2644c letter irs

Usually, when you receive a 2644c letter you do not have to do anything. The IRS just needs more time to review your information and they are making you aware of the delay. Unless, it specifically asked you for more information? ... We received a letter from IRS stating "Thank you for your inquiry of Jan 2022. The LTR 2645C.

I recived a letter 2645c from the irs inside the letter it say that they need 60 day's to finish there audit. Can some please help me @Heathermcgraw1 Sounds like you started a return in a TurboTax account and did not finish preparing the return nor file it, so that could explain the email.The letter. An unsigned paper copy of the return being verified (the tax year in the letter) The supporting documents for that return (Forms W-2, 1099) An unsigned paper copy and supporting documents for any prior-year return. Valid, unexpired, government issued photo ID. If your refund is more than $3,000, you'll need a second form of ID ...Contacting the IRS Directly. If you receive a letter that appears to be from the IRS, but you suspect it might be fake, the best course of action is to contact the IRS directly. You can call the IRS helpline at 800-829-1040 to verify the legitimacy of the letter.This letter responds to your Form 9465 dated Apr. 11, 2014, for an installment agreement for the tax periods shown above. We tentatively approved an installment agreement to pay the amount you owe for the tax periods shown above. Your payment will be $150.00 and will be due on the 15th of each month, beginning on May 15, 2014.May 20, 2024 · If the letter doesn’t appear in your search or if it looks suspicious, call 800-829-1040. Follow the IRS representative’s instructions. Scams and consumer alerts. Paperless notices. You can get certain notices and letters in your online account. Accessible notices and lettersYou may want to lower or otherwise adjust your payments in the future. After a year, call the IRS at 1-800-829-1040 and request your account transcripts to see what you owe. However, if something seems unusual or you can't follow the letter, please follow the Letter 3217C Prep Steps & contact Mr. Hopkins for Tax Attorney guidance! Letter 3217CSubscribe to TRAILERS: http://bit.ly/sxaw6hSubscribe to COMING SOON: http://bit.ly/H2vZUnLike us on FACEBOOK: http://goo.gl/dHs73Follow us on TWITTER: http:/...

IRS Lock-In Letter 2802C. IRS Letter 2802C is a formal communication from the IRS to taxpayers indicating that their current federal income tax withholding rate is deemed insufficient and provides instructions on adjusting it. Recipients can self-correct by submitting an updated Form W-4 within thirty days or appealing the IRS decision.With the two first stimulus payments, the IRS also sent a confirmation letter in the mail within 15 days of your payment going out -- Notices 1444-A and 1444-B.Yes, each letter or notice from the IRS or State will indicate a date you MUST contact them. If you need more time, call the number on the notice or letter and request an extension. Please DO NOT ALLOW the time to expire without contacting them or hiring a representative to contact them for you.Welcome back! Ask questions, get answers, and join our large community of tax professionals.IRS Letter 4883C. The tax return for the year listed on the notice. A tax return from a prior year. Supporting documents for both years of returns. Once you have all of the above documentation ready, call the toll-free Identity Verification telephone number on the letter. Note, the purpose of the call is to verify your identity.Station Overview. The "Claim Disallowance" IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

The Internal Revenue Manual refers to them as "interim letters" (IRM 4.19. 23), which is a nice label given to a letter that is simply saying the IRS has received something from the taxpayer but has not acted on it yet. What is letter 2644C? IRS Notice Letter 2644C General Letters. IRS uses Letter 2644C to indicate that they are delaying ...IRS Letter 2645C begins, "We received one of the following items from you or your authorized third party on [date]" or "Thank you for your correspondence received [date]. We have not resolved this matter because we haven't completed all the processing necessary for a complete response." Then they proceed to tell you that their response will ...When you write, please include a copy of this letter and provide your . telephone number and the hours we can reach you in the spaces below. Keep a copy of this letter for your records. Your Telephone Number (___)_____ Hours _____ Thank you for your cooperation. Sincerely yours, Letter 2644C (Rev. 09-2013) SampleThe IRS letter that arrives about 15 days after your third stimulus check, which confirms your payment, is officially called Notice 1444-C. Signed by the president, the letter shows the amount you ...The telephone number is usually found in the upper right-hand corner of your notice or letter. As a last resort, you can use the IRS toll-free number at 800-829-1040. Have a copy of your tax return and the correspondence available when you call. But your best option is to use the specific number or address provided. 6.What does IRS letter 2644C mean? ... IRS Letter 324C typically requests specific information related to a taxpayer's tax return. The information to be reported on the IRS Letter 324C fax can vary depending on the taxpayer's situation, but it usually includes: 1. Taxpayer's name, address, and Social Security number (or employer identification ...

