Freeze & Hold Resolution

Freezes are system safeguards that stop money, notices, or automated system actions until a human examiner or verification filter clears the issue.

Major Freeze Categories

Freeze Code	Name / Cause	Impact	Resolution Code
-V Freeze	Litigation / Bankruptcy / Appeal	Halts collection action and refund issuance.	TC 521
-Z Freeze	Criminal Investigation / Fraud	Restricts all customer disclosures; refer to CI.	Internal CI
-R Freeze	Refund Hold	Refund halted pending wage review or audit.	TC 571 / TC 290
-L Freeze	Missing / Unfiled Returns	Refund frozen because taxpayer has unfiled prior year.	Taxpayer files unfiled return
-W Freeze	Wage / Withholding Discrepancy	Discrepancy between W-2 reported and SSA data.	Document verification

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Step-by-Step Freeze Resolution Process

Identify Freeze Indicator (-R, -V, -L, etc.)
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Check for Companion TCs (e.g. TC 570 or TC 520)
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Check TC 971 Action Code & Notice History
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Determine Required Action
  ├─ IRS internal review underway (provide standard timeframe)
  ├─ Taxpayer must respond to notice (explain required documents)
  └─ Identity verification needed (direct to IRS.gov/verifyreturn)

Never Make Unauthorized Promises

Never promise a taxpayer when a freeze will be lifted or when a refund will deposit unless an authorized system release has officially posted to the module. Always quote standard IRM processing windows.