21.5.6. Freeze Codes

(1) The authorities for this IRM include:

• IRC 965, Treatment of deferred foreign income upon transition to participation exemption system of taxation

• IRC 6601, Interest on underpayment, nonpayment, or extensions of time for payment, of tax

• IRC 7508A, Authority to postpone certain deadlines by reason of federally declared disaster, significant fire, or terroristic or military actions

• Policy Statement 21-1, Service Commitment to Taxpayers Service Program

• Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority

• Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence

• Policy Statement 21-4, One-stop service defined

• Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts

(1) The Taxpayer Services Chief oversees all policy related to this IRM, which is published on a yearly basis.

(2) The Accounts Management Director oversees the instructions to the employees contained in the IRM content.

(3) Accounts Management Policy and Procedures IMF (PPI) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites.

(4) Managers and leads ensure compliance with the guidance and procedures in this IRM for case resolution on freeze code affected accounts.

(5) Employees respond to adjustment requests, refund inquiries, and account status inquiries following procedures in this IRM.

(1) Program Effectiveness: Program effectiveness is measured and controlled through:

1. Managerial reviews

2. Quality reviews

3. Quarterly PPI review

(1) See the table below for a list of acronyms commonly used in this IRM. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database.

(1) Related resources include:

• Document 6209 IRS Processing Codes and Information

• IDRS Command Code Job Aid

(1) Refer taxpayers to TAS when the contact meets TAS criteria and you can't resolve the taxpayer's issue the same day. See IRM 13.1.7.3, TAS Case Criteria, for more information. Same day cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks for a referral to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.5, Same Day Resolution by Operations.

(2) Complete Form 911/e-911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and route the form to TAS.

(3) For more information on routing cases to TAS refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

(1) The A- freeze is set when all the following occur:

• There is a credit available for offset;

• A module has a balance due of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡; or,

• The earliest Collection Statute Expiration Date (CSED) has expired on a balance due module.

(2) A CSED transcript generates and is worked in the Collection function. The account is frozen and is released when a Transaction Code (TC) 534 is input. Refer to IRM 5.19.10.5.5, CSED (SPC3) Transcript, for more information on the A- freeze.

(1) The -A freeze is set when a duplicate return (Transaction Code (TC) 976), subsequent return (TC 977), a TC 971 with Action Code (AC) 010 or AC 012-015 (amended return), or a TC 971 AC 016 (international return) posts to an account. A CP 36, Individual Master File (IMF) Duplicate Filing Notice, or CP 193, Business Master File (BMF) Duplicate Filing Condition (created by a frozen account), is generated and forwarded to the campus AM paper function. The -A freeze holds refunds until it is released.

(2) Refer to IRM 21.5.6.4.35.3.2, -R Freeze Paper Procedures for Accounts with Return Integrity Verification Operations (RIVO) Involvement, for instructions when working Form 1040-X, Amended U.S. Individual Income Tax Return, cases with both a -A and RIVO -R freeze.

(3) Refer to IRM 21.6.7.4, Adjusting Individual Tax Accounts Procedures, for Individual Master File (IMF) and IRM 21.7.9, BMF Duplicate Filing Conditions, for Business Master File (BMF) for instructions when working a -A freeze case.

(4) Take the following action during a telephone inquiry or field office inquiry:

(1) The B- freeze is set when:

• A payment erroneously posts to a wrong period which is fully paid;

• An offset from another period pays off an account prior to the payment posting; or,

• A subsequent payment posts to an account that appears to be full paid but has penalty and interest restrictions

(2) To resolve a B- freeze take the following actions:

(1) The -B freeze is set when the Statute of Limitations for a refund has expired. Tax modules with a -B freeze generally have a Transaction Code (TC) 820 to transfer the overpayment to Excess Collection when the overpayment is on a delinquent original return.

(2) If staffing the toll-free lines:

(3) If working a paper case and there is an open control (other than category STEX) to an employee, coordinate with the employee assigned to the open control before acting.

(4) If there are no other open controls, or if the only other open control is category STEX, phone and paper assistors resolve the -B Freeze:

(1) The C- freeze is set when there is:

• Refund holds, refer to IRM 21.5.6.4.5.1, C- Freeze - Refund Holds;

• Offset overflow - The offset storage within IDRS is not large enough to hold all generated transactions; or,

• A credit balance has been completely offset and two or more debit modules still exist. Refer to IRM 3.14.1.6.11.3, Offset Overflow Freeze (C-).

(1) The -C freeze, Combat Zone Indicator, is set when a Transaction Code (TC) 150 posts with Computer Condition Code (CCC)/Return Condition Code (RCC) "K" or a TC 500 is input with CCC/RCC 52, 54, or 56 to any module on the account. Refer to IRM 5.19.10.6, Combat Zone Accounts, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The D- freeze is set when:

• Taxpayer claims more estimated tax credits than are available. The D- freeze may also result in a Transaction Code (TC) 667 resequencing to the spouse’s account on joint returns. The module is frozen;

• Taxpayer with an outstanding liability on a previous joint return files a return showing a married filing separate or single filing status;

• Taxpayer with an outstanding liability on a previous single or separate return files a return showing a married filing joint filing status;

• The primary social security number (SSN) on a joint return is the secondary SSN on a prior year return that has an outstanding liability; or,

• A TC 470 closing code (CC) 97 posts; freezes entire account (all modules) from offset in or out (Large Corporation Offset Freeze). A TC 470 CC 97 does not freeze designated overpayments from refunding.

(2) No action is needed to release a D- freeze and credit transfers should not be input:

(1) The -D Refund Statute Expiration Date (RSED) freeze is set when:

• An expired RSED is present;

• An IMF/Business Master File (BMF) adjustment (Transaction Code (TC) 29X/30X) posts and creates a credit balance that is comprised of pre-paid credits to the account; or,

• A return posts to a Substitute for Return (SFR) tax module and the IRS received date of the source document/SFR return is more than three years after the due date or extended due date, whichever is later.

(2) All or part of the credit must be made up of prepaid credits (prepaid credits are credits posted by the due date of the return). The credit is frozen, and an RSED-STAT transcript is generated and distributed to the Statute function for resolution 4 cycles after the -D freeze is set.

(3) If 45 days have passed since the cycle date of the TC 29X/30X that created the -D freeze, prepare Form 4442/e-4442, Inquiry Referral, and forward to the Statute function where the RSED-STAT transcript generated, along with any documentation the taxpayer furnishes.

(4) If there is an SFR/ASFR assessment on the account please refer to IRM 4.13.1.3.2, Function Responsible & Routing Instructions, to identify the correct function to send the Form 4442/e-4442, Inquiry Referral.

• For SFR routing purposes, select IRM Category Audit Reconsideration on the referral and fax it to the applicable SFR campus. Refer to SERP Audit Reconsideration Requests - Central Reconsideration Unit (CRU) Addresses

• For ASFR routing purposes, select IRM Category Automated Substitute for Return (ASFR) on the referral and fax it to the ASFR Unit at the controlling campus. Refer to SERP Who/Where Form 4442 Referral Fax Numbers, for more information.

• Advise the taxpayer to expect a response within 30 days.

(5) Do not send Form 4442/e-4442, Inquiry Referral, prior to 45 days. Refer to IRM 25.6.1.11.1.4.2.17, Resolving RSED–STAT Transcripts, for more information.

