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Refund Freeze (X-)

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

An X- freeze requires a manual refund, regardless of dollar amount or case type. In addition, all refunds in excess of $100 million dollars also require a manual refund.

Notice Review must initiate a manual refund for all X- freeze cases unless another area has an open control or the refund should not be released. See IRM 3.14.2.7.2.2, Manual Refunds for more information.

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

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