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Caution:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Do not set a -K freeze unless it is necessary for case resolution. Be aware of the conditions for the release of the freeze. Do not release a refund erroneously.

Any of the following actions will release the freeze:

TC 150 posts to the module

TC 29X posts to the module

TC 30X posts to the module

TC 820 posts to the module

TC 830 posts to the module

A Doc Code 24 or 34 credit transfer

The module balance becomes zero or debit

AIMS Indicator Freeze (-L)

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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