21.2.4. Master File Accounts Maintenance

(1) Accounts Maintenance Research Hold (AMRH) is general account research and resolution of unresolved accounts. AMRH identifies Service areas where items did not process through the system correctly or completely.

(2) This IRM section provides guidance for controlling and resolving frozen and unsettled conditions on the Master Files so they can move to the retention register.

• The modules primarily reside on the Individual Master File (IMF) or Business Master File (BMF).

• AMnn, STAT and AM-X transcripts (IMF and BMF) identify unresolved modules. See Exhibit 21.2.4-2, AMRH Freeze Table IRAF, and Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for specific transcript generation criteria.

(1) Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, for information.

(1) The Taxpayer Services Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

(2) Additional information found in IRM 21.1.1, Accounts Management and Compliance Services Overview.

(1) Program Reports: The program reports provided in this IRM section are for identification purposes for Accounts Management Customer Service Representatives (CSR) and Tax Examiners (TE). For reports concerning quality, inventory and IDRS age listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. IDRS age listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control D/Web Access server, which has a login program control.

(2) Program Effectiveness: Program effectiveness is determined by Accounts Management’s employees applying IRM guidance to successfully perform applicable account actions and duties.

(3) Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

(1) Below are common acronyms used in this IRM section. Acronyms not listed below may be found in the Acronym Database.

(1) The IRS mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

(2) The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the IRS. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

(3) If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that they can forward an email to EDI.Civil.Rights.Division@irs.gov, or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU, 1111 Constitution, NW, Room 2413, Washington, DC 20224. A complaint form can be obtained at https://www.irs.gov/about-irs/your-civil-rights-are-protected.

(4) Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

(5) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC Section 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights, and see IRM 1.2.1.2.36, Policy Statement 1-236 (Rev. 1), Fairness and Integrity in Enforcement Selection.

(1) The overall mission of the Account Maintenance (AMRH) program is to:

• Identify unresolved accounts on the Master Files and produce AMRH transcripts for resolution.

• Provide feedback to areas (and Quality Assurance) whose actions caused the unresolved conditions.

• Inform Headquarters of systemic or procedural deficiencies.

• Coordinate all open controls with the appropriate functions.

(2) The overall guidelines of the AMRH program are to:

• Review and resolve all freezes or conditions that result in either an AMRH or DIAG-Q transcript. See IRM 21.2.4.2.1.3, Diagnostic Transcripts.

• Maintain adequate staffing for timely resolution of transcripts.

• Work with the Statute team to minimize barred assessments.

(1) The Accounts Management System (AMS) electronically delivers Accounts Maintenance (AMRH) transcripts on a daily or monthly basis, replacing the printed paper forms. The data is extracted and sorted by a computer program, and cases are loaded into AMS as inventory items. AMS automatically assigns inventory cases to employees based on their skill codes and the number of cases in inventory. The AMRH manager, lead, or clerk may also manually assign transcript inventory to employees in their unit.

(2) AMS relays the information to the Integrated Data Retrieval System (IDRS) to establish control bases. See Integrated Data Retrieval System (IDRS), Category Codes, for valid category codes.

(3) Assigned and unassigned cases reside on AMS.

(1) Resolve freezes and unsettled conditions:

• Corrective action: Resolve the account. Do not reassign the case to Adjustments, unless the case involves a technical issue for which you have not been trained (e.g., Net Operating Loss (NOL), Tentative Carryback, Mixed Entity, Scrambled Social Security Number (SSN), Injured Spouse). This list is not all inclusive.

  Note: Loose Forms 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, may be received. AMRH should work these cases when the account has an open control, had a prior open control or the tax module in question has a TC 971 AC 805 indicating a TRNS46 was generated with no related CP46 control base. If none of these show on the account, the case can be forwarded to Accounts Management to be worked.

• Document history on AMS: Document case actions as an AMS narrative.

  Exception: CP80/CP080 notices are not generated on AMS. An AMS narrative is not required when resolving CP80/CP080 notice cases.

• Multiple freezes in an account: Resolve all applicable freezes unless specific freeze instructions state otherwise.

(2) Refer to the following Internal Revenue Manuals (IRM) to resolve freezes and unsettled conditions: (List is not all inclusive)

• IRM 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS

• IRM 21.5.1, General Adjustments

• IRM 21.5.2, Adjustment Guidelines

• IRM 21.5.6, Freeze Codes

• IRM 21.5.8, Credit Transfers

• IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)

• IRM 21.6.7, Adjusting Individual Tax Accounts

• IRM 21.7, Business Tax Returns and Non-Master File Accounts

(1) As cases are worked, Tax Examiners should look for quick closures. These are cases with:

1. Pending or posted transactions that will resolve or have already resolved the AMRH freeze and module balance.

2. Multiple IDRS AMRH control bases with another AMRH employee or AMRH generic control base at any campus. The employee assigned to the IDRS control base with the oldest IRS received date is responsible to resolve the account. If your case has the newest IRS received date, close your case and control base to the AMRH control base with the oldest IRS received date.

3. Multiple IDRS AMRH control bases with a Statute transcript employee or Statute generic control base at any campus. Close the case to the Statute transcript control.

   Exception: Follow the procedures below if your case is in suspense status for an information request, e.g., TP correspondence, document request from files, and your case is systemically closed due to the generation of a Statute transcript. (Exception: If the ASED is within 90 days and the case involves a tax increase or credit decrease, close the case to the Statute transcript control.)
   • If the Statute case is controlled to a generic control base, continue to work the transcript issue and take the appropriate case action.
   • If the Statute case is controlled to a Statute employee, coordinate case resolution with the Statute employee.

   Exception: Do not close the case to the Statute transcript control if TC 560 has been input to increase the Assessment Statute Expiration Date (ASED) and the ASED period is greater than 180 days. AMRH works the case.

4. Multiple IDRS AMRH control bases with a non-AMRH control base at any campus. See IRM 21.5.2.3, Adjustment Guidelines - Research. Coordinate with the other area to determine if the AMRH transcript will be resolved based on their case, unless there are specific procedures to address the multiple control. If so, close the case to them. If not, or if unable to contact the other area, work the case following IRM 21.2.4.3, Procedures for Accounts Maintenance. ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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6. An open Audit Information Management System (AIMS) Control, Transaction Code (TC) 420 or TC 424 posted (except 08 -X, 16 J- and VERFPYMT freeze cases). See IRM 21.2.4.3.13, Audit Information Management System (AIMS).

7. A case to be routed to another campus. See IRM 21.2.4.3.7, Transferring Cases to Another Campus.

8. An unreversed TC 520 in the account. See IRM 21.2.4.3.12, Bankruptcy/Litigation (TC 520 with -V or -W Freeze).

9. An open TC 922 Underreporter process code posted, and the transcript appears to be a result of or related to Automated Underreporter (AUR). See IRM 4.19.3.2, Overview of IMF Automated Underreporter, for additional information. See IRM 21.2.4.3.43.1, AMRH11 Resolution, to determine if you should route to the AUR function at the campus that originated the TC 922. If AUR returns the case, indicating the AUR issue was resolved, or the credit or payment is not related to the AUR case, AMRH must resolve the freeze.

10. An open TC 925 BMF Underreporter process code posted, and the transcript appears to be the result of, or related to BUR. See IRM 4.119.4, BMF Liability Determination, BMF Underreporter (BUR) Program, for additional information. See IRM 21.2.4.3.43.1, AMHR 11 Resolution, to determine if you should route to the BUR function. If BUR returns the case, indicating the BUR issue was resolved, or the credit or payment is not related to the BUR case, AMRH must resolve the freeze.

11. A TC 130 Non-Master File (NMF) liability V- freeze with Blocking Series (BS) 200-299. Route to NMF Accounting unit. See IRM 21.5.6.4.43, V- Freeze, for additional information.

12. A Foreign Account Tax Compliance Act (FATCA) freeze or accounts with other -E tax shelter freeze from a posted TC 810. Close the transcript without taking any action. See, Document 6209 Section 8A-2, Transaction Codes.

13. An open Offer-in-Compromise freeze (-Y, TC 480/TC 780). Close the transcript without taking any action.

    Exception: If TC 788 is present on the module and the freeze condition was present before the closing of the TC 780, take the following action: If the freeze release involves TC 29X input, see the caution below. If the freeze release does not involve TC 29X input, coordinate with the applicable OIC function located in Brookhaven or Memphis. See Offer-in-Compromise (OIC) Compliance Campus Locations for the Monitoring of Accepted Offers. Explain the freeze condition pre-dated the OIC closing and needs to be released. If OIC states they will address the issue, route the case. Take no further action. If OIC states AMRH can release the freeze, take the corrective action and add an AMS narrative accordingly.

    Caution: Route the case to OIC if the freeze release involves TC 29X input. Only OIC can input a TC 29X adjustment due to the Blocking Series required.

14. If a payment was made for IRC 965 or IRC 965(h), identified by TC 670 with DPC 64, close the AMS case with Closing Action "Transferring an Open Control Base to Another". Open a new IDRS control base with IDRS CC ACTON as follows:
    • Activity Code "IRC965".
    • Category Code "MISC".
    • Status Code "A".
    • IDRS number (See AM Site Specialization Temporary Holding Numbers), for the IMF IRC 965 or BMF IRC 965 IDRS number.
    • Use IRS Received Date from the transcript control.

