Skip to content

N›Note:

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.