Exception:

If the -A freeze is being released with a pending TC 290 .00 with no change to tax, release the Q- freeze (TC 290 .00, HC 3, PC 4) and apply Label 22 in OLNR.

Compare the tax amount on the notice module with the tax amount on the return (if the return is necessary to complete the review of the notice or if the return is available for viewing on EUP). Use the decision table below for more information.

If

Then

The tax return is not included in the NRPS package, and you suspect a decimal point, transposition or transcription error

If the return is necessary to complete the review of the notice, request the return using CC ESTAB or view the return on EUP, if available). If return is needed for review and not received in time for cycle close-out, input a disposition of H until the return is received and the notice can be reviewed.

The tax amount differs from the tax amount on the return and is not an obvious transposition or decimal point error

Research to determine the cause. If the cause cannot be determined, then request the entire block to determine if a slipped block condition exists. Reference Section IRM 3.14.2.6.4.3 Slipped Blocks and Mixed Data Blocks. Mark Notice disposition H until the block is received.