(2) Research IDRS and AMS for remaining cases:

• Research AMS to view images scanned via the Correspondence Imaging Inventory (CII).

• If necessary, request documentation (e.g., documents from Files, taxpayer correspondence), and attach the received documents to the appropriate file using Form 9856, Attachment Alert, with the related case, or retain in a separate file in the same sequence as the related case.

(3) Workable AMRH cases must remain in "Active" status on AMS. A case is workable unless it is in "Suspense" status due to a delay in processing beyond the assignee's control. Examples include:

• Waiting for a reply from the taxpayer.

• Waiting for a reply from another campus.

• Waiting for document from Files (e.g., document request, special search).

• Waiting for technical assistance.

• Waiting for Examination (e.g., Cat. A referral).

(4) When working transcripts on AMS, do not close the IDRS control base of your AMS case when you input/transmit an IDRS command. For example, when completing an ADJ54 screen, leave the CASE-STS-CD> field blank. Allow AMS to close the IDRS control case when you close the case in AMS, after completing all actions.

(5) If a case is closed following IRM guidance and suspense time frames, a case closure count may be taken after working a case based on a late reply to correspondence, or if late information is received.

(6) Ensure the IDRS category is correct for the type of AMRH case being worked. Correct the IDRS category if necessary.

(7) When an account on IDRS/TXMOD exceeds the limit of 51 pages, the account is too large and transactions input will unpost with Unpostable Code 186-1. The account must be transferred from Master File to Non-Master File (NMF). Take the following actions:

1. Verify all unpostable codes 186-1 have been addressed. If the unpostable 186-1 is open, then follow normal unpostable procedures.

2. Prepare Form 4442/e-4442, Inquiry Referral, to transfer the account from Master File to Non-Master File. Select IRM referral - Write In: Move from MF to NMF - Complex Issue/Training Specialization.

3. On the Form 4442/e-4442, Inquiry Referral, advise the Non-Master File team to prepare Form 3809, Miscellaneous Adjustment Voucher.

4. Close your base and notate AMS case sent to Non-Master File.

5. Fax the Form 4442/e-4442, Inquiry Referral, to the appropriate Non-Master File Team. The Non-Master File team located in Philadelphia (IMF) use 866-434-7054 or Cincinnati (BMF) 855-322-6635 These fax numbers can be found in IRM 21.7.12-1, Contact Information.

(1) The subsections listed above address AMRH transcripts on Civil Penalty modules and Individual and Employer Shared Responsibility Payment modules associated with the Affordable Care Act (ACA).

(2) Refer to IRM 20.1.1, Introduction and Penalty Relief, for an explanation of civil penalties.

(1) Accounts Maintenance is responsible for requesting any documentation necessary to resolve AMRH conditions. Initiate correspondence even if another function previously sent correspondence. See Exhibit 21.2.4-1, Letters Used to Resolve AMRH Cases.

(2) Correspondence is also required to explain:

1. How the account was corrected.

2. Taxpayer errors discovered in processing which caused or will cause processing delays (only if there was not prior notification).

(3) Send a closing letter to the taxpayer when releasing a freeze or resolving a condition that results in a refund, offset, or balance due. This applies to all cases, EXCEPT for the following:

1. A CP notice generates to the taxpayer, due to the action taken, explaining the overpayment/underpayment and eventual refund, offset, or balance due.

Note: A credit transfer made to a settled period without a correspondence received date does not generate a notice to the taxpayer.

2. The action results in a refund the taxpayer expects (e.g., the taxpayer responded to CP 80/CP 080 notice with a return, the return was processed, and the refund was issued).

Note: Send a closing letter explaining the adjustment if the generated adjustment notice will not give an adequate explanation of the actions taken.

(4) Use IDRS letters to correspond with taxpayers whenever possible. Managers must review Quick Notes. Use simple language to communicate the message.

1. Review IDRS to ensure the transcript address is current.

2. Check the Centralized Authorization File (CAF) file to ensure the information is mailed to the taxpayer's representative, if applicable.

(1) Correct spelling, typographical or any errors in the taxpayer's address. See IRM 3.13.5.49, Updating Address Records, for IMF, and IRM 3.13.2.4.3, Updating BMF Addresses, for general requirements for a change of address. Also refer to Command Codes INCHG and BNCHG.

(1) Research to correct incomplete or incorrect names and addresses on undelivered letters. If the data was complete and correct, research for a more current address. If the tax return is present in your case file, check it for more complete or correct information. (Do not order the return just to check the address). Otherwise, research AMS history, RTR, Correspondence Imaging Inventory (CII), and IDRS CC ENMOD, IMFOLE, INOLE, NAMES/E, RTVUE, TRDBV, IRPOL, and IRPTRL (most current tax period data). Research open IDRS modules for any pending (PN TC 150/TC 976) return. If found, monitor for updated address/entity information.

(2) If you find more complete or correct information, or if you find a more current address, reissue or re-mail the correspondence.

(3) See IRM 21.3.3.4.11.1.1, Undelivered Mail Procedures for Accounts Management, for procedures on updating MF based on a yellow sticker address provided by the Post Office.

(4) If another address is not found or a reissued letter is undeliverable, follow instructions under the specific freeze.

(1) Do not transfer a case to another campus unless instructed per the IRM. If research indicates the case is resolved, do not transfer.

(2) Use Form 3210, Document Transmittal, to transfer cases.

(3) International returns are subject to the same test as other returns when determining whether to transfer to another campus. See IRM 21.8.1.2.1, Campus Consolidation and Program Centralization, and IRM 3.10.72.5.3, International Sorting Instructions, for additional criteria.

1. An International or Possession return has either a foreign address or income from a foreign source. In addition, there are a variety of forms filed that are treated as international returns. See IRM 3.10.72.5.2, International and US Possession Returns and Documents and IRM 3.10.72.5.3, International Sorting Instructions.

(4) Transfer IMF transcripts meeting the international and possession return criteria above, and DUPTIN cases identified in IRM 21.2.4.3.40.2(14), AMRH09 Resolution, to the Philadelphia Accounts Management (PAMC) AMS unassigned transcript inventory.

Note: Do not transfer cases as international based solely on the AMS indicator as it may not be a true indicator.

1. Send a secure/encrypted email, with the information below, to the designated AMS gatekeeper for your site from the list below:
   • Transcript type, e.g., AMRH09
   • MFT
   •Tax period
   • Transcript case ID number

2. Designated AMS gatekeepers:

Site	AMS Gatekeeper
Andover	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Atlanta	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Austin	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Brookhaven	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Fresno	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Kansas City	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Memphis	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Philadelphia	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3. The AMS gatekeeper will take the following action:
   1. Transfer the case from the employee’s inventory to their site’s unassigned transcript inventory.
   2. Transfer the case to the PAMC unassigned transcript inventory.

(1) If a B- freeze is identified on an account, follow procedures per IRM 21.5.6.4.3, B- Freeze.

(1) In some cases, the original return was designated for audit but was not reviewed by Examination or TE/GE. Consequently, any additional liability reported on an amended return may not have been assessed. Be aware of actions needed to assess additional liability. See IRM 21.5.3.4.7, Processing Claims and Amended Returns with Examination Involvement, IRM 21.6, Individual Tax Returns, for IMF, and IRM 21.7, Business Tax Returns and Non-Master File Accounts, for BMF.

(1) If the payment belongs to the taxpayer, look for other tax periods or MFTs with a balance due. Review zero balance accounts, in status other than Status 12, for possible unassessed penalty and interest accruals. Examine the tax return, payment voucher, and taxpayer contacts or correspondence.

1. If a liability exists in another module, release the freeze and let the credit offset.

2. Do not transfer a payment or credit to a debit balance module containing a freeze or restricted condition that would systemically prevent the computer from offsetting the credit into the debit module, unless the credit was originally intended for the debit module (e.g., -E freeze, Master File Status 14).

(2) Attempt telephone contact to determine proper disposition of unresolved payment(s) or credit(s). Research IDRS, AMS history, RTR, CII or Directory Assistance to locate a taxpayer telephone number. If you cannot locate a telephone number from above research, research the internet per local management guidelines to obtain a contact telephone number. Utilize websites available to the general public (e.g., Google, SEC, and SWITCHBOARD). Add an AMS narrative to include what research tools were used to obtain telephone number and whether or not a successful contact was made.

(3) Verify withholding credits (TC 806) with IDRS Command Code IRPTR, Form W-2, Wage and Tax Statement, or Form 4852, Substitute for Form W-2, Wage and Tax Statement. Disallow any unsubstantiated amount and follow procedures in, IRM 21.4.5.5.3, Category B Erroneous Refunds.

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(5) If the credit cannot be applied to an account after following AMRH research and procedures, and the case is still not resolved, transfer the credit to the Excess Collections File (XSF) or Unidentified Remittance File (URF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

(1) Erroneous refunds are sometimes issued to taxpayers due to misapplied payments, incorrect tax adjustments, unverifiable wages and withholding, fraudulent returns, incorrect TINs, etc. See IRM 21.4.5.5, Erroneous Refund Categories and Procedures.

