Refund Statute Expiration Date (RSED) Freeze (-D)

This freeze prevents credits from refunding or offsetting (including Credit Elect) from the module.

The -D Refund Statute Expiration Date (RSED) Freeze is set when:

An RSED is present

A BMF adjustment (TC 29X/TC 30X) posts to the account

The IRS received date of a taxpayer’s return is more than three years after the due date or extended due date, whichever is later, and the module has a previously posted Substitute for Return (SFR)

All or part of the credit must be made up of prepaid credits (prepaid credits are credits posted by the due date of the return). The credit is frozen and an RSED-STAT transcript is generated and distributed to the Statute Function for resolution 4 cycles after the -D Freeze is set.

If the conditions above are met, void the notice.