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N›Note:›Reviewing Notices with Freeze Codes

STEX Freeze (-B)

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

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

It is set when the Statute of Limitations for refunds expires.

You must contact the Statute Unit for all notices with a tax increase selected with a -B Freeze to determine notice disposition. Use chart below for disposition.

Follow any special instructions given by the Statute Unit when making an adjustment to the tax module.

If increasing the tax, input a HC 4 to hold any remaining credit.

If transferring credit with a TC 820, input a secondary TC 570 on the debit side of the transfer to create a -R Freeze and hold any remaining credit on the module.

Any of the following actions will release the freeze:

TC 820

The module balance becomes zero or debit, or less than $5.00 credit.

Follow procedures in -B Freeze Decision Chart below.

If

Then

Notice with refund selected with -B Freeze

Void the notice.

Notice with tax increase selected with -B Freeze

Contact the local Statute Unit. See the Campus directory for Statute contact information. Your contact should state that if you do not receive any instructions from the Statute Unit before cycle closeout, the notice will be voided.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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