Caution:

Void is not an option for EPE disallowance notices.

Accounts requiring further review of EPE claimed credits by SB/SE and/or LB&I are identified by a TC 971 AC 831. These accounts will be frozen with a -R freeze. Do not release these overpayments. Perform regular review of the case, however only items other than EPE should be adjusted by Notice Review. Use a hold code 4 if retyping and hold code 1 if labeling the notice. Never input a TC 571 on these cases. Ensure that account actions do not inadvertently release the overpayment.