(1) AMRH transcripts will generally not generate if there is an unreversed TC 520 with a -V or -W freeze posted to any module of the taxpayer's account. See IRM 21.5.6.4.44, -V Freeze, or see IRM 21.5.6.4.46, -W Freeze, for additional information.

(2) Original and amended returns filed after 10/22/94 can be processed using normal procedures. See IRM 5.9.4.3.1, BAPCPA and BRA 94's Effect on Assessments.

(3) For issues not related to processing original and amended returns, close your control within AMS using Closing Action "TC 520 Posted".

(1) An unreversed TC 420 or TC 424 indicates that Examination, TE/GE or Appeals requested the return.

(2) All AMRH transcripts with a -L freeze are suppressed, except for the following transcript types (work according to their specific instructions):

• 06 -W

• 07 -V

• 08 -X

• 13 -G

• 14 -0

• 15 -U

• 16 J-

• CP46

• VERFPYMT

(3) All other transcript types are suppressed until the ASED is within six months or the "-L" freeze is resolved. If a "-L" freeze is set after the AMRH transcript generated, close the case on AMS with the appropriate closing action below:

• Closed No Action per TC 420

• Closed No Action per TC 424

(1) These cases have either a 09 or 10 filing requirement and may be assigned to a revenue officer. AMRH may receive a Form 941M, Employer’s Monthly Federal Tax Return, in response to correspondence although the filing requirements are other than 09 or 10 (e.g., AM22, AM05 or AM09 transcripts).

(2) If the filing requirements are other than 09 or 10, return the Form 941M, Employer’s Monthly Federal Tax Return, to the taxpayer with Letter 3007C explaining they do not have Form 941 monthly filing requirements.

(3) If the filing requirements are 09 or 10, call the corresponding field office. The revenue officer responsible for Form 941M filers will help resolve the AMRH case.

(1) If corrective action is identified before or during the end of year cutoff, but prior to the first posting of the new processing year (dead cycles), issue a manual refund if a computer generated refund will result in an unnecessary delay, costing the IRS additional interest.

(1) Before corresponding with a taxpayer on an account without a return, check the filing requirements on IDRS. If the taxpayer does not have filing requirements for that tax period, do not attempt to secure a return. If the taxpayer submits a return, but does not have a filing requirement, route it to Entity to establish the filing requirements and process the return.

(2) If the filing requirements on the transcript module were deleted (e.g., Filing Requirement Code (FR) 03 or 51) on Form 941, Employer's QUARTERLY Federal Tax Return, and there are outstanding balances (OBLs) on other modules that exceed the credit available, transfer credit(s) to satisfy the oldest OBLs first.

(3) If the credit(s) on the transcript module exceeds the OBLs on other modules, correspond with the taxpayer before applying excess credit to OBLs.

(4) Refer to IRM 5.19.2, Individual Master File (IMF) Return Delinquency.

(1) The entity and filing requirements may show that a taxpayer is not required to file a specific return, or not required to file returns for a specific MFT. See, Document 6209 Section 8A-6, Filing Requirement Codes (FR Codes).

(2) If the taxpayer provides a signed return, process the return.

(3) If the taxpayer response or correspondence states:

(4) On Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, (MFT 10) tax module with an Employment Code (EC) W, IRC Section 501(c)(3) exempt from Federal Unemployment Tax (FUTA), in the entity, no return is required to be filed. Issue a manual refund with TC 770 .00 to restrict interest, without requiring a tax return. Input TC 591 cc 75 one cycle after the credit is resolved.

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) Follow the procedures below to resolve transcripts with Identity Theft (IDT) involvement.

(2) Close the transcript as no action if there is an open IDT IDRS control base with the IDRS categories below:

(3) If the IDT case was closed on IDRS with category IDT1, IDS1, IDT3, IDS3, IDT4, IDT5, IDT6, IDS6, IDT8, IDS8, IDT9, or IDS9, but all actions were not taken to resolve the freeze, route the transcript to the Image Control Team (ICT) or Campus Support CII scanning to scan to the Centralized Distribution Site (CDS) IDRS number. Notate on the routing slip, the IDRS number (1174078935), Document Type, Category Code, and Organization Function Program (OFP) associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and OFP:

• AMS narrative indicating no response from taxpayer.

• TC 972 with AC 522 with a Tax Administration Source "NORPLY".

• AMS narrative "Identity Theft".

(4) If the IDT case was closed with IDRS category IDI1, IDI2, IDI3, IDI4, IDI5, IDI6, IDI9, or IDII, but all actions were not taken to resolve the freeze, route the transcript to the Image Control Team (ICT) or Campus Support CII scanning to scan to the Centralized Distribution Site (CDS) IDRS number. Notate on the routing slip, the IDRS number (1174078935), Document Type, Category Code, and OFP associated with the IDRS category the IDT case was closed with. See the table below for the correct Document Type, IDRS Category Code, and OFP:

(5) If the case was closed with IDRS category GRVW, but all actions were not taken to resolve the freeze, route the transcript to IDTVA See IRM 25.23.3.2.5.2(3), Global Review - Action Required, for a list of GRVW Activity Codes and functions.

• AMS narrative indicating no response from taxpayer.

• TC 972 with AC 522 with a Tax Administration Source "NORPLY".

• AMS narrative "Identity Theft".

(1) TRNS46 transcripts generate on a daily basis when an overpayment or refund is due on decedent modules when:

• There is a CCC L or W coded income tax return, and no second name line is present on Master File.

• TC 540 is on any tax module and there is a tax module in credit status.

(2) If there is a TC 388 / TC 389 present, refer to IRM 21.2.4.3.2.1, Modules Containing TC 388 and TC 389, to identify possible quick closures.

(3) Research CC IMFOLE and CC INOLES for the date of death.

(4) If TC 540 is not present on the tax module for the year the taxpayer died, use IDRS CC REQ77 to input TC 540 with the date of death. This action will delete the future filing requirements.

(5) If there is an incorrect date of death on CC IMFOLE (e.g., taxpayer not deceased, different date of death on CC INOLES):

1. Research modules for TC 540 with transaction dates that match CC IMFOLE, including modules in retention.

2. Reverse all incorrect TC 540s by inputting TC 542s via CC REQ77 using the correct date of death.

   Caution: A NAP-generated TC 540 (DLN 28277-111-11111-Y) cannot be reversed via CC REQ77 and will go unpostable. If a NAP-generated TC 540 is in error, forward the TIN to your P&A staff who will contact the HQ analyst to reverse the TC 540. See IRM 21.5.6.4.48(1)c, -X Freeze, last (IF AND THEN) box.

3. If the taxpayer is erroneously coded as deceased correct the entity for the tax year in question.

4. Monitor the account to confirm the date of death on CC IMFOLE posts correctly.

(6) If the taxpayer was deceased in a prior tax period or not living at any time during the transcript tax period, do not issue a refund.

1. Input a TC 29X adjustment with Hold Code 4 to back out the return and any return credits.

2. Research any payments to determine if they should be applied to another module or account, including a trust or estate account. Transfer any applicable payments to the intended module or account.

3. Send Letter 916C with open paragraphs with the suggested wording:
   "We are unable to consider your claim for refund because the Social Security Administration (SSA) has information that the Social Security Number of the primary or secondary taxpayer on the tax return belongs to someone who was deceased prior to the tax year shown on the tax form."
   "If the SSA erroneously identified the taxpayer as deceased, contact SSA. Send a newly signed tax return, and a photocopy of one of the following to the IRS location where you filed your return: Passport, Driver's License, SSA Card, or other valid U.S. Federal or State Government issued identification. See Pub 559, Survivors, Executors, and Administrators, for additional information."

4. Close the transcript case.

(7) If the freeze was set due to a Debtor Master File (DMF) adjustment, identified by TC 150 DLN blocking series 92, close the transcript on AMS and open a new IDRS control base as follows:
ACTON
C#,CLTODMF,M,MISC
1040600001,MMDDYYYY (Use transcript IRS received date)

(8) If "S-" freeze is on the module, or if credit is the result of a TC 740 with blocking series and serial number 66666, take the following action:

1. Research TIN of primary, and secondary taxpayer, if Filing Status (FS) 2. If a current processing year return has not been filed, and the address or entity information has not been updated within 1 year of the transcript received date or after the posting cycle of the TC 740, whichever is later, close the case with no action.

2. If a current processing year return has been filed, or the address or entity information has been updated after the posting cycle of the TC 740, send Letter 18C if needed. See IRM 21.3.3.4.16.5, Corresponding on a Deceased or Legally Disabled Taxpayer’s Account, and IRM 21.3.3.4.16.6, Deceased Taxpayer Correspondence, Joint Return filed, on how to address correspondence to deceased taxpayers. Include Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If the surviving spouse on a FS 2 return has filed a current processing return or the surviving spouse address or entity information has been updated after the posting of the TC 740, update address, if applicable, and issue a manual refund.

3. If Letter 18C is sent, request a response within 30 days. Suspend the case for 90 days.

4. If a response with Form 1310, or other court documentation is received, follow the procedures beginning with (9). If the response is incomplete, correspond for missing information.

