Unresolved Manual Refund Freeze (-X)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The -X freeze is set when one of the following conditions is present:
A TC 150 with Computer Condition Code (CCC) 0 posts to the account without a TC 840 (manual refund).
A TC 840 posts to a module and creates a balance due.
A manual refund is input and a TC 840 posts to the account and a corresponding adjustment is input without the proper Hold Case (HC), causing a duplicate refund to generate.
A TC 840 posts without a TC 150 on the account.
A TC 840 posts to an account in debit balance.
If after review the case should be refunded, input a TC 290 .00, hold code 3, priority code 8.
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