Caution:

Carefully review account conditions and open control bases before releasing any frozen overpayments. Use Document 6209, Section 8C, Master File Codes, Chapter 9, TC 971 Action Codes or IAT Code Search Index (CSI) to review all TC 971 Action Codes before taking action.

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.