5. If no response is received after 90 days, follow (15) below.

(9) Ensure all supporting documents are attached to the return and the information is complete, e.g., Form 1310, or court documentation. See IRM 3.11.3.10.3, Documentary Evidence on a Decedent Return. Use on-line research tools in place of requesting document and transcripts, whenever possible. For paper filed returns, use IDRS CC ESTABD if a document request from files is required. See IRM 2.3.17, Command Code ESTABD.

1. If information is complete, follow the procedures beginning with (10) below.

2. If not complete, correspond with the taxpayer, as necessary, for missing or incomplete information. Use the applicable letter.

(10) If the original return was not processable, input the Return Processable Date (RET-PROC-DT) using IDRS CC REQ54 with a TC 290.00 HC 4.

(11) Determine if a computer generated refund can be issued. See IRM 21.6.6.2.21.2 (3), Processing Decedent Account Refunds.

1. If a computer generated refund can be issued, input TC 290 .00 PC 8 to release the freeze.

2. If a computer generated refund can’t be issued, follow the procedures starting at (12) below to issue a manual refund.

(12) Prepare Form 5792, Request for IDRS Generated Refund, for refund amount as outlined in IRM 21.4.4, Manual Refunds.

1. Use the person claiming the refund as the payee.

2. Attach documentary evidence.

(13) Change the entity to show the correct information for the filing year as necessary. See IRM 21.6.6.2.21.1, Updating the Entity on Decedent Accounts, for more information.

(14) Due to delays in processing dishonored, stopped payments or payments that had an issue with an Automated Clearing House on October 20, 2022, the payments made through IRS Direct Pay were sent to financial institutions twice in error when only one should have posted. Do not release the freeze if there appears to be a duplicate payment issue that is less than 12 months old from the current date. Close the case as no action to allow additional time for the dishonored or stopped payment to resolve the issue or for a follow-up transcript to generate. For example, if the payment date is April 2022 and the current date is March 2023, close your case as no action. If the payment date is more than 12 months old from the current date, work the case accordingly.

(15) If no reply is received after 90 days or the correspondence is returned undeliverable, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY", or "UNDEL", as applicable. See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

(1) Ogden campus works all Exempt Organization cases as shown below and BMF MFTs with specific sections identifying Exempt Organization (EO) returns. Process these AMRH cases according to the specific instructions for the type of transcript.

• MFT 02 (Form 1120-POL)

• MFT 34 (Form 990-T)

• MFT 36 (Form 1041-A)

• MFT 37 (Form 5227)

• MFT 44 (Form 990-PF)

• MFT 46 (Form 8038)

• MFT 50 (Form 4720)

• MFT 67 (Form 990 or Form 990EZ)

(1) IRS prepares returns based on the available income information if the taxpayer refuses or does not file a return. The taxpayer can file a valid tax return, correct the proposed assessment, or agree to the proposed assessment. Deficiency procedures must be followed before making an assessment if the taxpayer does not agree with the proposed assessment.

(2) An AMRH transcript may generate during the SFR/ASFR process. These returns are identified by a TC 150. 00 with a Tax Class 2, Doc Code 10, and Blocking Series 000 - 299.

(3) Compliance Services Collection Operations (CSCO) or Exam should resolve credit balance conditions before closing the ASFR or IRC Section 6020(b) case. If a credit balance remains on the module when CSCO or Exam closed the case, see below.

(4) TC 421 without a TC 300 or TC 290 indicates a prior Exam open control at one time and the case is now closed as a Non-Examined or Surveyed as excess inventory. Send Letter 112C to request the missing tax return or to secure a newly signed copy of the missing return and all schedules and attachments from the taxpayer, as a CP80 will not generate on these modules. Suspend the case for 90 days.

(5) Additional routing criteria for sending returns to other areas:

(6) If either scenario in (3) or (4) above needs to be routed, refer to: Who/Where Tab on the SERP Home page.

(7) See IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b), when working transcripts for BMF returns prepared under IRC Section 6020(b).

(8) If the RSED is expired and the TC 421 with Disposal Code (31-35) is present, move the credit to XSF. See IRM 21.2.4.3.10, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

(9) If the TC 420 with PBC 212 or PBC 296 is present and a TC 421 with any Disposal Code (31-35), route the return to: IRS, 7940 Kentucky Drive, Stop 825G, Florence, KY 41042.

(10) Employment Tax Returns (Forms 940, 941, 943 and 944) with an exam assessment - follow routing criteria below:

(1) Electronically transmitted returns are processed by the Austin, Kansas City, and Ogden Processing Campuses. Electronically filed returns have unique filing location codes in the document locator number (DLN). See IRM 3.10.73.9, Explanation of File Location Codes (FLC).

(2) See IRM 3.42.5.16.11, Researching Modernized e-File IMF Identification Codes and IRM 3.42.4.9.2, Identifying e-file BMF Identification Codes, for the filing location codes for electronically filed returns.

(3) When an electronically filed return is needed to work a case, use TRDBV, RTVUE, BRTVU, or ERTVU. Electronically filed returns can be viewed via Employee User Portal (EUP). See IRM 21.2.1.22, Modernized e-file (MeF/TRDB).

(4) The original return may be a printed electronic return. Printed electronic returns are identified by the words "Electronic Return - Do Not Process" in the top margin of the return.

(5) Amended returns can now be filed electronically.

(1) Employment Code "F"

1. Employment Code F is assigned to Federal Agency entities. Federal Agencies are not required to file certain tax returns, including Form 940, FUTA tax. The Federal Agency Delinquency Program (FAD) is centralized in SBSE, BSC Campus, Collection Operation, to resolve delinquent tax issues assessed to Federal agencies. Forward all inquiries, including phone calls and correspondence regarding Federal entities to the FAD group. If there is a credit on a Federal Agency entity, identified with an Employment Code F, do not release the freeze for refund or offset. See, SERP - Who/Where - Federal Agency Delinquency (FAD) Contact Information, for guidance on forwarding inquires to the FAD team.

(2) Employment Code "G" or "T"

1. If there are no taxable Federal Insurance Contribution Act (FICA) Wages assessed, close the case to the BMF Adjustments function. To determine if Taxable Wages were assessed, check the four letter character FIWG below the TC 150 DLN. If there is no amount to the right of the FIWG, then wages were not assessed. See IRM 3.13.2.6.4, Employment Code (EC) "G" and IRM 3.13.2.6.9, Employment Code (EC) "T", for employment code description.

(3) Employment Code "W"

1. This code is assigned to tax exempt organizations of the type described in IRC Section 501(c)(3), IRC Section 501(e), IRC Section 501(f) and IRC Section 501(k). These are organizations operated exclusively for religious, charitable, scientific, literary, educational, or humane purposes, or for the purposes of testing for public safety. Employment Code W indicates that the organization is not subject to Federal Unemployment Tax Act (FUTA). See IRM 3.13.2.6.10, Employment Code (EC) "W", for employment code description.

(1) Transcripts generate displaying both the J- and the -X freezes.

(2) When a Form 1040 claims less estimated tax credit than that posted to the Master File, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ an AM16 transcript (EXCESS Estimated Tax (ES) Credit "J-" freeze) generates. These transcripts generate monthly.

(3) When the taxpayer also claims an excess overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the EXES-TC 840 ("-X" freeze) transcript generates. These transcripts generate weekly.

(4) Verify TC 806, if present, to ensure ES credit was not erroneously reported on Form 1040 as withholding. Reverse erroneous withholding with TC 807 Priority Code 8.

(5) For TY 2019, if the taxpayer used the Non-Filers Tool to register for the Economic Impact Payment, causing a TC 150 to post with an AGI of $1, and there are unclaimed estimated tax payments on the account, do not release the freeze allowing the money to refund. The taxpayer may later file a return, which will post as a TC 976, rather than a TC 150. Send the Letter 112C, Payment / Overpayment / Credit Applied: No Record of Return Filed, to request a complete and signed tax return. For more information see IRM 21.5.3.4.17, Amended Economic Impact Payment (EIP).

(6) If Letter 112C, Payment / Overpayment / Credit Applied: No Record of Return Filed, is sent request a response within 30 days. Suspend the case for 90 days.

(7) If no response is received after 90 days, close the case no action.

(8) If the case involves a joint return with unclaimed credit elect and the same taxpayers filed joint the previous year, input a TC 290 .00 with Priority Code 8 to release both freezes.

(9) If the case involves joint estimated tax payments:

1. Research both taxpayers' accounts including RTVUE and Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, (line 5, Total payments), if any. If the taxpayer research confirms the allocation of the total estimated tax payments, allocate the payments without contacting either taxpayer.

2. If there is no return filed, no Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or if the taxpayer research does not agree on how the total estimated tax payments should be credited between them, contact both taxpayers sending Letter 1505C to each taxpayer to determine credit disposition.

(10) Suspend the case until the response period has ended or both replies are received:

1. See IRM 21.6.3.4.2.3.2, ES Joint Allocation, If/Then table for disposition of credit based on taxpayer response.

2. If taxpayers cannot provide an allocation of joint payment(s) AND you cannot determine allocation of payment(s) per ratio of each spouse's separate tax, OR if neither respond, move ES credits to Excess Collections (XSF). See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH. Release withholding, if present, with TC 290 .00 and a Posting Delay Code (PDC) 6.

