Secondary business code

300

Top secret  

A right to privacy and confidentiality about tax matters.

300

Comparing Tax returns against similar returns

Random selection and computer screening

300

Open an Examination indicator

 What is a -L/-E FREEZE? 

400

Code 10, Taxpayer has received the letter and responded

Advise the taxpayer allow30 days for a response

400

EGC

Employee group code

400

Ok but why? 

A right to know why the IRS is asking for information, how the IRS will use it and what will happen if the requested information is not provided.

400

Involvement with business partners or investors who is returns were selected for audit

Related examinations

400

May have RIVO Involvement

What is-P/-R freeze ?