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We filed in February and received 3 letters since April that they need an additional 60 days because they’re waiting for our tax account information to be available on their computer system. The last letter was from June 27th and it’s been over 60 days and haven’t received another letter or our refund. Just want to know what’s going on.Usually, when you receive a 2644c letter you do not have to do anything. The IRS just needs more time to review your information and they are making you aware of the delay. Unless, it specifically asked you for more information? ... We received a letter from IRS stating "Thank you for your inquiry of Jan 2022. The LTR 2645C.222 Likes, 23 Comments. TikTok video from Bridger_pennington (@bridger_pennington): "Got a letter from the IRS….". Letter from IRSJust got a letter from the IRS😐 | Maybe the IRS are the good guys? 😂 | Or I need to fire my accountantoriginal sound - Bridger_pennington.One simple way to see if the IRS has received your tax return, especially if you are anticipating a refund, is to use the IRS’s “Where’s My Refund” tool. The IRS updates refund sta...IR-2024-147, May 24, 2024. WASHINGTON — The Department of Treasury and Internal Revenue Service today released a corrected version of Notice 2024-41 PDF. A prior version was released on May 16, 2024. Today's corrected version reflects text that was inadvertently omitted while releasing the document. Specifically, on page 16, in the left ...

4464c Irs Letter. IRS Letter 4464C Sample Tax Notice This sample is provided by TaxAudit, the nation's... Learn more 21.4.3 Returned Refunds/Releases - IRM. Send Letter 4427C, Acknowledgement of Returned Refund Check, to the taxpayer, unless a... Learn more 4464c Irs LetterWe would like to show you a description here but the site won't allow us.2644c Irs Letter. Verification Letter. Irs Verification Letter 5747c Waiting 2024. 4464c Irs Letter. Irs Verification Letter for Erc. After Irs Verification Letter. Letter from Irs. 4800c Letter Irs. Letter from Irs 4464c. 5747c Letter Irs. 99 comments. Log in to comment.The IRS uses Letter 474C to inform you of changes to your return, usually regarding some credit. Often, it means you owe less tax or will receive a bigger refund. ... Letter 2626C; Letter 2644C; Letter 2645C; Letter 2788C; Letter 2800C; Letter 2801C; Letter 2802C; Letter 3025C; Letter 3027C; Letter 3064C; Letter 3164; Letter 3179C; Letter 3217C ...Ensure to edit the return properly for reprocessing. If you are unable to obtain a copy of paper return by ESTAB, Letter 6217C request response, or from another IRS system such as AMS CII image then a "dummy" return will need to be prepared and sent to processing. See IRM 21.5.2.4.23.11, Reprocessing "Dummy" Returns, for more information.Here’s exactly how to speak to someone at the IRS over the phone: 1. Call 1-800-829-1040 between the hours of 7:00 AM – 7:00 PM local time. 2. Press “1” for English or “2” for Spanish. 3. Press “2” for “answers about your personal income taxes.”. 4.Letter 3217C. Letter 3217C is a general letter that usually explains some aspect of an installment agreement. It often informs you of an installment agreement with instructions for what to expect & where to send your payments. It also states that the IRS charges a "set-up fee" to begin the payment agreement. The IRS recently retired Letter ...Aug 3, 2022 · Here’s exactly how to speak to someone at the IRS over the phone: 1. Call 1-800-829-1040 between the hours of 7:00 AM – 7:00 PM local time. 2. Press “1” for English or “2” for Spanish. 3. Press “2” for “answers about your personal income taxes.”. 4.I mailed it to the IRS with an explanation. Then, I started receiving 2644C letters periodically saying more time was needed to review documentation. Eventually, I go a letter saying it was resolved. It truly ended up being a case of them over-communicating but not that there was a problem. I hope this helps.Do whatever you want with a IRS Letter 2644C - Second Interim Response: fill, sign, print and send online instantly. Securely download your document with other editable templates, any time, with PDFfiller. No paper. No software installation. On any device & OS. Complete a blank sample electronically to save yourself time and money. Try Now!(11) Exhibit 21.1.7-15, Updated routing instructions for Letter 2644C and Letter 2645C with IDRS number 1485011111 to address provided by RIVO P&A. 22U1143 dated 12-01-2022. ... When an IRS letter/CP notice is received with a return, place the letter/notice on top and route accordingly. Note the Exceptions shown below:Circle Day 61 on your calendar and call IRS customer service on or after that date if you don't have your refund by then. Keep checking WMR in the interim . If the delay presents an economic hardship (unable to meet your basic living expenses, foreclosure, or eviction), or you believe your rights as a Taxpayer are being trampled, contact ...