(1) Combat Zone clean-up transcript generates on accounts until the combat zone indicator (entity) is changed to show "inactive." Route accounts showing a debit balance (Status 20, 21, 22, 56, 58) and/or a return delinquency (Status 02 or 03) to CSCO. Work all remaining transcripts in the AMRH team.

(2) See IRM 5.19.10.7.2, Combat Zone Clean-Up Transcript, for procedures for working these transcripts.

(1) The Omnibus Budget Reconciliation Act (OBRA) of 1987 enacted IRC Section 444, which allowed certain Partnerships, S Corporations and Personal Service Corporations to elect to file their income tax return on a taxable year other than that required by law. Taxpayers electing to use IRC Section 444 must file Form 8716, Election to Have a Tax Year Other than the Required Tax Year.

(2) An entity adopting a tax year may elect a tax year under section 444 only if the deferral period of the tax year is not more than 3 months. An entity may elect to retain its tax year if the deferral period is not more than 3 months. If the entity does not want to elect to retain its tax year, it may elect to change its tax year. An existing entity may elect to change its tax year if the deferral period of the elected tax year is not more than the shorter of 3 months or the deferral period of the tax year being changed. If the tax year being changed is the entity’s required tax year, the deferral period for that year is zero and the entity is not permitted to make a section 444 election. The term "deferral period" means the number of months between the last day of the elected tax year and the last day of the required tax year.

(3) Internal Revenue Code (IRC) Section 444 requires partnerships and S corporations that elected to have a tax year other than a required tax year, to file Form 8752, Required Payment or Refund under Section 7519, and remit a "required payment" that represents the value of the tax deferred. Form 8752, Required Payment or Refund Under Section 7519, is not required for Personal Service Corporations. Instead, a Personal Service Corporation files Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), with the corporation income tax return.

(4) Form 8752, Required Payment or Refund Under Section 7519, is due on or before May 15th of each calendar year following the calendar year in which the applicable election year begins (e.g., if an applicable election year begins on October 1, 2016, Form 8752, Required Payment or Refund Under Section 7519, must be filed by May 15, 2017).

(5) IRC Section 6651 penalties (failure to file and pay), should not be applied to IRC Section 7519 underpayments and these penalties should be abated. However, IRC Section 7519 (f) (4) imposes a penalty of 10% on the underpayment of amounts required to be paid under IRC Section 7519, unless the underpayment is due to reasonable cause.

(6) Use Document (Doc) Code 23 and Tax Class 2 to post the return to MFT 15. The following transaction codes identify the account status in the Entity module.

• TC 052 - reverse erroneous TC 053, 054, or 055

• TC 053 - change in accounting period approved, Form 1128, Application To Adopt, Change, or Retain a Tax Year

• TC 054 - adopt, change or retain Fiscal Year Month (FYM)

• TC 055 - adopt, change or retain FYM, approved Form 8716, Election To Have a Tax Year Other Than a Required Tax Year (accounting period should be 09, 10, or 11)

• TC 057 - termination of IRC Section 444 election

• TC 058 - rejection of Form 8716, Election To Have a Tax Year Other Than a Required Tax Year

• TC 059 - rejection of Form 1128, Application To Adopt, Change, or Retain a Tax Year

(7) Process according to the AMRH freeze condition criteria. Do not revoke the election.

(8) Refer to the following IRMs when resolving IRC Section 444 accounts:

• IRM 25.6, Statute of Limitations.

• IRM 21.7, Business Tax Returns and Non-Master File Accounts.

(1) The Individual Retirement Account File (IRAF), or MFT 29, is used to assess or waive additional tax on specific tax advantaged accounts and arrangements claimed on Form 5329, see IRM 21.6.5.4.11, Individual Retirement Account File (IRAF) Overview. An IRA is a savings program that allows a taxpayer to set aside money for retirement. The contributions may be tax deductible, and earnings are not taxed until they are distributed. See IRM 21.6.5.3, Individual Retirement Arrangements (IRA), Research.

1. Contributions to the plan may be tax deductible, or not, as in the case of the Roth IRA or Coverdell ESA. If contributions are not deductible, then some or all of the distributions may not be taxable.

2. The allowable IRA deduction may be less than the contributions, if the taxpayer is covered by an employer retirement plan any time during the year.

3. The IRA deduction may be reduced or eliminated depending on the filing status and amount of income.

(2) The most common freezes received in AMRH are the 02 K- (credit balance with(out) a TC 150) and the 04 -A (TC 150 with a TC 976 and no TC 29X).

(3) Refer to IRM 21.6.5.4, Research and Adjustment Procedures, for additional information on Individual Retirement Arrangement (IRA) procedures.

(1) OVDP initial payments from taxpayers applying to the OVDP program are processed at the Austin Submission Processing Campus (AUSPC). See IRM 3.8.45.32, Voluntary Disclosure Practice (VDP) Payment Processing at Austin Submission Processing Center, for additional information.

(2) Effective March 13, 2012, most OVDP payments are processed through Remittance Strategy-Paper Check Conversion (RS-PCC). RS-PCC processes the check image electronically and deposits funds into the Treasury account. RS-PCC interfaces with the Electronic Federal Tax Payment System (EFTPS), which allows taxpayer payment information to post to master-file. Images of checks will be available for viewing on the Remittance Transaction Register (RTR) system.

(3) OVDP payments processed through RS-PCC are identified on IDRS by:

• Document Locator Number (DLN) that begins with 81, 82 or 83.

• 17 digit Electronic Funds Transfer (EFT) number. (Digits 1-2) - 29 Ogden Submission Processing Campus. (Digits 3-5) 520 Austin RS-PCC. (Digits 10-11) 15, 16, or 17 Processing campus or Tax Assistance Center (TAC). Use IDRS CC IMFOLT or CC BMFOLT to view the EFT number, e.g., EFT-TRACE 29520nnnn15nnnnn. See IRM 3.8.47.15, Voluntary Disclosure Practice, for more information.

(4) Payments that cannot be processed through RS-PCC will be processed manually and can be identified through the Document Locator Number (DLN) on IDRS.

• Campus Code or File Location Code (FLC) (DLN digits 1-2) - 71, 50, 53, or 20. (20 is the code for foreign remittances).

• Block Number (DLN digits 9-11) - 800-899. Since January 2010, only OVDP payments are processed at AUSPC with blocking series 800-899.

(5) Take the following action to resolve transcripts with OVDP payments:

1. If it can be determined the payment was coded as an OVDP payment in error, and the case does not involve a tax increase issue, take action to release the freeze.

2. If it can be determined the freeze is due to an overpayment of penalty and interest, take action to release the freeze.

3. If (a) or (b) above, do not apply:
   • Do not contact the taxpayer, assess the tax, or release the freeze.
   • Input AMS narrative as OVDP.
   • Close case as no action.

(1) The following subsections address AMRH transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers (ITIN).

(2) An Internal Revenue Service Numbers (IRSN) is a temporary number assigned by the IRS and is used in place of a required TIN during processing.

1. IRSNs are on the invalid segment of the Individual Master File (IMF) and begin with 9 and end with (*), (e.g., 9XX-XX-XXXX*). See IRM 3.21.263.5.5, Internal Revenue Service Number (IRSN), for additional information on identifying IRSNs.

   Exception: Not all TINs beginning with 9 and ending with (*) are IRSN accounts. (See below)

(3) An Individual Taxpayer Identification Number (ITIN) is a nine digit number issued by the IRS to individuals who are required for U.S. tax purposes to file a return, but do not have an SSN, and are not eligible for an SSN. ITIN accounts begin with 9 with the fourth and fifth numbers of the TIN range: (50-65, 70-88, 90-92, 94-99), (e.g., 9XX-50-XXXX).

1. A taxpayer not eligible for an SSN must use an ITIN when filing their return. In order to obtain employment, the taxpayer provides an SSN to the employer, and the employer withholds income tax, as applicable, on wages paid to the employee. The employer issues Form W-2, Wage and Tax Statement, or Form 1099, Information Returns, under the SSN the taxpayer provided.

(1) The following subsections define various AMRH transcripts and outline procedures used to resolve freezes and/or unsettled conditions.

(1) This freeze is caused by a debit module with no return posted. This freeze usually results from posting a credit reversal or a dishonored check when no credit is present. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) If the balance is due to a dishonored check penalty only, abate the penalty. Do not attempt to secure the related tax return from the taxpayer or transfer the case to CSCO.

• For paper checks and money orders, abate the penalty with TC 281 and PRC 045.

• For electronic payments, abate the penalty with TC 281 and PRC 015.

(3) If the balance is the result of posting a dishonored check, TC 611 or TC 671, with no corresponding credit in the module:

1. Request the document that created the freeze (87 doc code). For additional information when requesting documents see, IRM 21.2.4.3.2, Accounts Maintenance Initial Processing.

2. Research other modules for the credit posting.

3. Research RTR to request the original payment document (the DLN is on the document that created the freeze), if necessary.

4. Determine which module the dishonored check or credit reversal belongs to; transfer debit. Refer to IRM 3.17.10.3, Unidentified Remittance File (URF).

5. A valid and invalid account may require a merge. See IRM 3.13.2, BMF Account Numbers.

(4) If the case is still not resolved, request a copy of the front and back of the check from the taxpayer.

