Note:

The Q- Freeze does not need to be resolved.

Resolves any remaining excess credit on the module and the account is in zero balance.

Void the CP.

Does not resolve the Q- Freeze but the unclaimed excess credit remaining on the module meets the criteria for releasing the Q- Freeze.

Retype the notice to remove the transferred credit, apply label 22 in OLNR to and release credit with TC 290 .00, HC 3, PC 4, and PD 1.

Results in a balance due on the notice module for penalty and/or interest only.

Transfer the credit and retype CP 267 to a CP 161 balance due notice.

Results in a balance due for underpaid tax on the notice module when the underpayment can be decided by comparing the liability schedule with the tax deposits.

Transfer the credit and retype to a CP 161 balance due notice.

Results in a balance due for underpaid tax but the missing liability payment cannot be decided by comparing the liability schedule with the deposits.

Do not transfer the credit. Print the notice.

Q- Freeze Retype Condition Flow Chart. Use the flow chart below to determine the actions that should be taken on notices with Q- Freeze on the module.

Figure 3.14.2-3

Please click here for the text description of the image.

Retype the CP 267 or CP 268 notice based on the account conditions that remain after all corrective IDRS actions have been input on the module. Refer to the table below.

A math error remains with the taxpayer figures on the tax return.

A credit discrepancy remains.

The account is in balance due status.