Disaster Freeze (-O)

The -O freeze allows the IRS to provide special processing related to any filing, payment or interest relief, granted for a geographical area. It is input systemically at the request of the Disaster Program Office.

This freeze is set by TC 971 (Action Code 086 or 087).

AC 086 Normal Disaster FTF and FTP suspension, also for TC 972

AC 087 Disaster with 7508(a) relief, also for TC 972 (reversal)

The -O freeze provides the following relief:

Suspends the mailing of notices with the exception of assessment notices required by IRC 6303 and notices pertaining to the Release of Levy/Release of Property from Levy.

Establishes a filing and payment postponement period for eligible taxpayers with a filing or payment due date/extended due date within the disaster period.

Allows for special penalty/interest computation for taxpayers meeting the criteria for the filing and payment relief granted.

Suspends a number of collection and examination activities.

The -O freeze does not freeze the module from refunding.

The -O freeze is released when the current date is beyond the secondary date (disaster ending date) of the TC 971 AC 087.