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RPS Multiple 610 Freeze (R-)

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

Any of the following actions will set this freeze:

Multiple TC 610s on module when the TC 150 posts

Multiple TC 610s posted with no TC 150 posted on module

Any of the following actions will release the freeze:

TC 29X

TC 30X

TC 612 (to reverse the TC 610)

The module becomes zero or debit

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

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