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N›Note:›Reviewing Notices with Freeze Codes

Offset Overflow Freeze (C-)

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

This freeze delays a TC 846 for one or two cycles.

Master File generates this freeze when an offset overflow (computer capacity exceeded) exists.

Follow normal review procedures.

If the delayed refund needs to be reduced:

Hold the notice.

Monitor the case for posting of the TC 846.

Delete the refund.

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

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