(1) The E- freeze is set when no original return (Transaction Code (TC) 150) has posted and:

• A duplicate (BMF TC 976) or amended (IMF TC 977) return posts to the tax module;

• A CP 190, Notification that an Amended Return was Received but an Original Return was not Received, (BMF) is issued; or,

• A TC 971 Action Code (AC) 010 or AC 012−016 is input.

(2) The module is frozen from offset or refund until the freeze is released by the posting of the TC 150.

1. The Campus AM Paper function is assigned E- freeze cases. You must coordinate actions with the controlling employee. If the case is not controlled, or is controlled to a clerical number, AM toll-free telephone assistors must prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate, except Puerto Rico who will send the Form 4442 to the Brookhaven Campus paper function until further notice. For BMF cases, see IRM 21.3.5.4.3, How to Transmit/Route Referrals to Another Office/Function.

   Note: Follow procedures in IRM 21.4.1.4.1, Locating the Taxpayer’s Return, for suggested research command codes that provide information on paper and electronic returns. Follow procedures in IRM 21.4.1.4.1.1, Return Not Found, for paper and electronic filed returns not found and the actions needed for resolution.

2. BMF: If there is Return Integrity Verification Operations (RIVO) involvement on the tax module (i.e., open control, TC 971 AC 711, or TC 973), refer to IRM 25.23.11.6.3, BMF Returns Selected for RICS Review, for additional procedures to follow. Do not process the amended/duplicate return as the original.

3. Resolution of an E- freeze depends on whether the taxpayer filed a duplicate or amended return.

(3) If the taxpayer has sent in correspondence (late reply to Letter 12C, Form 1040-X or a copy of the Form 1040), thorough research must be completed to determine that the return moved to MFT 32 is the true taxpayer, and all the income belongs to the taxpayer(s). Before making any adjustments, Command Codes (CC) RTVUE, CC TRDBV, CC IMFOLE and CC ENMOD should be researched to determine if Submission Processing Specialized Identity Theft (SPIDT) or Return Integrity Verification Operations (RIVO) moved the original return to MFT 32. Follow the below chart to determine where to forward the Form 4442/e-4442, Inquiry Referral:

(1) The -E freeze is set when:

• A BMF return or subsequent transaction posts with a balance due (any module debit) and there is a discrepancy in the amount of FTDs claimed. See IRM 21.7.1.4.6.1, -E Freeze/Debit Offset, for more information.

• Transaction Code (TC) 810 is placed on an IMF account by Compliance or Return Integrity and Compliance Services (RICS)

(2) A -E freeze prevents generated offsets into the module.

(3) Resolve a -E freeze in one of the following ways:

(4) Use the instructions below when processing amended returns on -E freeze cases:

(1) The F- freeze is a Frivolous Return Program freeze set by posting a Transaction Code (TC) 971 Action Code (AC) 089. Refer to IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The -F freeze is an advance payment freeze set when a taxpayer submits a payment for a determined deficiency prior to assessment (Transaction Code (TC) 640).

(2) To resolve the -F Freeze:

(1) The G- (Restricted Failure to Pay Penalty) freeze is set by:

• A Transaction Code (TC) 270 generated by the posting of TC 150 with Computer Condition Code (CCC)/Return Condition Code (RCC) "Z" or CCC/RCC "K", refer to Document 6209, Section 3.5, Computer Condition Codes, or

• A TC 270 or TC 271 input with an adjustment action

(2) To resolve the G- Freeze:

(1) The -G (Math Error) freeze is set when a taxpayer’s return is changed or corrected during processing, or by a Transaction Code (TC) 290, blocking series 77/78, adjustment.

(1) The H- freeze is set when a taxpayer overpays on an individual return while owing a balance on a BMF account. The freeze is automatically released in two cycles (from the date H- freeze is set) by a Transaction Code (TC) 896 on the IMF module.

(2) If the freeze does not release in two cycles, release it manually, and transfer the required funds to satisfy the outstanding liability (including accrued penalties and interest) using Command Code (CC) ADD24 or CC ADD34. Refer to IRM 21.5.8, Credit Transfers, or input a correcting adjustment using CC REQ54.

(3) A CP 185, Frozen Designated Penalty Payment Transcript, is generated on a BMF module when all the following conditions are met:

• TC 690 posts to a module,

• There is no posted unreversed penalty on the module, and

• The payment puts the module in credit balance.

1. Reversal of the credit

2. Posting of a penalty

3. Input of TC 290 or TC 300 with a penalty

4. Automatic eight-cycle release

(1) The -H (Credit Balance on a BMF Module) freeze is set when a payment posts to a tax period for which there is no filing requirement (Status code is 06 and Transaction Code (TC) 59X on module).

(2) To resolve the -H Freeze:

(1) The I- freeze is set when a taxpayer files a return that posts to an invalid IMF segment or when a taxpayer fails to provide requested information resulting in an unprocessable code. A Computer Condition Code (CCC)/Return Condition Code (RCC) "U" appears on Command Code (CC) TXMOD and CC RTVUE. Credit Interest has been restricted. Refer to IRM 21.5.4, General Math Error Procedures, when SSN is invalid or missing to resolve math error issues created by the invalid SSN.

(2) Resolve I- freeze issues by taking one of the following actions:

(3) If a scrambled SSN indicator "20" is present on CC ENMOD, or an open control with category "SCRM", or "SSA2", prepare Form 4442/e-4442, Inquiry Referral, to the controlling CSR, however, do not send a referral on an open CII case, instead, add the information as a CII case note. Non-AM assistors, or if there is no open control, prepare a referral as outlined in IRM 21.6.2.3.3(6), Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases.

(4) For other reasons an I- freeze would generate, and the related release actions, refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The -I (Debit Interest) freeze sets when a manual abatement or assessment requirement is placed on an account. The -I freeze is generated when a Transaction Code (TC) 340/341 posts or when Computer Condition Code (CCC)/Return Condition Code (RCC) "Z" is placed on an account identifying combat zone or contingency operation taxpayers entitled to an automatic postponement of a deadline. You must manually compute interest on adjustments input on an account with the -I Freeze.

(2) Do not take any action to release the freeze.

(1) The J- freeze on IMF is set when a taxpayer claims fewer credits on the return than are available on Master File. Determine who the excess credits belong to. Verify the estimated tax payments were not included with the withholding claimed on the return. Refer to IRM 21.6.3.4.2.2.1, Withholding Adjustments.

(2) Information from the taxpayer determines whether and how you can resolve inquiries concerning discrepancies in estimated tax credits.

(3) Release the J- freeze by using one of these methods:

(1) The -J (Math Error) freeze is set when a taxpayer disagrees, without substantiation, with the notice of a math error that increased the tax and/or decreased credits and the IRS abates the change at the taxpayer’s request per IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing. Credit on the account is frozen and the case is set up on the Audit Information Management System (AIMS) data base for review.

(2) The -J freeze is set by Transaction Code (TC) 470 with closing code (CC) 94, converting a previously set -G freeze. The -J freeze prevents issuance of balance due notices or transition into TDA status prior to the adjustment posting. The -J freeze should only be on the module until the adjustment posts.

(3) Follow the procedures in the IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing. Refer to IRM 21.5.3, General Claims Procedures, for more information.

(1) The K- (Erroneous Credits) freeze is set when the module balance is a credit, but the credit is not entirely refundable. A debit clearance (Transaction Code (TC) 606) that posted prior to an additional credit frequently causes a K- Freeze.

