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

When performing account research, the -O freeze can be viewed using IDRS CC ENMOD and/or BMFOLE. The Disaster Victim Code will also post on the Entity portion of IDRS. For more information on the Disaster Victim Code see, IRM 3.14.2.6.6.19, Disaster Freeze (-S).

Please refer to IRM 3.14.2.6.4.4, Natural Disaster Procedures, for more information.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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