Disaster Relief Cases (DIS)

Check IMFOLI for the "-O" freeze code. If one is present, take the following actions:

Check IMFOLI for the most recent TC 971 AC 086 and 087

Look for the disaster ending date, identified by the literal "DIS-END-DT" : mmddyyyy

If the current date is beyond the disaster ending date, then the disaster relief period has ended. Follow general case processing procedures

If the disaster relief period has not ended, do not issue lock-in letters. Update WHCS with TC 972 AC 146 and disposition code “ERR”. Document AMS. Do not update IDRS.

If the taxpayer self-identifies and qualifies for an "-O" freeze but no "-O" freeze is present, verify that the taxpayer’s zip code is among those of the affected areas during the disaster period, see IRM 25.16.1.7.2, -O Freeze, for additional instructions.

The "-S" freeze is a disaster indicator for taxpayers in minor disaster area. This freeze does not stop WHC processing.