(2) Release the K- freeze by taking one of the following actions:

(1) The -K freeze is set by including a specified hold code (HC) in a Data Processing (DP) or Examination adjustment. Credit module balances are frozen from refund or offset when a Transaction Code (TC) 29X/30X posts with Hold Code (HC) 1, 2 or 4.

(2) Question the taxpayer, then research IDRS/Corporate Files OnLine (CFOL) to ensure:

• There are no open control bases.

• The return is not missing essential forms or schedules.

• Research indicates no manual refund is being issued.

• Credit is not being transferred to Excess Collections or the Unidentified File.

• Account does not need a credit elect.

• TC 150 has not been moved to another tax year, but prepaid credits were left on the account. Request a copy of the correct return for the account from the TP and adjust the account.

• No other liabilities or open Examination cases exist, and taxpayer is entitled to the credit.

• If a scrambled SSN indicator "20" is present on Command Code (CC) ENMOD, or an open IDRS control category "SCRM" or "SSA2" is present, follow procedures in IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases.

(3) If the freeze should be released, input TC 290 for .00. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48, for more ways to release a -K Freeze.

(4) Return Integrity Verification Operations (RIVO) generally holds refunds by using a -R or P- freeze. If, however, an account has a -K freeze and RIVO indicators, the HC 1 or 4 may have been used to hold the refund because the RIVO issues have not been addressed. More research is needed to determine proper case resolution. For a listing of RIVO indicators, refer to IRM 21.5.6.4.35, -R Freeze and IRM 21.5.6.4.31, P- Freeze Overview.

(5) If there is an unresolved RIVO issue on the account, do not release the refund. Follow the chart below to advise the taxpayer:

(1) This freeze is set on BMF when a Master File Tax (MFT) 60 module (Form 2290, Heavy Highway Vehicle Use Tax Return), has a credit balance of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• The freeze prevents erroneous refunds.

• The credits are recorded on the Form 2290 credit report, which is worked by the Centralized Excise Tax Group at the Cincinnati campus.

• The module is frozen from refund and offset.

(2) An L- freeze is also generated for IMF from input of a Transaction Code (TC) 971 Action Code (AC) 065 when Form 8857, Request for Innocent Spouse Relief, is received.

(3) For resolution of this freeze refer to IRM 25.15, Relief from Joint and Several Liability, for Innocent Spouse procedures. Refer to IRM 21.7.1.4.4.4, Excise Taxes, for Form 2290 instructions. Also refer to IRM 21.5.8, Credit Transfers, for credit transfer instructions.

(1) The -L (Open Examination Indicator) freeze is set when a Transaction Code (TC) 420 or TC 424 posts to an account that has been referred to Examination. It does not freeze the account. Before making adjustments to the account, research the following IRMs for specific procedures:

• IRM 21.5.3.4.7, Processing Claims and Amended Returns with Examination Involvement

• IRM 21.5.4.5.4, Math Error Substantiated Protest Processing

• IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing

• IRM 21.5.10.3.1, Integrated Data Retrieval System (IDRS) Research Exam Issues

(2) If this is a duplicate return, an IMF internal notice CP 93, Duplicate Filing Condition on Module Under Exam Investigation, is issued. A CP 293, Duplicate Filing Condition on Module Under Audit Investigation, is generated when a duplicate return posts to a BMF account with an open TC 420 present.

(3) No action is required to release a -L freeze.

(4) Initiate the necessary actions to correct entity information and input credit transfers even though a -L freeze is present.

(1) The M- freeze is an account transfer freeze set by posting a Transaction Code (TC) 400. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The -M freeze indicates a Maritime Industry Filer. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The N- freeze is set if a module is in notice status. This freeze is on the IMF and the Automated Non-Master File (ANMF) until the balance becomes zero or a TDA.

(2) Refer to IRM 21.2.1.5, Non-Master File, for information on non-master file accounts.

(3) Refer to IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance, for more information on notices. Refer to Document 6209, Section 9, Notices and Notice Codes, for a listing of notices and notice codes.

(1) The -N freeze is set by the Independent Office of Appeals (Appeals) area on previously sustained penalties. Refer to IRM 20.1.1.3.5.1 (5), Subsequent Requests for Penalty Relief, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The O- freeze indicates the re-establishment or account reactivated freeze set by the input of a Transaction Code (TC) 370 when a module is transferred from the Retention Register to the Master File. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The -O (Disaster Indicator) freeze is only input systemically by Information Technology Services (IT) at the request of the Disaster Program Office or on a case-by-case basis by Compliance personnel. The -O freeze:

• Allows for special penalty and interest calculations;

• Suppresses some Master File and IDRS notices;

• Does not freeze the module from refunding;

• May be systemically set on identified taxpayer accounts in federally declared disaster areas; and,

• Is released when the current date is beyond the secondary date (disaster ending date) of the Transaction Code (TC) 971 Action Code (AC) 087.

(2) When the Internal Revenue Service decides to extend tax relief to taxpayers affected by a disaster, a notice is issued to the public outlining the relief that is being granted. The notice advises those taxpayers who reside outside the declared area but whose records, principal place of business, or accountant were inside the declared area to call the Disaster Hotline to self-identify. A chronological list, by FEMA number, of all the disaster declarations can be accessed to research the relief provided by the disaster office at IRS Disaster Assistance Program, http://www.icce.irs.gov/fema. Employees should research this website to validate the covered FEMA disaster area.

(3) If you receive a call from a tax professional who is in a covered disaster area and maintains records for several taxpayers located outside the disaster area, inform the tax professional to:

• Call the Special Service line 866-562-5227

• Prepare an excel spreadsheet for 10 or more taxpayers and mail it to:
  
  Internal Revenue Service
  Planning & Analysis Staff
  4800 Buford Highway
  Stop 96C
  Chamblee, GA 30341
  

• Refer the tax professional to the IRS website Tax-Professionals/Bulk-Requests-from-Practitioners-for-Disaster-Relief, for more information on completing the spreadsheet.

(4) If a tax professional calls for a single taxpayer account, third-party telephone contact requires IRS assistors to authenticate a tax professional’s authorized relationship to act on behalf of a taxpayer through Power of Attorney. The Centralized Authorization File (CAF) must have the POA before the relief is added to a taxpayer’s account, or the tax professional may ask the assistor if a POA may be faxed for processing. Refer to IRM 21.3.10.3, Authentication and Disclosure Guidelines, for more information.

(5) If a taxpayer calls who resides inside the federally declared disaster area, without a ZIP Code found on ICCE, they can provide the name of their county, and self-identify if their county is found on the Disaster Declaration for their state. If a taxpayer calls who resides outside the federally declared disaster area but whose records, principal place of business, or accountant/preparer were inside the federally declared disaster area, take the following steps:

• Authenticate the taxpayer;

• Request the ZIP Code and the county of the area where they reside, or where their records, principal place of business, or accountant/preparer is located;

• Refer to the http://www.icce.irs.gov/fema to validate the covered disaster area using the ZIP Code and/or county obtained from the caller;

  Note: A list of the designated counties can be found on the Disaster Declaration link.

• Locate the state in which the disaster occurred. Using the ZIP Code and/or county the caller provided, research the S and O freeze columns to determine which freeze to input;

• If the ZIP Code and/or county is located under the -S freeze, refer to IRM 21.5.6.4.37, -S Freeze, to input, the TC 971 AC 688 and additional information; and,

• If the ZIP Code and/or county is located under the -O freeze, input the TC 971 AC 087.

