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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