1. If a copy of the check is received, resolve the freeze conditions.

2. If no response is received, input a dummy return to release the freeze condition and generate a balance due notice.

(5) If the freeze resulted from posting a manual refund (TC 840) with no corresponding credit in the module, request the document that created the debit balance.

(6) If the module contains a TC 360 and the module balance:

• Is greater than ≡ ≡ ≡ ≡, transfer the case to the appropriate Collection function. Indicate closed to appropriate Collection function on IDRS control base. See (7) below for information on how to identify and route TC 360 transcripts.

• Is ≡ ≡ ≡ ≡ or less and consists of the TC 360 amount, abate the TC 360 amount, causing the module balance to become zero.

  Exception: TCs 360 for Installment Agreement User Fees on MFT 13 should not be abated.

(7) Identify and route TC 360 transcripts as follows:

(8) If the freeze resulted from more than one credit reversal, check BMFOL for information.

1. If it is a duplicate transfer, transfer back the erroneous amount to zero out debit balance account.

2. See IRM 21.4.5, Erroneous Refunds, if a refund was issued despite the freeze.

3. If no cross reference information is displayed on the transcript, check Accounts 6800 and 4620. If credit is located, transfer back to zero out debit account.

(9) IMF AM01 (-R freeze) category is in use by the Return Integrity & Verification Operations (RIVO).

(1) This freeze condition is caused when the module net balance credit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but is not entirely refundable credits. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) Input ADD24 TC 670 credit transfer to reverse TC 606:

(3) If TC 776 credit interest from the refund is posted on the secondary account input a TC 772 on the secondary account to reverse the credit interest and input a TC 770 on the primary account to credit the account with the credit interest. See IRM 21.5.2.4.23.10, Moving Refunds.

(4) If the account has a TC 841 and a TC 777 with block and serial 77777 along with the TC 776 and the TC 777 with different money amounts, issue a manual refund to release the credit.

(5) See IRM 21.6.3, Credits, to resolve non-refundable credits caused by a Doc Code 54 adjustment. If the non-refundable credit is caused by a TC 241 with reference code 697 or reference code 699 (see IRM 5.19.14.3.5, Payment/Credit Cross-Referencing - Single Assessment, for additional information) route the transcript to CSCO Trust Fund Recovery Program (TFRP) by emailing a "Summary Print" in place of the transcript, and a Form 3210 to *SBSE Ogden TFRP.

(1) Caused when an amended return (TC 976/TC 977) posts to a module without a TC 150. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) For a quick closure, analyze, research and close the case if:

1. The return was re-input as an original with the original DLN and posted in a later cycle; or

2. A valid and invalid account merged, bringing a TC 150 to the module.

(3) If TC 971 Action Code 270 is on the account showing the amended return was previously returned to the taxpayer, input TC 971 Action Code 002 to release the freeze.

(1) Generates after a duplicate return (TC 976) or amended return (TC 976 BMF/TC 977 IMF, IRAF) posts to a module with an original return (TC 150) posted or TC 971 with action code 10 or 12-15. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) If an adjustment was input, the freeze was released, and no further action is required, close the case.

(3) If the case was selected by Cat-A and a TC 971 AC 013 is present with no adjustment or other subsequent action, route to Exam for case resolution.

(4) For TY 2019 if the taxpayer used the Non-Filers Tool to register for the Economic Impact Payment, causing the TC 150 to post with an AGI of $1 and the account has a TC 976 or TC 977 return filed to claim the remaining portion of the taxpayers income see IRM 25.6.1.9.5.3 (1) & (2), 25% Omission for additional information.

(5) Use the following instructions to resolve this freeze condition:

1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

2. Route all amended returns, claims, duplicate filings in Status 26 to the appropriate Revenue Officer group. Attach a CII print of the return associated with the duplicate filing condition and the Summary Print. See IRM 21.3.3.4.8.2.1 (4), Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence.

3. See IRM 21.2.4.3.22, IRS Prepared Returns, for identification and processing of SFR/ASFR and IRC 6020b return and adjustment issues.

4. If the TC 976/TC 977 return was returned to the taxpayer and there is not a credit balance on the account, input TC 290 .00 to release the freeze. No taxpayer contact is needed. You may determine a return was sent back to the TP if Letter 178C was sent for IMF or Letter 4384C for BMF or a Form 8009-A, We Need More Information To Process Your Amended Return, was sent for the year in question by the examiner handling CATG CODE "XRET", "94X", "DUPF" base; and/or a posted TC 971 AC 270.

Note: See IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing and IRM 21.7.2.4.6.4, Social Security and Medicare Tax Adjustments, for additional information on amended returns returned to taxpayer.

5. If the module contains an open C36F control (CP 36F), route the case to the employee with the open control. It is not necessary to contact the employee working the case.

6. Research account using CII, AMS or Corporate Files On-Line (CFOL) to verify whether or not the adjustment to correct the freeze condition posted to another module. Request the adjustment document only if necessary. For additional information when requesting documents see, IRM 21.2.4.3.2 Accounts Maintenance Initial Processing.

7. When an original, amended or duplicate return is posted to an incorrect TIN or tax period and should be reprocessed or backed out, input TC 971 with relevant action code. See IRM 21.5.1.4.8, Transaction Code 971 for IMF cases and see IRM 21.7.9.3.1, Amended/Corrected/Adjusted/Original Returns that Bypass Submission Processing for BMF cases.

8. If account reflects correct information, input TC 290 .00 to release freeze.

   Note: Use blocking series 00 for TC 150 original return or use blocking series 00 for original return with duplicate TC 976/TC 977. Staple duplicate return behind original.

(6) If the case is still not resolved, and the returns cannot be secured, request a signed copy of the amended return and all schedules and attachments from the taxpayer. See IRM 21.5.1.5.4, Viewing or Requesting Documents on CII Cases, before requesting the return from the taxpayer. When reply is received, take corrective action based on response. If no reply received or the correspondence is returned undeliverable, resolve as follows:

1. If a payment was submitted with the return (TC 610 or TC 670 with a DPC 24) assess tax for the amount of the payment. If the account is in credit balance for more than the payment amount, reduce any refundable credit by the amount of the remaining overpayment.

2. If a payment was not submitted with the return, input TC 290 .00 amount to release the freeze.

(1) Caused by an unreleased Hold Code 1, 2, 4 adjustment action (TC 29X/30X) and a credit balance exists after posting. On Business Master File (BMF), it may be caused when condition code "N" (Joint Committee Case sent to Examination) posts to a Form 1120, U.S. Corporation Income Tax Return, module. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

(1) Transcript is generated when the taxpayer makes a claim (unreversed TC 470) and an adjustment in process delays the Tax Delinquent Account (TDA) (other than Collection Closing Codes 94 or 99). See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) CSCO works all Claim Pending cases. Route AMS "Summary Print" in place of the transcript to CSCO. Do not include in AMRH inventory.

(1) These are IMF cases only and are generated on credit balance accounts when a TC 130 (Account Refund Freeze) is input to a Master File account because the taxpayer owes a tax liability on an account that cannot be reached by offset. CP 44 (IMF) generates when credits are available for refund. When a second credit posts, a new CP 44 will not generate if a prior CP 44 is unresolved. Certain other freezes, such as "R", "P", and "A," suppress the CP 44. Refer to Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

(2) CSCO works all of these cases. Route any transcripts received in AMRH to CSCO; do not include in AMRH inventory.

(1) Transcript is generated when one or more of the following conditions are present:

1. TC 840 (Manual Refund) posted with no TC 150 posted.

2. TC 150 posted with CCC O (pertains to pre-settlement refunds with(out) hardship–IMF, BMF), and no TC 840 posted.

3. TC 840 and posted TC 150 is not coded with (CCC) Computer Condition Code O, and module balance is equal to or less than TC 840 amount with no TC 29X or 30X posted.

4. On IMF, a manual refund for a claimed overpayment of excess Estimated Tax (ES) credits is pending. Transcripts issued for this situation show a module frozen by both J and X conditions. See IRM 21.2.4.3.50.1, AM16 Resolution.

5. On IMF, a manual refund is pending on a module with CCC L or W and no second name line is present, or TC 540 is on any tax module and there is a module in credit status. See IRM 21.2.4.3.20, Processing TRNS46 Cases.

(1) Caused by a credit balance module with an unreversed TC 570. On IMF modules, a TC 570 will generate and set a freeze if computer condition code 3 is present. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) Based on specific posting (e.g., return with CCC "X"; TC 291 with Priority Code 7; TC 670 with an unreversed TC 420/TC 424; Form 1120F, U.S. Income Tax Return of a Foreign Corporation ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, in Status 14 going to credit balance). Consider the case resolved after taking the following action:

1. Close the case if subsequent action released the freeze.

2. Release the freeze and close the case if the credit module balance approximately equals accrued interest or the taxpayer paid twice.

3. Request the document that created the freeze and any other documents needed. For additional information when requesting documents see, IRM 21.2.4.3.2, Accounts Maintenance Initial Processing. Cross reference account data and analyze research. If, after conducting CII, AMS, CFOL and Remittance Transmittal Research (RTR) system research, you are unable to determine credit disposition, contact the taxpayer. Take appropriate action when reply is received.

(3) Refer to IRM 21.2.4.3.40.2, AMRH09 Resolution, and IRM 21.2.4.3.40.1, Computer Condition Code (CCC) 3 or U-Coded Returns, when resolving AM 09 -R transcripts.