(6) For input of the TC 971 AC 087:

• Use CC ENMOD of the affected taxpayers account;

• Input CC REQ77;

• Line 2, literal "TC" enter 971;

• Line 3, literal, "TRANS DATE" input the disaster relief period start date;

• Line 7, literal, "SECONDARY DT" input disaster relief period end date;

• Line 8, literal "TC971/151-CD" input 087; and,

• Line 8, "FEMA-NUM" input the proper declaration number (i.e., FEMA-4062)

(7) For more disaster related information refer to:

• IRM 25.16.1.2, Federal Disaster Declaration Process, for disaster and emergency relief information on administrative guidance and cross-functional operating procedures

• IRM 20.1.2.2.2.2, Federal Disaster Area - IRC 7508A, and IRM 20.2.7.13, IRC 7508A, Authority to postpone certain deadlines by reasons of Federally declared disaster, significant fire, or terroristic or military actions.

• IRM 25.16.1.7.2, -O Freeze

• IRM 21.5.3.4, General Claims Procedures, for expedited processing of disaster claims

(1) The P- Freeze (Refund Repayment, Cancellation, or Deletion) is set by the following:

• A Transaction Code (TC) 720 (a portion of a refund returned by a financial institution or an erroneous refund repayment);

• A TC 841 when a taxpayer returns a paper refund check, a bank returns a questionable direct deposit refund, or a refund is stopped prior to issuance. The transaction credits the tax module for the returned, canceled, or deleted refund. Refunds stopped by RIVO have a blocking series of 77711, 77712, 77713, or 77714 and/or an open IDRS control with category code "PFRZ" and an IDRS number 148XXXXXXX. Refer to IRM 21.5.6.4.31.2, P- Freezes with Return Integrity Verification Operations (RIVO) Involvement. Refer to IRM 21.4.1.5.10, Refund Intercept Command Code NOREF with Definer "P”, for more information about intercepted refunds; or,

• A TC 842 (BMF only) refund deletion.

(2) A TC 841 also follows a check claim initiated with reason for non-receipt code "H", "X", or when an undeliverable check is incorrectly coded by the Regional Financial Center as a returned check (returned by the taxpayer). Refer to IRM 21.4.3.5.6, Resolving Returned Expired Refunds Limited Payability, and IRM 21.6.4.4.15.3, Adjustment Considerations -Revenue Act of 1978, Section 530, for more information.

(1) The -P freeze is set on MFT 05 (Form 1041, U.S. Income Tax Return for Estates and Trusts), to set a beneficiary offset freeze. Refer to IRM 21.7.4.4.1.12.3, CP 208, Potential Credit Transfer Action Form 1041, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The Q- (FTD Discrepancy) freeze (BMF) is set when a BMF return posts with unclaimed excess credits. The freeze prevents the computer from offsetting to a balance due module or from refunding to the taxpayer.

(2) The Q- freeze is set when a return has completed processing and excess FTD credits are available. The taxpayer is notified of the discrepancy in credits.

(3) Refer to IRM 21.7.11.4.9, CP 267, No Math Error - Credit Offset Notice, and CP 268, Math Error - Credit Offset Notice - Notices of Excess Credit, for procedures for working the Q- freeze on CP 267 notices.

(1) The -Q (Unallowable Refund) freeze is set by Transaction Code (TC) 576. The freeze holds the unallowable portion of the refund. The balance of the overpayment is issued. Usually, these accounts are Examination referrals or subject to special programs such as the Revenue Protection Strategy.

(2) The freeze is set when amounts claimed on a return are unallowable by law.

(3) For more information, refer to IRM 4.19.15.15.6.1, Resolving the -Q Freeze.

(4) Examination determines if the item causing the -Q freeze is allowable. DO NOT release the refund. Research Command Code (CC) AMDISA for the current AIMS status. Refer to Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases, or Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, for the correct procedures. See IRM 21.5.10.3.1, Integrated Data Retrieval System (IDRS) Research Exam Issues, for more information.

(5) On BMF accounts, the -Q freeze is set to hold credits on potential identity theft, fraud/questionable refund, and bank refund items pending review. The freeze is set by the posting of a TC 810 and applicable Responsibility Code (RC):

• RC 4 indicates a Frivolous Return.

• RC 5 indicates RICS BMF IDT/Entity Fabrication (EF) review.

• RC 6 indicates RICS Bank Lead review. See IRM 25.25.8.3.3, BMF External Lead Procedures, for more information.

• RC 8 indicates RICS Referral to SBSE.

(6) Take the following action when a phone call is received on a BMF account with a -Q freeze:

(1) The -R freeze is set when there is an additional tax liability pending and a Transaction Code (TC) 570 posts to a module.

(2) Refunds with Return Integrity Verification Operations (RIVO) involvement may have a -R freeze on the module. RIVO involvement can be identified by:

• A TC 570 with all fives in the blocking series and serial number of the DLN (e.g., XXXXX-XXX-55555-X) (BMF)

• A TC 971 Action Code (AC) 052

• A TC 971 AC 122

• A TC 971 AC 134

• A TC 971 AC 140

• A Computer Condition Code (CCC)/Return Condition Code (RCC) "1"

• A CCC/RCC "3" and another RIVO marker

• A Command Code (CC) NOREF history with an IDRS control base (open or closed) containing an IDRS assignment number 148XXXXXXX

  Note: If RIVO was unable to stop the refund with the CC NOREF, follow normal refund inquiry procedures, refer to IRM 21.4.1.4, Refund Inquiry Response Procedures.

• A TC 971 AC 199 with a RIVO MISC field, refer to IRM 25.25.5-2, Transaction Code (TC) 971 Action Code (AC) 199 Miscellaneous (MISC) Field Literals for RIVO. This transaction is not reversed, therefore, if the refund has been issued, refer to IRM 21.4.1.4, Refund Inquiry Response Procedures

• A TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195"

• A TC 971 AC 522 with MISC field "WI RICS IDTCLM" (BMF)

• A control previously assigned to IDRS assignment number 1481055555, with a category code of "TPPI", and a history showing potential IDT (BMF)

  Note: For any Employment Tax Series Returns (not all BMF), if the closed control base activity code or history item within the control base section contains "REF2SBSE", send Form 4442/e-4442, Inquiry Referral, via secure email, to *SBSE ET WSD Referrals. In the subject line, notate "Form 4442 – REF2SBSE". Advise the taxpayer to allow 60 days for a response

  .

• Unreversed Taxpayer Protection Program (TPP) indicators. Refer to IRM 25.25.6.1.7, Taxpayer Protection Program Overview, for a listing of TPP indicators. Follow IRM 25.25.6.6, Non-Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers, to assist the taxpayer

  Note: If the TPP indicators have been reversed, and the refund is being held by a RIVO freeze, continue with the procedures in IRM 21.5.6.4.35.3.1, -R Freeze Phone Procedures for Accounts With Return Integrity Verification Operations (RIVO) Involvement, or IRM 21.5.6.4.35.3.2, -R Freeze Paper Procedures for Accounts With Return Integrity Verification Operations (RIVO) Involvement, as appropriate.

(3) A -R freeze is set when an injured spouse claim is received with the original return. IDRS contains a TC 150 with blocking series 92 and a TC 570. Follow procedures in IRM 21.4.6, Refund Offset, to resolve these issues.

(4) A -R freeze is set when a TC 670 posts to a debit module and creates a credit balance of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Follow procedures in IRM 21.5.6.4.35.2, Resolving -R Freeze, for resolution.

(5) A -R freeze is set when a Form 8857, Request for Innocent Spouse Relief, request is attached to a current year tax return. Refer to IRM 25.15.1.6, Form 8857, Request for Innocent Spouse Relief, for more information.

