Electronic return received more than 3 weeks ago; -Q Freeze; in review, notice for additional information will be received IRM 220.127.116.11.25, -Q Freeze
Reference Code 1262 is Unallowable Refund freeze is set by Transaction Code 576. The freeze holds the unallowable portion of the refund. The balance of the overpayment is issued. Usually, these accounts are Examination referrals or subject to special programs such as the Revenue Protection Strategy.
- The freeze is set when amounts claimed on a return are unallowable by law.
- The amount will remain frozen until the exam is closed/surveyed, or the refund is manually released.
In many cases, no action is required on your part. If there is an issue, the IRS will typically send you a letter to your mailing address on file within 90 days stating what the issue was, and any additional information required.
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