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N›Caution:

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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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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