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

At least three cycles must remain when transferring credits from a Q- Freeze to allow sufficient time for the transfer to post. When less than three cycles remain, review BMFOLT for debit modules containing a -E freeze. See IRM 3.14.2.6.8 (7), Q- Freeze Decision Table, below for more information.

Review the NRPS contents page and IDRS for pending transactions (AP, PN, UP, CU, RS or TP) that may affect notice disposition. See the table below for more information.

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

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