Letter 2644C notifies you that the IRS needs more time to review your information. Get the facts about this notice from the experts at H&R Block.

Find IRS addresses for private delivery of tax returns, extensions and payments. Private Delivery Services should deliver returns, extensions and payments to the following Submission Processing Center street addresses only: Austin - Internal Revenue Submission Processing Center 3651 S IH35, Austin TX 78741 Kansas City - Internal Revenue ...Notify your financial institutions. Contact the fraud department in one of the three major credit bureaus below. The one you contact will notify the others. Equifax 800-525-6285 www.equifax.com. Experian 888-397-3742 www.experian.com. TransUnion 800-680-7289 www.transunion.com.1. Longjumping-Cover-25 • 2 yr. ago. Letters being sent out is IRS way of saying they need more time. #Limbo. 2. -Robo_ • 2 yr. ago. Was hoping to find someone out there that has gotten this letter and their return before the 60 days but I guess not lol. Gotta keep waiting I suppose. Best of luck to us all!Be sure to send your reply and supporting documentation to us within 30 days of the date of the letter. If you can't meet the deadline, call the number on the notice to ask for additional time. We'll review the information you sent. If we accept your explanation, we'll send you a letter confirming the issue is resolved.If an entity that receives the letter fails to act, the IRS may refer its tax account for examination. Investors who made an election to defer tax on eligible gains invested in that entity may also be subject to examination. Additionally, taxpayers may receive Letter 6502, Reporting Qualified Opportunity Fund (QOF) Investments, or Letter …The IRS is sending more than 20,000 rejection letters to taxpayers who wrongly claimed the employee retention credit, or ERC. Starting this week, ineligible taxpayers will begin receiving copies ...Get your refund status. Sign in to your account. Get your tax record. Make a payment. File your taxes for free. Find forms & instructions. Get answers to your tax questions. Apply for an Employer ID Number (EIN) Check your amended return status.Station Overview. The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

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A relationship existing between two or more persons who join to carry on a trade or business. International business. Foreign businesses with activities in the U.S. or domestic businesses with activities outside the U.S. Corporation. A legal entity that is separate and distinct from its owners. S corporation.IR-2023-49, March 20, 2023. WASHINGTON — In a further warning to people and businesses, the Internal Revenue Service added widely circulating promoter claims involving Employee Retention Credits as a new entry in the annual Dirty Dozen list of tax scams.. For the start of the annual Dirty Dozen list of tax scams, the IRS spotlighted Employee Retention Credits following blatant attempts by ...Send amendments if needed – If you do find errors, submit amended documentation ASAP to correct the record. Note response timeline – Mark your calendar for 60 days from the 4464C date. If you still lack updates or refunds after 60 days, immediately contact the IRS through the channels listed on the letter. This timeline gives the IRS …Using an IP PIN to file. Enter the six-digit IP PIN when prompted by your tax software product or provide it to your trusted tax professional preparing your tax return. The IP PIN is used only on Forms 1040, 1040-NR, 1040-PR, 1040-SR, and 1040-SS. Correct IP PINs must be entered on electronic and paper tax returns to avoid rejections and delays.1. Longjumping-Cover-25 • 2 yr. ago. Letters being sent out is IRS way of saying they need more time. #Limbo. 2. -Robo_ • 2 yr. ago. Was hoping to find someone out there that has gotten this letter and their return before the 60 days but I guess not lol. Gotta keep waiting I suppose. Best of luck to us all!The IRS Very Old Computer has been trying to play catch-up with notices and letters over the last two weeks, and something went sideways on your account. With these review cases, the normal progression is the 4464C, followed by a "stall" letter 2645/2644C. You should probably call IRS customer service toll-free at 1-800-829-1040 M - F 7am - 7pm ...IRS Letter 2645C is a correspondence sent by the IRS to taxpayers to address specific issues or seek additional information regarding their tax return or financial situation. It is important to understand the purpose and content of this letter to ensure