(4) Refer to IRM 21.2.4.3.40.1.1, AM09 Follow-Up Transcripts (CCC 3 or U-Coded Returns), when resolving follow-up transcripts.

(1) VERFPYMT transcripts generate daily when a payment posts to a debit balance module resulting in a credit balance over ≡ ≡ ≡ ≡.

(2) If there are multiple freeze conditions (e.g., -W, -V, -L) on the module follow the procedures for the specific freeze.

(3) If a CP 86 notice was issued and:

1. There is an open CP 86 control, close your IDRS control base to the open CP 86 control.

2. There was a prior CP 86 issuance that was not resolved, follow procedures in IRM 21.3.1.6.49.2, Adjusting CP 86 Accounts.

(4) Research Integrated Submission and Remittance Processing (ISRP) or RTR for check copies and payment documents for the payment(s) that created the credit balance to determine whether the payment posted correctly.

(5) See IRM 21.5.6.4.35.1, -R Freeze with Credit Card Payments, for procedures when the freeze involves a payment made with a credit card.

(6) If payment posted correctly and can be identified as an overpayment, (e.g., credit balance equals reversed penalty and interest amounts; taxpayer paid same amount twice), release the credit to offset or refund.

1. See IRM 21.2.4.3.4, Accounts Maintenance Correspondence, when working VERFPYMT transcripts for guidance/criteria on sending a closing letter to the taxpayer.

(7) If payment posted to the incorrect module or taxpayer, and you can identify the correct module or taxpayer:

1. Transfer the credit to correct module or taxpayer. See IRM 21.5.8, Credit Transfers.

(8) If payment posted to the incorrect module or taxpayer and/or you cannot identify the correct module or taxpayer:

1. Ensure TC 570 is posted to prevent payment from refunding.

2. Send Letter 1687C, Unidentified Payment/Credit, to taxpayer whose account has credit. Monitor the case for 90 days.

3. If a reply is received, apply credit as taxpayer requests.

4. If taxpayer indicates payment is not theirs, or if no reply is received, transfer credit to the Unidentified Remittance File (Account 4620) or Excess Collections (Account 6800) as appropriate. See IRM 21.2.4.3.10, Applying Unresolved Credits for AMRH.

(9) If the payment posted to the account is a full or partial return of an Economic Impact Payment (EIP) the credit may need to be adjusted see IRM 21.6.3.4.2.13, Economic Impact Payments, for further information.

(10) If payment is scheduled for release, and this will cause an erroneous refund, it may be possible to stop the refund with CC NOREF. See IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P".

(11) If payment erroneously refunded, refer to IRM 21.4.5, Erroneous Refunds.

(1) The freeze is set by a credit balance module with an unreversed TC 720 (Repayment), TC 841 (Cancellation) or TC 842 (Deletion - BMF only). The module is frozen from offset and refund. For more information, see Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, and IRM 21.4.3, Returned Refunds/Releases. See IRM 20.2.4.8.5, Undeliverable, Returned, Intercepted, Non-Receipt, and Non-Negotiable Refund Checks, to determine if interest is due to the taxpayer when releasing the P- freeze.

(2) If TC 720 posts for a returned EIP payment, see IRM 21.6.3.4.2.13.3, Economic Impact Payments (EIP) - Manual Adjustments, for procedures to reverse the EIP returned refund.

(3) TC 841 can be divided into four categories:

1. Recertified: Regional Financial Center (RFC) recertifies refund for reissuance. TC 841 and duplicate TC 846 post the same cycle. Blocking series and serial number of TC 841 DLN is 88888 (no P- freeze) or 88899 (P- freeze).

2. Intercepted: Campus intercepted refund check. The blocking series and serial number of TC 841 DLN is 55555, 77798 or 77799.

3. Returned: Check is returned to RFC or the IRS (IRS returns check to RFC). Blocking series and serial number of TC 841 DLN is 99999. Send Letter 407C to the taxpayer, requesting the reason for the returned refund.

4. Direct deposits: Returned to the RFC by financial institutions post as TC 841 with block and serial 77777. If the 77777 is erroneously missing, a P- freeze results. See IRM 21.4.1.5.8.1, Direct Deposit Reject Reason Codes, for further information.

(4) Research IDRS using CC TXMOD, BRTVU, RTVUE, etc. Examine the entity at the time of the refund and the current entity. If necessary, request data from payment vouchers, cross-referenced TINs, original return, etc.

(5) Resolve case by taking the following action:

(6) If case is still unresolved, send Letter 407C, requesting disposition of the credit. Suspend the case for 90 days. If no reply is received after 90 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collections File (XSF) and close the case "NOREPLY". See IRM 21.2.4.3.10.1, Excess Collections File (XSF) and Unidentified Remittance File (URF) for AMRH.

(1) These transcripts generate when a TC 640 (Advance Payment) posts and one of the following conditions exist:

1. TC 300 posted with 23c date earlier than the TC 640 date.

2. TC 150 posted without a subsequent TC 300.

3. TC 240 posted in Civil Penalty module.

4. The TC 150, TC 640 and TC 300 appear to have posted timely and there is no regular module balance. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(1) AMRH12 transcripts generate on modules with a credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and no return posted. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

• Credit, no return, cases with TC 610 will generate statute transcripts two (2) years and six (6) months from the payment date or return due date, whichever is later.

(2) CP80 (IMF) and CP080 (BMF) notices are issued to taxpayers to request a signed copy of a return for a module with a credit balance and no return posted.

• TC 971 with Action Code 297 is systemically generated to indicate the CP80/CP080 issuance.

• Additional CP80/CP080 notices will be issued every 26 cycles until a return posts or the credit balance is resolved.
  Receipt & Control forwards CP80/CP080 replies to AMRH.

• CP80/CP080 replies must be controlled on IDRS with category code C80I for IMF and C80B for BMF with the IRS received date of the reply and will have the same aging criteria as transcripts.

• Six months prior to the statute expiration date, a final notice, CP81 (IMF) or CP081 (BMF), will be issued.
  Receipt & Control forwards CP81/CP081 replies with statute year or prior returns to the Statute Function.
  Receipt & Control forwards CP81/CP081 replies with non-statute year returns to ICT.

(3) The following exceptions do not generate AMRH12 transcripts or CP80/CP080 notices:

(1) A delinquency analysis is not required for Form 1120, U.S. Corporation Income Tax Return, with MFR 19 (Professional Service Corporation). Do not input TC 474 with 01 cycle to initiate a TDI; do not send the case to CSCO.

1. Follow all normal research and analysis prerequisites.

2. Contact the taxpayer, establish filing requirements, transfer credits, or process the return, as appropriate.

3. If no response from taxpayer or if unable to obtain a return, leave credit on Master File and close case control, "NOREPLY".

(1) Apply basic AM12 research and resolution procedures to Form 8752, Required Payment or Refund Under Section 7519, (MFT 15) and Form 720, Quarterly Federal Excise Tax Return, Abstract 11 accounts. Look for misapplied payments and/or an incorrectly filed tax return. Employees familiar with IRC Section 444 election rules and with a knowledge of the tax adjustment and credit transfer procedures in IRM 21.7, Business Tax Returns and Non-Master File Accounts, should work these cases.

(2) If a return posted and no other freeze condition exists, close the case "FRERELVER."

(3) If no TC 150 posted and the election is valid, look for existing or prior Form 1120S, Form 1065, or Form 720. Contact the taxpayer by telephone or Letter 4501C. The address or telephone number on another return or existing entity information for the same taxpayer can be used.

1. If the taxpayer replies with a signed return, verify that the applicable election year and the tax period are compatible. (e.g., if the "application election year" is 10/01/12 to 09/30/13, the Form 8752, Required Payment or Refund Under Section 7519, tax period is 201212).

2. If the taxpayer submits a copy of a return without an original signature, send a Letter 12C or Letter 143C to obtain a signature.

3. If no reply, leave credit on Master File and close control base, "NOREPLY". Forward the unsigned return to Submission Processing.

(4) If no TC 150 posted and the election is not valid, and if the taxpayer's FYM is other than 09, 10 or 11 and there is a:

• TC 054: Contact the taxpayer and request a final Form 8752, Required Payment or Refund Under Section 7519, to issue a refund of overpaid credits.

• TC 055: Route the case to Entity.

(5) If no TC 150 posted and the entity terminated the election (changed to a required tax year, December, or filed a final 1120S), and the account contains a TC 052, 057 or 058, send Letter 4501C to the taxpayer, requesting a final Form 8752, Required Payment or Refund Under Section 7519. Indicate that our records show the election was terminated and that a return must be filed to receive a refund of the credits.

(6) If the correspondence is undeliverable, see IRM 21.2.4.3.6, Undeliverable Correspondence.

1. If you cannot find a current address, leave credit on Master File and close case control, "NOREPLY."

(1) This transcript generates when a Form 2290, Heavy Highway Vehicle Use Tax Return, module (MFT 60) installment payment is past due (Status 14). See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Installment Billing Clerk works these cases; do not count in AMRH inventory.

(1) This transcript generates when the Statute expires and freezes credits from refunding and crediting. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Statute Protection function works these cases; do not count in AMRH inventory.

