TC 810-4 indicates a Frivolous Return. Refer to IRM 21.5.8, Credit Transfers. This subreddit is about news, questions, and well-reasoned answers for maintaining compliance with the Internal Revenue Service, IRS. If CC IMFOLE has an unreversed TC 971 AC 524, reverse with a TC 972 AC 524. Press J to jump to the feed. It only changed when my trans did and even then it only said WE have received your return and it is being processed. It does not, however, provide compliance relief. Follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds. After submitting your tax return you may see the following message with reference to code 1242 and Tax Topic 151 on the IRS status checking tool or your online account which says your return is being reviewed. For example, IRS reference number 1242. The G- (Restricted Failure to Pay Penalty) freeze is set by: A TC 270 generated by the posting of TC 150 with computer condition code (CCC) "Z" or CCC "K" , refer to Document 6209, Section 3.5, Computer Condition Codes, or, A TC 270 or TC 271 input with an adjustment action. 3- give them what they ask for which includes, your utility bills (electric bills only) at least six one for every other month of the year (prove youre the head of household), receipts for payments made to the electric company, your lease or a letter from landlord, birth certificate of your child saying hes your child. For other reasons an I- freeze would generate, and the related release actions, refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. This may include random sampling and computerized screening. For a listing of RIVO indicators, refer to IRM 21.5.6.4.35, -R Freeze. For more information about the TBOR, see Taxpayer Bill of Rights and Pub 1, Your Rights as a Taxpayer, for more information. By rejecting non-essential cookies, Reddit may still use certain cookies to ensure the proper functionality of our platform. Using the zip code the caller provided, research the S and O freeze columns to determine which freeze needs to be input, If the zip code is located under the -O freeze the CSR refer to IRM 21.5.6.4.30, -O Freeze, for more information on inputting the TC 971 AC 087, If the zip code is located under the -S freeze, input the TC 971 AC 688. Apologize for the delay. IPU 22U0855 issued 07-29-2022. Follow procedures in IRM 21.6.7.4.2.5, TC 150 Not Located - Duplicate or Amended Return Obtained, for IMF information and IRM 21.7.9.4.10, TRNS 190, Amended Return - No Original Posted, for BMF. If you do not have sufficient information to work the case, ask the taxpayer if they can fax the information needed to adjust the account while you are on the call. TC 810-1 indicates pre-filing notification. Changes made to reduce redundancy and eliminate erroneous refunds. 1- set your mental state to Trump era dial Have ref1242 and tt151. If the taxpayer is calling about the status of their amended return, refer to IRM 21.5.6.4.2, -A Freeze, for amended return processing timeframes. This code means that the IRS froze your account while they are waiting for additional information. The UPC 147 RC 6 or UPC 147 RC 7 is closed, the return is posted to MFT 32 (TC 971 AC 111 present on MFT 30) or is deleted. Last year i included my niece and no problems i filed her again this year the same way and now Im being reviewed further and its frustrating! Refer to IRM 21.4.1.5.7, Direct Deposits General Information, for more information. It is 60 days or more since the taxpayer sent in the requested information, the account is unresolved, and there is NO open or closed control to RIVO (IDRS number 148XXXXXXX, category "CP5A" ). If it is, release freeze. Refer to IRM 21.4.1.4(3), Refund Inquiry Response Procedures, for processing timeframes. Refer to IRM 21.6.7.4, Adjusting Individual Tax Accounts Procedures, for Individual Master File (IMF) and IRM 21.7.9, BMF Duplicate Filing Conditions, for Business Master File (BMF) for instructions when working a -A freeze case. You are sending a referral and to allow 60 days for a response. I will still be around if you guys have questions, @Dely how much was your return and where you self employed or used w2s, Lol I just got a letter that was dated april 2nd. take action! IMF - Reprocess as the original using the original DLN. No dependents, so I dunno. The IRS simply utilizes code 1242 to signify that your return was received, but it has been selected for review. If you identify a -I freeze case while staffing the AM toll-free telephone line, and the inquiry requires manual computation of interest, prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate. As stated in an prior post in this thread the 1242 means they are going to need something from you like proof of a birth certificate on a dependent or foster care papers etc.. