Undelivered Refund Check Freeze (S-)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This freeze prevents any overpayment from refunding. It also causes a CP 231 to be issued to the taxpayer.
A TC 740 sets the freeze.
Any of the following actions will release the freeze:
TC 018
TC 742 (net of all TC 74X is zero and debit)
TC 014
The module balance becomes zero or debit
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