(6) A -R freeze is set when a multiple (DUPTIN) filing condition occurs. Refer to IRM 21.6.7.4.5, Multiple Uses of Taxpayer Identification Numbers - CP 36F (DUPTIN Filing Condition), for more information.

(7) A -R freeze is set when an IRC 965 Transition Tax on Unclaimed Foreign Earnings is claimed on a return for tax years 2017 and 2018. The module has a TC 670 with a Designated Payment Code (DPC) 64 and/or a CCC/RCC "3" for IMF or a CCC/RCC "X" for BMF. The account contains a TC 766 with Credit Reference Number (CRN) 263 (deferred amount) and a TC 971 AC 114 (total net tax liability under section 965). Refer to IRM 21.5.13, IRC 965 Transition Tax Procedures - Accounts Management, for more information.

(8) The -R (Additional Tax Liability) freeze is set when the following conditions occur:

(9) If the taxpayer calls to change their address, and they do not meet the oral statement authority for the change and there is NO Z freeze on the account, inform the caller to complete and submit a Form 8822, Change of Address. Inform the taxpayer they can obtain a copy of Form 8822 by going to www.irs.gov or offer to mail the information to them. If there is a Z freeze on the account, follow procedures in IRM 21.5.6.4.52, -Z Freeze.

(10) For more information on Criminal Investigation processing and when to refer to that function refer to IRM 21.5.6.4.52, -Z Freeze.

(1) The R- (Remittance Processing System (RPS) Multiple Transaction Code (TC) 610) freeze is set when the module has one of the following conditions:

• More than one TC 610 is present on the same module when the TC 150 posts

• If another taxpayer’s payment (TC 610) posts to the wrong account or when a taxpayer submits multiple payments (TC 610)

• If a TC 610 posts with Doc Code 19, 70, or 76 resulting in a credit of $25 or more

(2) Release the R- freeze by one of these methods:

(1) The -S freeze has been added to IMF and BMF Master File processing for taxpayer accounts in Presidentially declared disaster areas. The -S freeze performs the same functions as the -O freeze for systemic penalty and interest relief. It does not, however, provide compliance relief.

(2) When the Internal Revenue Service decides to extend tax relief to taxpayers affected by a disaster, a notice is issued to the public outlining the relief that is being granted. The notice advises those taxpayers who reside outside the declared area but whose records, principal place of business, or accountant were inside the declared area to call the Disaster Hotline to self-identify. A chronological list, by FEMA number, of all the disaster declarations can be accessed to research the relief provided by the disaster office at IRS Disaster Assistance Program, http://www.icce.irs.gov/fema. Employees should research this website to validate the covered FEMA disaster area.

(3) If a tax professional is located in a covered disaster area and maintains records for several taxpayers located outside the disaster area, inform the tax professional to:

• Call the Special Service line 866-562-5227

• Prepare an excel spreadsheet for 10 or more taxpayers and mail it to:
  
  Internal Revenue Service
  Planning & Analysis Staff
  4800 Buford Highway
  Stop 96C
  Chamblee, GA 30341
  

• Refer the tax professional to the IRS website Tax-Professionals/Bulk-Requests-from-Practitioners-for-Disaster-Relief, for more information on completing the spreadsheet

(4) If a tax professional calls for a single taxpayer account, third-party telephone contact requires IRS assistors to authenticate a tax professional’s authorized relationship to act on behalf of a taxpayer through Power of Attorney. The Centralized Authorization File (CAF) must have the POA before the relief is added to a taxpayer’s account, or the tax professional may ask the assistor if a POA may be faxed for processing. Refer to IRM 21.3.10.3, Authentication and Disclosure Guidelines, for more information.

(5) If a taxpayer calls who resides inside the Presidentially declared disaster area, without a ZIP Code found on ICCE, they can provide the name of their county, and Self-Identify if their county is found on the Disaster Declaration for their state. If a taxpayer calls who resides outside the Presidentially declared disaster area but whose records, principal place of business, or accountant/preparer were inside the Presidentially declared disaster area, take the following steps:

• Authenticate the taxpayer

• Request the ZIP Code and the county of the area where they reside, or their records, principal place of business, or accountant/preparer is located.

• Refer to the http://www.icce.irs.gov/fema, to validate the covered disaster area using the ZIP Code and/or county obtained from the caller.

  Note: A list of the designated counties can be found on the Disaster Declaration link.

• Locate the state where the disaster occurred. Using the ZIP Code and/or the county the caller provided, research the S and O freeze columns to determine which freeze needs to be input.

• If the ZIP Code and/or county is located under the -O freeze the CSR refer to IRM 21.5.6.4.30, -O Freeze, for more information on inputting the Transaction Code (TC) 971 Action Code (AC) 087.

• If the ZIP Code and/or county is located under the -S freeze, input the TC 971 AC 688.

(6) For input of the TC 971 AC 688:

• Use Command Code (CC) ENMOD of the affected taxpayers account

• Input CC REQ77

• Line 2, literal "TC" enter 971

• Line 3, literal, "TRANS DATE" input the disaster relief period start date

• Line 7, literal, "SECONDARY DT" input disaster relief period end date

• Line 8, literal "TC971/151-CD" input 688

• Line 8, "FEMA-NUM" input the proper declaration number (i.e., FEMA-4062)

(7) If taxpayers were assessed any penalties during the relief period, the penalties systemically reverse upon the posting of the TC 971 AC 688 from the 1st day of the relief period start date until the 1st day after the relief period end date. Refer to IRM 20.1.2.2.2.2 (7), Federal Disaster Area - IRC 7508A, for more information.

(8) More disaster information can be found in:

• IRM 25.16.1.2, Federal Disaster Declaration Process, for disaster and emergency relief information on administrative guidance and cross-functional operating procedures

• IRM 25.16.1.7.1, -S Freeze

• IRM 20.1.2.2.2.2, Federal Disaster Area - IRC 7508A, and IRM 20.2.7.13, IRC 7508A, Presidentially Declared Disaster or Terroristic or Military Actions

• IRM 21.5.3.4, General Claims Procedures, for expedited processing of disaster claims

(9) The -S freeze is released when the current date is beyond the secondary date (disaster ending date) of the TC 971 AC 688.

(1) The S- freeze is the undelivered refund check freeze set when:

1. The Transaction Code (TC) 740 generates when a check is returned as undeliverable by the post office

2. A return with a refund due attempts to establish a module on Master File without an address. Instead of the overpayment refunding, an S- freeze generates. The S- freeze posts without a TC 740 posted to the account. For more information, refer to IRM 21.4.1.4.5, Return Processed But No Address On File

3. If RIVO has changed the address on a suspected ID theft case to the service center address, do not change the address, Oral Statement Authority (OSA) does not apply, see IRM 25.23.2.3.7 (3), When to Update the Victim's Address

4. There is a cancellation of credits on an outstanding refund check 14 months after the date of issuance

(2) Release the S- freeze through one of the actions in the following chart. Also refer to IRM 21.4.3.5.3, Undeliverable Refund Checks.

(1) The T- freeze is a TDA status alpha indicator showing the account is assigned to Collection. The module is not frozen.

(2) T- freeze accounts are assigned to specific Collection functions which are indicated by the Status Code: Status 22 is in ACS (Automated Collection System), Status 24 is in the Queue, and Status 26 is in the Collection Field Function (CFF) a revenue officer assignment.

