What Is Irs Code 971?
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The IRS will send you a letter about the codes you are showing. If you would like to know more about the codes before receiving the letter, please contact the IRS.
AQC Freezes for CC IAORG and CCAMDISA
If you don't have enough information to work the case, ask the taxpayer if they can fax the information you need to adjust the account. You can fax it to the taxpayer. If the site is closed, do not advise the taxpayer to refile.
The service is still working to resolve delays caused by the previous closures and apologize for the delay and advise the taxpayer that even though the processing and service centers have partially reopened, the service is still working to resolve delays. The -B freeze is set when the Statute of Limitations has expired. Tax modules with a -B freeze usually have a TC 820 to transfer the overpayment to Excess Collection when the overpayment is on a delinquent original return.
The J- freeze on the fund is set when a taxpayer claims less credits than they are entitled to. Determine who the credits are for. The estimated tax payments were not included in the withholding claimed on the return.
Refer to IRM 21.6.3.4.2.2.1, Withholding Adjustments. The -J freeze is set by the same company as the -G freeze. Balance due notices can be issued if the -J freeze prevents them from being issued.
The module should only be frozen until the adjustment posts are in place. The O- freeze is the freeze set by the input of a TC when a module is transferred from the Retention Register to the Master File. Refer to Document 6206, Master File Freeze Codes.
The Tax Return Process
You will receive your tax refund within the next 10 days after you receive the topic 152 message. The IRS uses a code called Topic 152 to tell them the status of each group of refunds. The IRS is still processing your refunds.
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