(1) This transcript generates when an unreversed TC 844 (Erroneous Refund) posts to a credit balance module. The account is frozen from refunding and offsetting. A "TRANS-844" transcript issues in the cycle when the subsequent credit posts. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The Erroneous Refunds function works these cases; do not count in AMRH inventory.

(1) This freeze is caused when a TC 150 posts and there are more Estimated Tax (ES) credits on the module, which may include other credits, e.g., credit elect, than is reported on the return. This freeze may be combined with a -X (Manual Refund) freeze. If both are present, the taxpayer has requested a refund of claimed overpayment for the excess credits. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(1) The FTD Credit Module can include payments made through Electronic Federal Tax Payment System (EFTPS). The transfer to the FTD Credit Module occurs automatically during the Rollover analysis. If the excess credit amount equals the TC 650/TC 660 (Doc Code 97) amount with a transaction date equal or prior to the tax period ending (minus 5 days), the TC 650/TC 660 automatically transfers into or establishes (if the first one) the FTD Credit Module. The FTD Credit Module is identified by MFT=01 and tax period=000000. MFT=01 allows this module to be placed first on the account. During Rollback analysis, the FTD Credit Module will be analyzed for a single unreversed TC 650/TC 660 (Doc Code 97) equal to the credit claimed in the tax module. If a satisfactory credit is found, a TC 652/TC 662 (reversing transaction) will post to the FTD Credit Module with the following elements from the TC 650/TC 660 transaction:

• DLN with 99 in the 9th and 10th positions

• Transaction Date

• Amount

• Micro Series Number

(2) A TC 650/TC 660 will also post to the gaining module with the following elements from the reversed credit module:

• DLN (with 99 in the 9th and 10th positions and the correct tax class)

• Transaction Date

• Amount

• Micro Series Number of the TC 650/TC 660 being reversed in the FTD Credit Module

(1) This freeze is caused when an income tax return claiming a refund is filed and there is at least one module within the past five years that has an open:

• TDI status

• AIMS module with an unreversed TC 420/424 without a posted TC 150.

• AIMS module with an unreversed TC 420/424 and there is a dummy TC 150 (ASFR) on the module.

(2) Refunds held are identified by TC 570 with 999 in the Julian date.

(3) There is a six-month window. Route these cases to CSCO immediately; do not count in AMRH inventory.

(4) See IRM 25.12, Delinquent Return Refund Hold Program, for additional information.

(5) IMF AM17 (P- freeze) category in use by RIVO.

(1) This transcript generates when a module is in credit balance status with an unreversed TC 590, 591, 593, 594, 597, 598 or 599 posted and the closing code is other than 14, 17, 18, 20 or 21. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information. Do not include in AMRH inventory. Route as follows:

• IMF - CSCO (Fresno) - Stop 81208

• BMF - CSCO (Philadelphia) - BLN 4-N31.142

(1) Route cases to CSCO; do not include in AMRH inventory. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

(1) This transcript is for BMF cases only. Transcripts generate after 16 weeks, when a module contains a TC 150 and an unreversed TC 670 which creates a credit balance and either interest or Failure To Pay (FTP) Penalty is restricted (freezes: interest "-I"; FTP "G-"). The transaction will post but will set a refund/offset freeze. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. The freeze is released:

1. By posting a TC 672, TC 29X or TC 30X.

2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4. When both FTP penalty and interest freezes are released.

(2) To resolve the transcript, check IDRS with BRTVU for return information. Request the return and all adjustment documents, if necessary. For additional information when requesting documents see, IRM 21.2.4.3.2, Accounts Maintenance Initial Processing.

1. Determine the date interest and/or Failure-to-Pay Penalty restriction was input (23c date of TC 340/341 or TC 270/271).

2. Determine module balance (tax and penalties) as of restriction date.

3. Compute the interest and/or FTP penalty from the 23c date of the restriction to the 23c/payment date.

   Caution: If a payment was transferred into the module after the interest and/or FTP penalty restriction with a 23c/payment date before the restriction, recompute the entire interest and/or penalty.

4. If the credit was intended for another module or account, transfer credit.

5. If no additional penalty/interest is due or the module balance becomes zero, input a TC 290 for zero amount to release the "J-" freeze.

6. If additional penalty and/or interest is due, assess the amount due as of the 23c date or full paid date, whichever is earlier.

(3) If the module contains a -I or G- freeze and also has any of the following freeze conditions: U-, -V, -W, -Y, or TC 521 with Closing Code 81 route transcript per IRM 21.7.11.4.5.1, Routing of CP 186, Subsequent Payment Freeze, with Freeze Code U-, -V, -W, -Y, or with a TC 521 with Closing Code 81.

(1) Transcripts generate when a TC 370 is input with a Doc Code 52. If the TC 370 has a 999 Julian date the O- freeze will not be set. The TC 370 establishes a module that includes all transactions that posted to the respective Master File and recorded on the retention register. Upon posting the TC 370, Doc Code 52, the credit is frozen from refund/offset out and TDA issuance. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(2) To resolve these accounts, use the following instructions and close the case if the subsequent action releases the freeze.

(3) Research IDRS and AMDIS for an open control. Contact the appropriate function to transfer the case.

(4) If the account does not contain a TC 150 and the freeze should be released, close the control base with activity code "FRERELINP." The account will be moved back to the retention level.

(5) If the account does not contain a TC 150 and there is no freeze on the account, close the control base with activity code "FRERELVER." The account will be moved back to the retention level.

(6) If the account does contain a TC 150, release the freeze if present with a TC 290 for zero.

(7) The AMRH case is resolved when one of the following occurs:

1. The freeze is released. Activity Code "FRERELINP" is input.

2. There is no freeze on the account. Activity Code "FRERELVER" is input.

3. There is a pending transaction that will release the freeze if present.

4. The case is routed to another function.

(1) Transcripts generate if after 30 cycles from the last posted TC 610 the module is unresolved and:

• TC 610 posted subsequent to the TC 150 and the module balance has a credit, or

• A return processed through the Remittance Processing System (RPS) posts to a module and reflects multiple TC 610 payments (remittance with return), or

• TC 150 and TC 610 having different DLNs (such as if the payment was made by EFTPS and the return was a paper return)

• A credit card payment that exceeds the balance due by ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(2) The freeze is released by:

(1) This is a Collection Statute Expiration Date (CSED) transcript. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. If received, route to CSCO.

(1) These transcripts generate when there is a TC 470 and a Collection Closing Code 94 posts to the Master File, suppressing balance due notices. This indicates the taxpayer is disputing a math error and prevents TDAs from being issued. TC 472 (Closing Code 94) or TC 29X (Priority Code 7, Blocking Series 740–769) reverses this freeze. Route these transcripts to Accounts Management; do not count in AMRH inventory. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(1) Route transcript to the AUR or BUR function in the appropriate campus. Include a "Summary Print" in place of the transcript.

(2) Resolve the credit if the AUR or BUR function routes the case to AMRH, stating the TC 922 (IMF), or TC 925 (BMF) issue that caused the transcript to generate as a 25 -R has been resolved. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(1) These transcripts generate when a module is in credit balance with an unreversed TC 590, 591, 593, 594, 597, 598, or 599, with Closing Code 014, 017, 018, 020, or 021. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information. AMRH resolves these cases using the following instructions.

• Code 014: Refer to IRM 3.17.220.2.8.1, Researching Parent Subsidiary Cases and IRM 3.17.21.9.1, Parent-Subsidiary Cases. If no open liabilities on the parent EIN, and the payment is not claimed on the parent EIN, input TC 592 and close case.

Note: If Form 1120, U.S. Corporation Income Tax Return, for the parent corporation was not filed when the AMRH transcript generated, close the transcript "NOPARRET".

• Codes 017, 018: Send Letter 112C to request return. If reply is received, process the return. If no reply, leave credit on Master File, close case control, "NOREPLY", and input TC 592.

• Codes 020, 021: Ensure filing requirements are correct. Send Letter 112C to request return. If reply is received, process the return. If no reply, input TC 592, leave credit on Master File and close case control, "NOREPLY".

• If a Limited Liability Company (LLC) was not granted filing requirements for Form 1120/Form 1120S, per TC 078 on ENMOD, or the effective date of the TC 076  is after the transcript tax period, and there is credit on the account, issue a manual refund to the taxpayer.  

(1) Route transcript to the AUR or BUR function in the appropriate campus. Include a "Summary Print" in place of the transcript.

(2) Resolve the credit if the AUR or BUR function routes the case to AMRH, stating the TC 922 (IMF) or TC 925 (BMF) issue that caused the transcript to generate as a 27 -F has been resolved. See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(1) Route these transcripts to CSCO; indicate reassignment on IDRS. See Exhibit 21.2.4-3., AMRH Freeze Table IMF/BMF, for more information.

(1) Route these transcripts, using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Ogden Accounts Management Campus, Tax Exempt (TE) (EO), MS: 6710.

(2) See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.

(1) Route these transcripts, using AMS reroute function. Attach AMS "Summary Print" to Form 3210 and send to Ogden Accounts Management Campus, Tax Exempt (TE) (EO), MS: 6710.

(2) See Exhibit 21.2.4-3, AMRH Freeze Table IMF/BMF, for more information.