compliance with IRS regulations and avoid potential penalties or fines.Follow the instructions in the letter you received. Use Form 12203, Request for Appeals Review PDF , the form referenced in the letter you received to file your appeal or prepare a brief written statement. List the disagreed item (s) and the reason (s) you disagree with IRS proposed changes from the examination (audit).Why you received IRS Letter 2644C. You received a notice such as a CP2000 from the IRS indicating you may have underreported your income. You contacted the IRS regarding this notice. The IRS sent Letter 2644C as notification that they still need additional time to obtain and/or review your documents. Notice deadline: N/A.We would like to show you a description here but the site won't allow us.Feb 5, 2022 · Options. taxes96786. Level 9. 02-04-202208:54 PM. Several friends and clients have told me that they have received IRS Letter 2645C and don't know what to do. The letter says, in part. "Thank you for your inquiry of (date). We-re working on your account. However we need an additional 60 days to send you a complete response on what action we are ...In Notice 2021-23, the IRS released guidance on the employee retention credit (ERC) for the first two quarters of 2021.The new guidance amplifies Notice 2021-20 (see Tax Alert 2021-0513) by incorporating the changes made by Section 207 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Disaster Relief Act), which apply on a prospective basis for qualified wages paid in the first ... ….

A Cruise employee shed light on the potentially "chaotic environment" internally at Cruise, specifically around the company's internal safety reporting system. Someone claiming to ...IRS Letter 2645C is a correspondence sent by the IRS to taxpayers to address specific issues or seek additional information regarding their tax return or financial situation. It is important to understand the purpose and content of this letter to ensure compliance with IRS regulations and avoid potential penalties or fines.Here are the most common IRS Notices & Letters: ... Letter 2644C. Letter 2645C. Letter 2788C. Letter 2800C . Letter 2801C. Letter 2802C. Letter 3025C. Letter 3027C ...We filed in February and received 3 letters since April that they need an additional 60 days because they’re waiting for our tax account information to be available on their computer system. The last letter was from June 27th and it’s been over 60 days and haven’t received another letter or our refund. Just want to know what’s going on.This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). Letter 3228 (LT 39) A request to pay the balance due within 10 days using the envelope provided.Here's exactly how to speak to someone at the IRS over the phone: 1. Call 1-800-829-1040 between the hours of 7:00 AM - 7:00 PM local time. 2. Press "1" for English or "2" for Spanish. 3. Press "2" for "answers about your personal income taxes.". 4.Station Overview. The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.IRS Letter 4883C. The tax return for the year listed on the notice. A tax return from a prior year. Supporting documents for both years of returns. Once you have all of the above documentation ready, call the toll-free Identity Verification telephone number on the letter. Note, the purpose of the call is to verify your identity.When you call the IRS you will be told there are 2 (or more) returns which have been filed on your case or there are fraudulent documents in your file. You need to file Form 14039 to start the process. Respond to Letter 5073C. The IRS will send you a series of other letters. But, the entire process takes a very long time. 2644c letter irs, IRS Letter 2788C: if this form is confusing, please follow the Prep Steps & get a specific attorney Action Plan! Top. Letters & Sample Responses. FAQ's - General; ... Letter 2644C; Letter 2645C; Letter 2788C; Letter 2800C; Letter 2801C; Letter 2802C; Letter 3025C; Letter 3027C; Letter 3064C; Letter 3164; Letter 3179C; Letter 3217C; Letter ..., I mailed it to the IRS with an explanation. Then, I started receiving 2644C letters periodically saying more time was needed to review documentation. Eventually, I go a letter saying it was resolved. It truly ended up being a case of them over-communicating but not that there was a problem. I hope this helps., Respond to Letter 681C. This is a very general letter and will likely not assist you in reducing or eliminating your IRS problem. But, if you follow the Prep Steps you can get the penalties reduced. Your tax bill can be lowered by up to 50%! The