Objectives
Objective # 1
What is locating the freeze code using the CC TXMODA
1st Bullet
Which freeze refunds and prevent offsets in and out of modules
-A
What is a duplicate filing
I-
What is Credit Interest restricted
1st Bullet
Which freeze codes prevent the issuance of refunds, credit offsets, or the assessment of accrued interest and or penalties
Objective # 2
How to explain a freeze code condition.
2nd Bullet
Which freeze IDRS balance due notices, refunds, offsets, and TDA issuances.
-L
What is an Open Exam
S-
What is Undelivered Refund Check
2nd Bullet
Why before taking any action on an account with a freeze code condition, ensure complete IDRS and IRM research is performed.
Objective #3
What IRM to use researching Freeze Codes
3rd Bullet
Which indicate that certain conditions exist, but actions can still be taken on the account to resolve the issue.
-G
What is a Math Error
P-
3rd Bullet
Which placement of the minus(-) sign and the alpha character indicates the type of the freeze condition.
Objective # 4
What IRM would we use to follow for resolving a freeze code condition.
4th Bullet
What is there isn't a 4th Bullet
-R
What is an Additional Liability
-Z
What is Criminal Investigation
4th Bullet
What is IRM 21.5.6.4, which contains specific procedures for resolving freeze code conditions.