Math Error Freeze (-G)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This freeze grants Appeal Rights to the taxpayer and prevents the tax module from updating to TDA status.
One of the following conditions usually sets this freeze:
An original return with a Math Error Notice Code (TPNC) posts to the module
An adjustment in Blocking Series 770-789 posts to the module
The freeze will automatically release in twelve weeks. Any of the following actions will release it earlier:
TC 472 with Closing Code 94
TC 290 with Priority Code 6
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