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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