more time elapses from the date your return was filed is favorable to you., So, your reaction to Letter 3164 will depend on: 1) which IRS procedure is occurring; 2) which information is sought; & 3) from what source will the information be solicited. Here are the various Letters 3164 by process: Trust Fund Recovery - 3164A. Collections - 3164B. Collections - 3164M. Unfiled Returns - 3164C. Unfiled Returns - 3164I., In today’s digital age, almost everything can be done online – from shopping to banking to filing taxes. Paying your IRS taxes online is not only convenient but also offers a range..., An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online. This is a free service offered by the Internal Revenue Service and you can get your EIN immediately., IRS Letter 2626C - Request for Additional Information. IRS Letter 2644C - Second Interim Response. IRS Notice CP2005 - Your Form 1040 Inquiry is Closed. IRS Notice CP2006 - We Received Your Response. Recommended articles. Audits and tax notices. Top IRS audit triggers: 8 tax mistakes to avoid., IRS Letter 544C is for an adjustment but must be carefully reviewed. If it is confusing follow the Prep Steps & get an Action Plan! Top. ... Letter 2626C; Letter 2644C; Letter 2645C; Letter 2788C; Letter 2800C; Letter 2801C; Letter 2802C; Letter 3025C; Letter 3027C; Letter 3064C; Letter 3164; Letter 3179C; Letter 3217C; Letter 3286C;, Send a closing letter to the address of the SSN owner, IRM 3.28.4.6.4, Sending the Closing Letter for instructions. Input the identity theft indicator, see IRM 3.28.4.4.6, Inputting Identity Theft Indicators. B. Research per IRM 3.28.4.4.4, Research Steps doesn't support the return was filed by the SSN owner., The preparer owed taxes letters said I owed Irs. 2nd. letter I replied to second letter dated June,22,2023 showed form 1040 acct. is paid in full at this time ... I recieved a letter LTR 2644C for tax period Dec. 31 2020 it., The IRS will never contact you via direct message or email. If you receive a message from someone claiming to be from the IRS, do not respond and report it to the IRS immediately. The same rules apply to r/IRS. Direct messaging is forbidden and can lead to a ban on r/IRS. If you have a question or need assistance, please post it in the ..., We are sending you Letter 12C because we need more information to process your individual income tax return. This information can include: Missing forms or schedules to support your entries on Form 1040 or Form 1040-SR . Verification of income, withholding, and credit amounts. Documentation to reconcile advance payments of the …, Be sure to send your reply and supporting documentation to us within 30 days of the date of the letter. If you can't meet the deadline, call the number on the notice to ask for additional time. We'll review the information you sent. If we accept your explanation, we'll send you a letter confirming the issue is resolved., Respond to Letter 681C. This is a very general letter and will likely not assist you in reducing or eliminating your IRS problem. But, if you follow the Prep Steps you can get the penalties reduced. Your tax bill can be lowered by up to 50%! The more time elapses from the date your return was filed is favorable to you., Call the IRS at 1-800-829-1040 and ask them about the particulars of this second filing. IRS Process. Usually, the process of investigating ID Fraud either begins with an IRS investigation (See Letter 4674C) or your request. (See Form 14039). They will then send you either Notice CP01 or Letter 5073C. Then, you will not hear from the IRS for a ..., You can contact the IRS directly and request a 147C letter as a replacement confirmation letter. Between 7:00 AM and 7:00 PM EST, call the IRS Business & Specialty Tax Line toll free at 1-800-829-4933 (or 267-941-1099 if calling from outside the United States). Press 1, then 1 again, then 3., IRS uses Letter 2645C to notify you that there is a delay in processing your case. They often send several of these with delayed notices in succession. If it becomes unbearable, you need to elicit the help of the Taxpayer Advocates Office by filing a Form 911. Never Be Surprised by a IRS Notice Again With Audit Alarm Real-Time Monitoring., The IRS can't answer questions about these letters. To learn more or sign up, visit HealthCare.gov or call the Marketplace Call Center at 800-318-2596 (TTY: 855-889-4325 ). You can also make an appointment with an assister who can help you sign up. Information on assisters is available at LocalHelp.HealthCare.gov., You received a 5071C letter, 5747C letter, 6331C