Duplicate Return Freeze (-A)

The -A Freeze is set when a duplicate or amended return (TC 976 or TC 971 (AC 010)) posts to a tax module that contains a posted original return.

The freeze generates a CP 193 transcript that is routed to Accounts Management (Adjustments) for resolution.

If the notice is selected for review, follow the procedures in the -A Freeze Decision Table below.

If

Then

The Category Code is DUPF or 941X

Do not transfer credit into or out of the notice module.

Do not assess the TC 160 penalty.

Print the notice.

The return posted to an incorrect tax period and must be reprocessed, and

Either the receiving or losing module contains an -A Freeze

Void the notice.

If box 1 above applies, and

The notice module contains excess credit, and

The TC 976 tax liability on CC BMFOL or CC BRTVU matches the excess credit amount

Void the notice.

The notice module has an -A freeze with no current open control and there is a pending payment (TC 6XX)

Label the notice as appropriate.

The notice module is in balance due status with no current open control and a payment is located.

Transfer payment into notice module and determine the correct notice disposition.

If payment found on Losing module contains -A Freeze and no open control base.

Transfer payment into notice module and determine the correct notice disposition. See IRM 3.14.2.7.10 Notice Disposition.

The notice module has an -A freeze with no current open control.

Print the notice. Do not assess TC 160.

Controlled to a tax examiner outside Accounts Management

Contact the tax examiner for case resolution (notice disposition, etc.) for all other instances see IRM 3.14.2.7.3.

There is a pending adjustment with no Hold Code or Hold Code 1 on the notice module.

Label the notice.

CP 267

Refer to IRM 3.14.2.6.8, Controlling Cases.