(3) Entity changes, record of account requests, etc. may be processed in the normal manner, however, be aware of the above codes when considering changes that affect the balance due.

• Status 22 Refer to IRM 5.19.1.4, Balance Due Research and Balance Due Collection First Read Process (CFRP), for any tax adjustment or installment agreement action on this account. For procedures involving amended returns or collection related correspondence, refer to IRM 21.3.3.4.8.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence

• Status 24 Follow normal Balance Due procedures. Refer to IRM 5.19.1, Balance Due. For procedures involving amended returns, or collection related correspondence refer to IRM 21.3.3.4.8.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence

• Status 26DO NOT take any tax adjustment or installment agreement action on this account. For telephone inquiries, if contact by the revenue officer (RO) has been received, instruct the taxpayer to call the RO assigned to the account (the telephone number is listed on correspondence issued by the RO). If the taxpayer does not wish to call, prepare and forward Form 4442/e-4442, Inquiry Referral, to the RO group (SERP does not have individual RO TDA/TDI Assignment (TSIGN) numbers; only the group numbers.). Refer to the SERP home page under the Who/Where tab for RO by TSIGN/ZIP/STATE. This list provides the RO group assignment number, the ZIP Codes related to it, including fax number, telephone number, and address.
  
  If the taxpayer has not been contacted by the RO, follow procedures in IRM 5.19.1.4, Balance Due Research and Balance Due Collection First Read Process (CFRP).
  Refer to IRM 5.19.1.4, Balance Due Research and Balance Due Collection First Read Process (CFRP), for exceptions to Status 26 RO assignment
  

• For procedures involving amended returns or collection related correspondence, refer to IRM 21.3.3.4.8.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence

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

(2) No special actions are required for a -T freeze account, follow normal processing procedures when a taxpayer inquiry is received.

(1) The -U freeze (Erroneous Refund Freeze) is set when an erroneous refund is issued to the taxpayer. It is initiated by Transaction Code (TC) 844 and freezes the entire account from refunding or offsetting in or out.

(2) Research IDRS/CFOL to determine the necessary closing action. The TC 844 may be on a prior year.

(1) The U- freeze, with status code 60, indicates a module freeze that is generated when Command Code (CC) IAORG or CC IAREV is input to an account. An active installment agreement is established. The status suspends all systemic notices related to balance due except those for installment agreements.

(2) The U- freeze is released when the status is updated to a status other than 60. Refer to IRM 5.19.1.6, Methods of Payment.

(1) The V- freeze (outstanding liability) is generated when there is a liability on another account with the IRS. The freeze for an outstanding liability is set with the posting of Transaction Code (TC) 130 on the entity section. The TC 130 has a specific indicator to identify the agency with the outstanding liability. If the indicator is 99, the freeze is the result of a state or federal agency debt on the Debtor Master File (DMF). If the indicator is other than 99, it is the campus where the TC 130 was input.

(2) Refer to IRM 21.4.6.4.2, Treasury Offset Program (TOP) Offset, for more information.

(3) Research IDRS including Non-Master File (NMF) accounts to determine where the outstanding liability exists. Use CC TXMOD, CC SUMRY, and CC ENMOD with definer "N" after the TIN. Refer to IRM 21.2.1.5, Non-Master File, for more information. Do not refer accounts with a posted TC 130 to the NMF Toll-free line unless they are in blocking series 200–299.

(4) No action should be taken to release a V- freeze, unless a credit transfer of misapplied payment(s) or an overpayment satisfies the issue. If a credit transfer of a misapplied payment(s) or an overpayment is needed, transfer the payment(s).

(5) A CP 44, Refund Delayed Because You May Owe on Another Non-Individual (IMF) Account, is generated when an IMF overpayment of $25 or more is available for application. See IRM 21.3.1.6.30, CP 44 Credit Available For Application to Non-IMF Account, for instructions for responding to a CP 44.

(1) The -V freeze enables IRS to comply with the automatic stay provisions of the Bankruptcy Code by "freezing" the pre-petition tax modules so collection actions do not take place. IRS employees, upon learning of a bankruptcy, generally should cease all demands and enforcement actions directed against the bankrupt taxpayer; e.g., a Notice of Federal Tax Lien (NFTL) for pre-petition taxes should not be filed and no levy should be proposed or made for pre-petition taxes. But certain action may be necessary to comply with various standing court orders which allow assessments, offsets, or refunds to the debtor. Also, actions may be required under the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) which is applicable to cases filed on or after October 17, 2005; the "Series 6" freeze codes (Transaction Code (TC) 520 with a closing code (cc) 60-67) were created for these actions; e.g., they modify the -V freeze for post-petition modules and allow post-petition offsets of "mutual" credits and debts of pre-petition credits to pre-petition taxes.

(2) The -V freeze with a TC 520, cc 60-67, cc 83, or cc 85-89, on any module, indicates a bankruptcy freeze to ensure compliance with the automatic stay provisions. Do not automatically refer the taxpayer to the Centralized Insolvency Operation (CIO). First determine the reason(s) for the contact and address any non-insolvency related issues as appropriate.

(3) A TC 520 cc 81 and a cc 84 are bankruptcy freezes but they are set with a -W Litigation freeze.

1. The cc 81 usually indicates that the Department of Justice is litigating a bankruptcy matter relating to the account. It may also indicate a court has issued a Refund Turnover Order which CIO executes and which requires a refund be turned over to the fiduciary of a bankruptcy estate.

2. The cc 84 indicates a Revenue Officer is maintaining the account during the bankruptcy stay. See IRM 21.5.6.4.46, -W Freeze, for guidance on the cc 84.

(4) When the Department of Justice (DOJ) litigates a case for the IRS and/or secures a judgment for collection of the debt, only DOJ has decision authority. The following defines a DOJ case:

• Any module in Status 72 and/or an unreversed TC 520 with cc 70, cc 75, cc 80 and cc 82

• Any module with a TC 550 and definer code 04 (judgment)

Note: Actions on cases where Department of Justice (DOJ) is litigating or has secured a judgment, without DOJ concurrence/approval, may have a negative and serious impact on the ongoing litigation or secured judgment.

(5) If the taxpayer is calling regarding a refund and a bankruptcy freeze is on an account:

(6) If the taxpayer is responding to a math error notice, do not contact the CIO. Follow procedures in IRM 21.5.4.5.4, Math Error Substantiated Protest Processing.

(7) If the taxpayer is calling to request an Installment Agreement (IA) refer the caller to the CIO toll-free number at 800-973-0424. AM must transfer to 1618.

(8) Refer the taxpayer to the CIO toll-free number, 800-973-0424, for questions regarding bankruptcy/insolvency proceedings, and if the taxpayer is outside the US (living abroad). For more information, refer to IRM 5.19.1.5.2.1, Contacts Regarding Insolvency Issues, or for Individual Master File (IMF) accounts refer to IRM 5.19.1.5.2, Insolvency Issues.

(9) When working correspondence, amended returns or claims in bankruptcy status 72, contact Insolvency before making any adjustments or sending correspondence. Contact Insolvency by forwarding the case by encrypted email to the correct contact at SERP Who/Where Field Insolvency Liaisons. Forward case documents as a PDF and include an explanation for the contact in the body of the email. Do not place screen captures of CII notes in the body of the email. Insolvency is unable to view screen captures. Monitor the case for a response from Insolvency, and follow the guidance provided by the response.

(10) Take no action to release a -W freeze set by a TC 520 cc 81 for bankruptcy litigation.

