Reminder:

If there are other wages which should be subject to income tax withholding, work those issues according to general procedures.

If the taxpayer's and/or representative's response is that the taxpayer paid income taxes in a foreign country and there is no mention of the wages being subject to mandatory withholding, leave the lock-in in place and advise the taxpayer and/or representative that we need to see a copy of the return with Form 1116, Foreign Tax Credit, attached to modify the lock-in.