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Refund Deletion Freeze (P-)

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

This freeze prevents overpaid balances from refunding or offsetting from the module.

Any of the following conditions will set the freeze:

TC 720

TC 841

TC 842 with a posted TC 150

Any of the following actions will release the freeze:

TC 29X posts to the module

TC 30X posts to the module

TC 721 posts to the module

TC 722 posts to the module

TC 820 posts to the module

TC 830 posts to the module

A Doc Code 24 or 34 credit transfer

A TC 571 or TC 572 AFTER a TC 570 has previously posted

The module balance becomes zero or debit

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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