letter, or 5447C letter, or; An IRS representative directed you to use it. If you got a different letter from the IRS — like a 4883C or a 6330C letter — follow the instructions on the letter. With either of those two types of letters, you can't use the IRS's online service., Step 2: Format Your Letter. When writing a letter to the IRS, it's important to adhere to certain formatting guidelines to ensure your message is clear and professional. The proper formatting will not only make your letter more readable but also convey a sense of respect and seriousness to the recipient., Helpful information. The IRS Identity Protection PIN can help prevent misuse of your taxpayer identification number on fraudulent federal income tax returns. Learn more at IRS.gov/ippin. Publication 3498-A, The Examination Process PDF. Page Last Reviewed or Updated: 22-Nov-2023. We’re reviewing your tax return., First paragraph: We need more time to process your return. Explanation for the first paragraph: Our old-ass computers do not yet have your information in them because we are using technology from before the Kennedy assassination. Second paragraph: Please allow 60 more days to process your return., Write “147c letter” next to Tax Form Number on section 3 of your 2848 POA form. Provide your POA with access to all required identity verification details. Call the IRS together at 1-800-829-4933, select language option, then press 3. Your POA informs the agent they will speak on your behalf with POA form ready., You requested a penalty waiver or abatement. The IRS denied your request. The IRS sent Letter 853C to inform you of the denial and to advise you of your right to appeal this decision. Notice deadline: 60 days. If you miss the deadline: You lose your right to appeal the denial without paying the penalties first., It is possible to contact the IRS in Kansas City, Missouri, by calling 816-966-2840, Monday through Friday, from 8:30 a.m. to 4:30 p.m., says the Internal Revenue Service. Another ..., IR-2022-31, February 9, 2022 — As part of ongoing efforts to provide additional help for people during this period, the IRS announced today the suspension of more than a dozen additional letters, including the mailing of automated collection notices normally issued when a taxpayer owes additional tax, and the IRS has no record of a taxpayer filing a tax return., Only the IRS controls when and if a tax refund is Approved and Sent. What is letter 2644C? This IRS Letter 2644c indicates that they are delaying action on your case because they lack information to process it. Sometimes, you will wait on the IRS to act & other times, they will ask for & expect a response from you. ( See also, Notice CP2006), What this notice is about. We issue a CP05B notice when the IRS receives a tax return that shows a refund amount and we can't determine if the income reported on the tax return matches the income reported to us by payers. The IRS is holding your refund until we receive the additional information we requested from you to determine if the ..., Strange Letter from IRS. I received CP05 last week and now IRS sent me a letter (no form Number) just saying "We're working on your account. However, we need an additional 60 days to send you a complete response on what action we are taking on your account. We don't need any further information from you right now.", What this letter is about. We received a federal income tax return, Form 1040-series, filed under your Social Security number (SSN) or individual tax identification number (ITIN). To continue processing your tax return, we need you to verify your identity and your tax return. If you didn't file a tax return, call the Taxpayer Protection Program ..., 2.11.1.1 (07-20-2023) Program Scope and Objectives. This IRM section provides an overview of the IDRS Letter System used to generate letters. Purpose: This IRM provide information and instructions to the Tennessee Computing Center (TCC) and Service Center technicians involved in the preparation, revision, and processing of IDRS letters., What this letter is about. Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP). The determination of whether an ALE may be liable for an ESRP and the amount of the proposed ESRP in Letter 226-J are based on information from ..., If the ZIP Code and/or county is located under the -O freeze the CSR refer to IRM 21.5.6.4.30, -O Freeze, for more information on inputting the Transaction Code (TC) 971 Action Code (AC) 087. If the ZIP Code and/or county is located under the -S freeze, input the TC 971 AC 688. For input of the TC 971 AC 688: