Note:

Case records for lock-in letters issued after September 30, 2005 can be found in WHCS. If the taxpayer was locked in before October 1, 2005, the lock-in letter was issued by the defunct Fresno QW-4 program.

If

And

Then

Taxpayer requests release

Lock in record is on WHCS

Release lock-in; see IRM 5.19.11.7.3(1), Release of Lock-in

Document AMS;

Update WHCS and IDRS

Taxpayer requests release

Lock in record is not on WHCS

Add case to WHCS using source code "FR"

Release lock-in; see IRM 5.19.11.7.3(1),Release of Lock-in

Document AMS;

Update WHCS and IDRS

The following examples illustrate when the lock-in should be released.