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Disaster Freeze (-S)

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

The -S freeze is a systemic disaster indicator that gives the IRS flexibility to grant filing and payment relief without suspending compliance activities and the generation of notices when the impact and scope of a declared disaster does not warrant the use of the -O Freeze.

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

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