(11) If a TC 521 has already posted to the module and all closing codes are -W Litigation freezes (i.e., the cc is not a 60-67, 83, or 85-89), contact the proper Appeals Office or Advisory Group before making any account adjustments. See the Litigation Contacts listed in the IRM 21.5.6.4.46, -W Freeze. Do not simply refer the case to Appeals or Advisory to make adjustments.

(1) The W- (Claim Pending) freeze is set by a Transaction Code (TC) 470 and is frequently input on a module when taxpayer files a claim for refund, or when payment tracer case is initiated, to prevent offsets into the module pending resolution of the issue.

(2) The W- freeze is also set with TC 840 if TC 150 without Computer Condition Code (CCC)/Return Condition Code (RCC) "O" is present and no 29X/30X is present.

(3) A TC 976/977 posting to a module in a debit balance and Status is 22, 24 or 26.

(4) TC 470, closing code (cc) 93 does not prevent offsets into the module.

(5) If the TC 470 was input for a claim or payment tracer and the actions have been completed; input a TC 472 to release the freeze or Command Code (CC) STAUP for zero (0) cycles to allow balance due notices to resume, if applicable. If a campus controls a case, the freeze is released automatically in 15 cycles or manually by the tax examiner.

(6) Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48 and Document 6209, Section 11.8(7), TC 470 Closing Code Chart for more information.

(1) The -W freeze may be set in two ways:

1. Litigation Freeze Codes: These are set by posting a Transaction Code (TC) 520 along with an appropriate closing code. Document 6209, Section 11.8(8), TC 520 Closing Code Chart, contains definitions for the TC 520 closing codes. IRM 25.3.7, Reconciling Non-Insolvency LAMS Reports, also contains background on TC 520 closing codes and the actions that result from posting them. Several organizations throughout the IRS use litigation freezes and their use services different types of litigation. IRM 25.3.8, TC 520 -W Freeze Servicewide Guide, is a servicewide guide to these types of litigation and the organizations responsible for them

2. Failed Banks: Occasionally a financial institution fails and the Federal Deposit Insurance Corporation (FDIC) steps into a receivership for the institution. FDIC then submits Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution, which when processed posts a TC 971 Action Code (AC) 076, setting a -W freeze. Insolvency then posts a TC 520 closing code (cc) 84; see IRM 5.9.20.3.1, Federal Deposit Insurance Corporation (FDIC) Receivership Proceedings of Insolvent Financial Institutions. For amended returns received for insolvent financial institutions, follow procedures in IRM 21.7.4.4.4.13.3, Insolvent Financial Institutions/Failed Banks

Exception: If the amended return is a Carryback claim, follow procedures in IRM 21.5.9.4.2.1, Carryback Applications/Claims from Financial Institutions in Receivership - Form 56–F Filed.

(2) When the Department of Justice (DOJ) litigates a case for the IRS and/or secures a judgment for collection of the debt, only DOJ has decision authority. The following defines a DOJ case:

• Any module in Status 72 and/or an unreversed TC 520 with any of the closing codes listed in (3) below

• Any module with a TC 550 and definer code 04 (judgment)

Note: Actions on cases where Department of Justice (DOJ) is litigating or has secured a judgment, without DOJ concurrence/approval, may have a negative and serious impact on the ongoing litigation or secured judgment.

(3) Complete thorough research of the account and modules to identify a -W (Litigations) freeze status.

(4) The Litigation Contact may inform you to do one of the following with a document:

1. Adjust the account per usual procedures (with or without sending a copy to the litigation contact)

2. Adjust the account and forward the document to the litigation contact unless the contact informs you to forward the document directly to Chief Counsel or the Department of Justice (DOJ)

3. Forward the document to the litigation contact without taking action

4. Suspend action while the litigation contact obtains guidance from Chief Counsel or DOJ

(1) An X- freeze is set when a module credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more for IMF or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more for BMF. The freeze prevents any credits from systemically offsetting or refunding.

(2) Refer to IRM 21.5.6.4.24, -L Freeze, if an open Transaction Code (TC) 420 or -L freeze is present.

(3) If appropriate, take action to release the freeze and manually refund the credit if no open controls exist. If an open control exists, contact the employee/team with the case control. If a manual refund is required, Accounts Management Assistors send a Form 4442/e-4442 to the Campus AM paper function within their Directorate, except Puerto Rico who will send the Form 4442 to the Brookhaven Campus paper function until further notice.

(4) The X- freeze is systemically released and the offset/refund restriction released in the cycle the module balance becomes zero or debit balance.

(1) The -X (Manual Refund) freeze is set when one of the following conditions is present:

1. A manual refund is issued (usually for expedite and/or hardship reasons) with no Transaction Code (TC) 150 posted on the account. (Usually no action is required to release the -X freeze, because posting the return releases it.)

IF	AND	THEN
Research shows the TC 840 was input on an incorrect module or TIN	N/A	Move the TC 840 and applicable credits to the correct module and TIN. Refer to IRM 21.5.2.4.23.10, Moving Refunds.
It has been 26 cycles since the TC 840 posted and research shows the TC 840 was input on the correct module and TIN	The original return has not been processed	Advise taxpayer to resubmit return to the proper processing center.

2. A return is coded Computer Condition Code (CCC)/Return Condition Code (RCC) "O" and the TC 150 posted without a TC 840

ROW NUMBER	IF	AND	THEN
1	Module has a TC 971 Action Code (AC) 664 (posted or pending)	No TC 840 has posted or is pending	Take no action to release the overpayment. Refer to IRM 21.4.4.6.1, Monitoring Manual Refunds, and IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Posting Voucher, for more information.
2	It has been less than 6 cycles since the TC 150 posted	The TC 840 is not yet showing on the module and there is no unpostable condition	Inform the taxpayer that the time for the information to post to the account has not passed and to call back in 6 weeks.
3	It has been at least 6 cycles since the TC 150 posted	The TC 840 is not showing on the module and there is an open IDRS control to an employee with no unpostable condition	Prepare Form 4442/e-4442, Inquiry Referral. Select "IRM" referral type and category "Open Control". Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. Exception: Do not prepare and forward Form 4442/e-4442 to open controls in remote campuses. They do NOT issue manual refunds. Note: If the open control is for a Correspondence Imaging Inventory (CII) case and you have access to CII, do not initiate a referral. Add the information to the CII case as a Case Note (CN). If the open control is not for a CII case or you do not have access to CII, initiate a referral to the open control using "Open Control "as the referral type.
4	It has been at least 6 cycles since the TC 150 posted	The TC 840 is not showing on the module and there is an open IDRS control to a clerical function or a team number with no unpostable condition	Apologize for the delay in processing the information and advise the taxpayer to allow an additional 30 days.
5	It has been at least 6 cycles since the TC 150 posted	The TC 840 is not showing on the module and the return was erroneously coded with CCC/RCC O. There is no open IDRS control present	Release the refund to the taxpayer by inputting a TC 290 for .00 with a Priority Code 8. Refer to IRM 21.4.4.3, Why Would A Manual Refund Be Needed?, for more information regarding when a manual refund is required.

