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Rollback Freeze (-E)

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

This freeze prevents credits from offsetting into a debit module the computer has performed a rollback analysis on or to a debit module that has no modules in status 22, 23, 24, or 26 for the previous 12 months.

Any of the following actions will release the freeze:

Computer released after 10 cycles

The credit discrepancy is resolved

The module balance becomes zero or credit

The module reaches status 22, 23, 24, or 26

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