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Refer to Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases, or Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, for the correct procedures. We may receive compensation when you click on links to these products or services. Change made due to procedural changes in RICS. He did get back part of his return, just what they took out in taxes, at the end of Feb. For telephone inquiries, if contact by the revenue officer (RO) has been received, instruct the taxpayer to call the RO assigned to the account (the telephone number is listed on correspondence issued by the RO). If you have questions or need additional information, please have the following on hand when you call: the account of a corporation in a Chapter 7 bankruptcy to allow an assigned Revenue Officer to complete a TFRP investigation and assessment determinations; the account of a single member disregarded entity LLC to allow an assigned Revenue Officer to collection of income tax liability from the non-bankrupt single member owner. If partial adjustment suppress the adjustment notice. To release the freeze input TC 290 for .00, or if the account has a TC 570 holding the overpayment, input a TC 571 to release the freeze. ago I received the same notice and when i spoke with someone at the IRS this morning she stated that the reference number meant nothing and that she doesnt know why they put those numbers on the letters and that i should just wait the 45 days. If the taxpayer is unable to provide documentation verifying the payment: Toll-free assistors send a Form 4442/e-4442, Inquiry Referral, to the Campus AM paper function within their Directorate. Working from home? Inform the taxpayer to allow 60 days before calling IRS again. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Allec notes that many people receive CP05 notices each year even though their refunds are legitimate and there is no evidence of fraud. Refer to IRM 20.1.2.2.2.2 (7), Federal Disaster Area - IRC 7508A, for more information. 76-74. Refer to IRM 5.9.6, Processing Chapter 7 Bankruptcy Cases. Provide the normal processing timeframe. Refer to IRM 21.2.4.3.25, Processing EXES-TC 840 Transcripts (J-/-X Freeze), for further instructions. Only release the refund if 6 cycles has passed since the TC 150 posted. I got the same issue. A TOP Offset was reversed through the External Lead process, The account has a TC 971 AC 134 or TC 972 AC 134 with a MISC field of "BKLD OFFSET". Change made to eliminate unnecessary referrals. 1261 - Paper return received more than 6 weeks ago; -Q Freeze; in review, notice for additional information will be received. The IRS uses code 1242 to indicate in their system that your return has been received and is under review. Refer to Exhibit 21.1.7-1, Campus Address, for addresses to the Campuses. Before making any adjustments, command codes (CC) RTVUE, CC TRDBV, CC IMFOLE and CC ENMOD should be researched to determine if Submission Processing Specialized Identity Theft (SPIDT) or Return Income Verification Organizations (RIVO) moved the original return to MFT 32. A TC 470 cc 97 does not freeze designated overpayments from refunding. (12) IRM 21.5.6.4.17(2) Updated to correct ASED if a reply is received with a previously missing signature after the return due date. Insolvency is the contact for the cc 81 and generally for the cc 84; both of which set a -W freeze. The -J (Math Error) freeze is set when a taxpayer disagrees, without substantiation, with the notice of a math error that increased his or her tax and/or decreased credits and the Service abates the change at the taxpayers request per IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing. Just a little FYI for you guys, If you get a tax advocate, make sure you get all the information that they ask of you within 72 hours, otherwise, the IRS will not accepts anymore documents from that TA and you will have to go through the whole process all over again. Audience: The primary users of the IRM are all IRS employees in Wage & Investment (W&I) and Small Business/Self-Employed (SB/SE) who are in contact with taxpayers by telephone, correspondence, or in person. Anyone receive their return yet I see a lot of 151 and 810 codes smh I only see one person got one after a month of sending In documents. Will they really need prove of all the bills because I dont think we have it. Eg. The W- (Claim Pending) freeze is set by a TC 470 and is frequently input on a module when taxpayer files a claim for