Combat Zone

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

cases are identified by a "-C" freeze code on IMFOLI. See IRM 5.19.10.6.3, Combat Zone Freeze Code for additional information. If you see this freeze code, check the Combat Zone indicator field on IMFOLE to determine if the freeze code is still active: 1 = active and 2 = not active.

If the indicator = 1, do not lock in. Take the following actions.

Issue Letter 2809C to the employer(s) and Letter 2813C to the taxpayer, to release the lock-in.

Input TC 972 AC 146 with disposition code "COM"

Document the history and close the case.

If the indicator = 2, then the taxpayer is no longer in Combat Zone status. Document the history and continue to work the case.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

Internal Revenue Manual Part 5. Collecting Process

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