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Claim Pending Freeze (W-)

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

This freeze indicates that a claim is pending.

A TC 470 or TC 976 posting to a balance due module sets the freeze.

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

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