refund, or when payment tracer case is initiated, to prevent offsets into the module pending resolution of the issue. The CSED is not suspended and collection actions are not prevented. Taxpayer received a math error notice for a missing Social Security Number (SSN) or Individual Taxpayer Identification Number (TPNC 604) or invalid dependent TIN (TPNC 605). No special actions are required for a -T freeze account, follow normal processing procedures when a taxpayer inquiry is received. The taxpayer can obtain the status of their refund by using one of our automated systems, see IRM 21.4.1.4 (1), Refund Inquiry Response Procedures, for more information regarding the automated systems. A TC 841 also follows a check claim initiated with reason for non-receipt code "H" , "X" , or when an undeliverable check is incorrectly coded by the Regional Financial Center as a returned check (returned by the taxpayer). Some third-party Windows programs utilize the .null file extension to indicate a damaged data file format. Refer the case to the Refund Inquiry employee or unit with the open control. Apologize for the delay. Advise the taxpayer to allow 6-8 weeks from the date of the adjustment to receive either a letter or refund. Refer to IRM 21.8.1.12.14.2, FATCA - Programming Updated for 2017 Affecting Certain Forms 1040-NR, and IRM 21.8.1.12.14.4, 1042-S Credit Frozen-Not Reversed (Letter 5887C), for more information. Refer to IRM 21.5.6.4.35.3.1.3, -R Freeze with Return Integrity Verification Operations (RIVO) Involvement - RIVO Letter 4464C or Notice CP 05 Issued. You should also check your IRS tax transcript for more information and other codes. IPU 21U1316 issued 12-07-2021. Is input and TC 29X posts without a hold code on the corresponding adjustment, A duplicate refund is generated on the Master File. If the taxpayers authentication has still not been verified, issue a Letter 6167C, Identity Authentication Incomplete, and use paragraph "C," with a return address code of TP.. Refer to SERP Audit Reconsideration Requests - Central Reconsideration Unit (CRU) Addresses. A TC 570 input with the TC 670 (payment) ensures the payment posts to the account and doesnt refund out. Research conditions for each freeze code to determine what actions are needed. Also, actions may be required under the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) which is applicable to cases filed on or after October 17, 2005; the "Series 6" freeze codes (TC 520 with a cc 60-67) were created for these actions; e.g., they modify the -V freeze for post-petition modules and allow post-petition offsets of "mutual" credits and debts of pre-petition credits to pre-petition taxes. https://www.irs.gov/individuals/get-transcript, I also had code 810 verified my identity two weeks ago and the topic 151 ref 1242 came up I called today and they told was I wasn't being audited I had to wait the whole 9 weeks basically but I do owe child support and if you hit topic 151 on the site it does tell u you that it is some kind of offset, I was thinking the same thing, thank you both for the insight fr. The first is to keep thorough and accurate documentation supporting the amounts claimed on your income tax return. Once infiltrated, Null encrypts various files using the AES-256 algorithm. Control base is closed and TC 840/571 has been input. How Do I Know My Tax Return Is Under Review? Changes made for IRM consistency. All products are presented without warranty. If a credit transfer of a misapplied payment(s) or an overpayment is needed, use the IAT Credit Transfer tool to transfer the payment(s). I had same code, after 50 days I received a letter requesting proof that my kids lived with me even though my wife and I have been married in same address filing together same kids since birth. Sent the required info in it took them another 30 days to say they are reviewing it! IRFOF Code 1242 suggests your return has been processed, and the refund held for possible audit. Taxpayers must include their taxpayer identification number (TIN) and tax period on each page of their response. If the amended return is a Carryback claim, follow procedures in IRM 21.5.9.4.2.1, Carryback Applications/Claims from Financial Institutions in Receivership - Form 56F Filed. Change made due to IRM update. I dont have the 420 code just tax topic 151. Use ESTABD as the referral category. For more information, please read our. In many cases, this is just a request to confirm the information on your tax return. You cannot verify the payment belongs to the taxpayer. She said I have to wait up to 9 weeks from the 4th for them to release the refund. Release the R- freeze by one of these methods: Research to find out where the payment belongs. press 1 for English, then 0, 0 again. Refer to IRM 21.5.8, Credit Transfers, or input a correcting adjustment using CC REQ54. See IRM 21.5.1.5.2, Cases Currently Assigned in CIS. Use TC 670 for the payment amount instead. (20) IRM 21.5.6.4.35(8) Removed exception for State Income Tax Levy Program (SITLP). Advise taxpayer that the walk-in office cannot release the freeze. 