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Outstanding Liability Freeze (V-)

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

This freeze indicates an outstanding liability on another tax account.

A TC 130 sets this freeze.

Any of the following actions will release the freeze:

TC 131

TC 132

TC 824

Follow normal review procedures.

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

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