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

For Z- Freeze, refer to IRM 3.14.2.6.6.28 for complete instructions.

For parent-subsidiary cases, only research the parent EIN for open liabilities.

Large Corp cases are identified on TXMOD as , These notices should be routed to the Large Corp/Technical Function in the center.

Do not transfer money to accounts in Installment Status 14.

Decide whether to allow credit interest. See IRM 3.14.2.7.2.2.3, Computing Credit Interest On Manual Refunds.

See IRM 21.4.4.4, What Research Is Required?, for additional guidance on the account research required prior to requesting a manual refund.

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

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