3. Overpayment on a deceased taxpayer’s account

ROW NUMBER	IF	AND	THEN
1	Command Code (CC) TXMOD shows a CCC/RCC L or W	There is no open IDRS control present	Refer to IRM 21.6.6.2.21.2, Processing Decedent Account Refunds, for more information on issuing refunds. Note: If a manual refund is required, Accounts Management/Field Assistance Assistors send a Form 4442/e-4442 to the Campus AM paper function within their Directorate, except Puerto Rico who will send the Form 4442 to the Brookhaven Campus paper function until further notice. Use "-X Freeze" as the referral type.
2	CC TXMOD shows a CCC/RCC L or W	There is an open IDRS control to an employee	Prepare Form 4442/e-4442. Select “IRM” referral type and category “Open Control”. Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. Note: If the open control is for a Correspondence Imaging Inventory (CII) case and you have access to CII, do not initiate a referral. Add the information to the CII case as a Case Note (CN). Advise the taxpayer to allow 30 days for a response. If the open control is not for a CII case or you do not have access to CII, initiate a referral to the open control using "Open Control" as the referral type. Exception: Do not prepare and forward Form 4442/e-4442 to open controls in remote campuses. They do NOT issue manual refunds.
3	CC TXMOD shows a CCC/RCC L or W	There is an open IDRS control to a clerical function or a team number	Apologize for the delay in processing the information and advise the taxpayer to allow an additional 30 days.
4	CC TXMOD does not show a CCC/RCC L or W	There is no open IDRS control present	Refer to IRM 21.6.6.2.21.2, Processing Decedent Account Refunds, for more information on issuing refunds. Note: If a manual refund is required, Accounts Management/Field Assistance Assistors send a Form 4442/e-4442 to the Campus AM paper function within their Directorate, except Puerto Rico who will send the Form 4442 to the Brookhaven Campus paper function until further notice. Use "-X Freeze" as the referral type.
5	CC TXMOD does not show a CCC/RCC L or W	There is an open IDRS control to an employee	Prepare Form 4442/e-4442. Select "IRM" referral type and category "Open Control". Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. Note: If the open control is for a Correspondence Imaging Inventory (CII) case and you have access to CII, do not initiate a referral. Add the information to the CII case as a Case Note (CN). Advise the taxpayer to allow 30 days for a response. If the open control is not for a CII case or you do not have access to CII, initiate a referral to the open control using "Open Control" as the referral type.
6	CC TXMOD does not show a CCC/RCC L or W	There is an open IDRS control to a clerical function or a team number	Apologize for the delay in processing the information and advise the taxpayer to allow an additional 30 days.
7	There is a date of death on CC IMFOLE	No SSA date of death on CC INOLES	Toll-free and Field Assistance assistors send a Form 4442/e-4442 to the Campus AM paper function within their Directorate, except Puerto Rico who will send the Form 4442 to the Brookhaven Campus paper function until further notice. Use "-X Freeze" as the referral type. Exception: Do not prepare and forward Form 4442/e-4442 to open controls in remote campuses. They do NOT issue manual refunds. All others take the following steps: Research modules for 540 with transaction dates that match CC IMFOLE. This could involve numerous modules, including modules in retention. Reverse all TC 540s by inputting TC 542s using same date of death. Caution: A TC 540 with DLN 28277-111-11111-Y cannot be reversed. If TC 540 is in error, issue a manual refund to release the refund. Forward the TIN to your P&A staff to contact HQ analyst to reverse the TC 540. If CC IMFOLE has an unreversed TC 971 AC 524, reverse with a TC 972 AC 524. Refer to Exhibit 25.23.2-15, TC 972 AC 524 – Reversal of TC 971 AC 524, for more information. Issue a manual refund to release the refund. Monitor the account to confirm the date of death is cleared from CC IMFOLE.

4. A TC 840 posts to a module creating a debit balance

IF	THEN
There is an open IDRS control	Prepare Form 4442/e-4442. Select "IRM" referral type and category "Open Control". Print and fax IRM directed referrals to any area that does not have Account Management Services (AMS) access. Note: If the open control is for a Correspondence Imaging Inventory (CII) case and you have access to CII, do not initiate a referral. Add the information to the CII case as a Case Note (CN). Advise the taxpayer to allow 30 days for a response. If the open control is not for a CII case or you do not have access to CII, initiate a referral to the open control using "Open Control" as the referral type.
There is no open IDRS control present	Research for any missing credits. Transfer any misapplied credits. Input adjustment action, if necessary, to release the freeze. Take all necessary actions to resolve the debit balance before releasing the freeze and resuming notice issuance. Notify the taxpayer if the debit condition is correct.

5. Taxpayer claims an overpayment of estimated tax credit of ≡ ≡ ≡ ≡ ≡ ≡ ≡

IF	THEN
You can verify the payment belongs to the taxpayer	Release the freeze with a TC 290 for .00 and PC 8. Refer to IRM 21.2.4.3.25, Processing EXES-TC 840 Transcripts (J-/-X Freeze), for further instructions.
You cannot verify the payment belongs to the taxpayer	Take no action. An EXES-TC 840 transcript generates. Refer to IRM 21.2.4.3.25, Processing EXES-TC 840 Transcripts (J-/-X Freeze).

(2) On accounts that taxpayers have filed a Form 1040-NR or Form 1040-NR-EZ and have a refund overpayment ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, do not release the refunds. These returns can be identified with CCC/RCC O on CC TXMOD and the accounts must have TC 767 CRN 330. Refer to IRM 21.8.2.12.2.4 (8), FATCA- 1042-S Matching Program - General Information - Identifying Related Letters, Transaction Codes, Reason Codes, 1042-S Data Fields, for more information.

(3) Follow the procedures below if you are working CP 41, Unresolved Manual Refund Freeze, transcripts.

(4) Research IDRS for open or closed controls.

(5) Compliance Service Collection Operation (CSCO), (formerly Service Center Collection Branch, (SCCB)) must be notified if the case cannot be closed prior to the issuance of a TDA. =

(1) The Y- (Data Processing/Audit Adjustment) freeze is set by Transaction Code (TC) 29X/30X that has a Hold Code (HC) 1, 2, or 4. Refer to IRM 21.3.1.7.31, CP 210 Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance, and/or Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48.

(1) The -Y (Offer in Compromise) freeze is set by Transaction Code (TC) 480 when systemically uploaded through the Automated Offer in Compromise Program (AOIC) located in Brookhaven Customer Service Center (BCSC) or Memphis Customer Service Center (MCSC); or by Exam and Appeals located in the Area Offices, at the time the taxpayers offer is considered processable.

(2) Take no action to release this freeze. Respond to taxpayer inquiries by following the guidelines found on the Offer-in-Compromise (OIC) Centralized Service Center Locations, link located under the Who/Where tab on the SERP Home Page, or refer to IRM 5.19.7.2, Monitoring Offers in Compromise (MOIC), for more information.

(3) Take the following actions when a -Y freeze is present on the module:

• TC 480 indicates offer pending and assessments/adjustments are allowed. If there is an unreversed TC 480, DO NOT route original returns, amended returns, or penalty abatement requests to Centralized Offer in Compromise (COIC). Work the case following regular IRM procedures

• TC 780 indicates offer accepted. DO NOT ASSESS/ABATE. Return the original return, amended return, or penalty abatement request to the taxpayer using the proper letter informing them the offer has been accepted and no adjustment is permitted on the account. Suggested open paragraph to use in the letter to the taxpayer: "Because your account reflects an accepted Offer in Compromise, no further adjustments are permitted." If there is a -A freeze on the account, input a TC 971 AC 270 using Command Code REQ77 to release the -A freeze.

(4) For OIC Campus locations refer to the Who/Where tab on the SERP Home Page, Offer-in-Compromise (OIC) Centralized Service Center Locations.

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

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

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

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

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

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

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

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

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

(8) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