Bankruptcy Freeze (-V)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This freeze causes the Campus Status to become 72.
A TC 520 with Closing Codes 60-67, 83, 85-89 sets the freeze.
A TC 521/522 with Closing Codes 60-67, 85-89 releases the freeze.
Follow normal review procedures.
Closing Code 81 usually indicates that the Department of Justice (DOJ) is litigating a bankruptcy matter relating to the account. Follow procedures below. Caution: Taking actions on these cases before seeking DOJ concurrence/approval may have a negative and serious impact on the ongoing litigation or secured judgment.
If during review, it is decided that the Territory Office Special Procedures function needs to be contacted:
Give the case to the work lead.
The work lead will contact the Territory Office Special Procedures function for case resolution.
The work lead will return the case to the tax examiner with instructions for case resolution.
The tax examiner will resolve the case.
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