Additional Liability Freeze (-R)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A manual or systemic TC 570 sets this freeze.
Any of the following conditions will generate a TC 570:
A TC 150 with CCC X posts.
A TC 291 with Priority Code 7 posts.
Any of the following actions will release the freeze:
TC 571
TC 572
TC 29X
TC 180 posts for zero to a module with an unreversed TC 186
The module balance becomes zero
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