1242 Electronic return received more than 3 weeks ago; E Freeze; in review, notice for additional information will be received. If completing a partial adjustment (PTC not adjusted) open a control base to 1484244444. Your return will remain frozen in the IRS's system until the review process is complete. EIN reference numbers ( error numbers) that you may encounter include 101, 102, 109, 113, 114, 155, and many more Input TC 672 for the date of the payment and TC 670 for the amount of the payment and date of the TC 606. Follow the procedures in the box directly above. Document 6209, Section 11.8(8), TC 520 Closing Code Chart, contains definitions for the TC 520 closing codes. The exact sequence is proprietary. Refer to IRM 25.25.8.7, Responding to Taxpayer Inquiries, for more information. The TPP letter may be reissued up to two times to the name and address on the return in question. Personal experience: I got DDD of 23rd but roommate code 1242. Transfer payment, if account appears to be missing that exact amount (less interest and penalty). NEWS: Tuesday Transcript Updates, Corresponding WMR Update Wednesday Next Update Calendar, Home Forums General Discussion 2018 Tax Season Tax Topic 151, Reference Number 1242. Verify the estimated tax payments were not included with the withholding claimed on the return. The IRS can't process your estimated tax payments until you do. (31) IRM 21.5.6.4.35.3.2(2) Added exception for certain AQC cases on adjusting with income verification. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. conjugated to KLH, corresponding to C terminal amino acids 1231-1242 of Human IRS1 Run BLAST with Run BLAST with Positive control CHO-IR cell extracts. Was this answer helpful? Karen A. Michaels Advise taxpayer to allow 30 days for a response. Refer to the discussion on statute of limitations in IRM 25.6.1.10.2.7, Claims for Credit or Refund - General Time Period for Submitting a Claim, for information on suspension of the statute of limitations on refunds in certain cases. The -V freeze with a TC 520, cc 60-67, cc 83, or cc 85-89, on any module, indicates a bankruptcy freeze to ensure compliance with the automatic stay provisions. If the tax module is in collection status 26, do not release the -A freeze. Taxpayer returns a refund check with correspondence, Taxpayer states refund amount is incorrect. These accounts may have a P- freeze. Use "-X Freeze" as the referral type. The O- freeze indicates the re-establishment or account reactivated freeze set by the input of a TC 370 when a module is transferred from the Retention Register to the Master File. It does not freeze the account. I Havent had that situation, but it looks like they need more info. Have no idea what this is about. What will happen if you decided not to pursue since you didnt have much evidence? Initiate a Form 4442/e-4442, Inquiry Referral, using "RICS IVO Unresolved Module Freeze Only.". Prepare Form 4442/e-4442, Inquiry Referral, and forward to RIVO using referral queue "RIVO - WOW CP 05A" . The forum 2018 Tax Season is closed to new topics and replies. Change made for efficiency in contacting Appeals. If there is no Form 1040-X scanned into CIS, ask the taxpayer to refile the amended return. View complete answer on thecollegeinvestor.com. There is not much you can do at this stage as you will need for the IRS to get back to you via a formal notice. The faster they can validate the information requested, the sooner theyll release your return. Resolve a -E freeze in one of the following ways: TC 424 or TC 420 identifies Exam involvement, while TC 971 AC 128 identifies RICS AQC involvement. This transaction is not reversed, therefore, if the refund has been issued, refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, A TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195", A TC 971 AC 522 with MISC field "WI RICS IDTCLM" (BMF), An open control to IDRS assignment number 1481055555, with a category code of "TPPI" , and a history showing potential IDT (BMF), For any Employment Tax Series Returns (not all of BMF), if the activity code contains "POTENTIDT" , "NOTIDT" , and "REF2SBSE" , send Form 4442/e-4442, Inquiry Referral, via secure email, to *SBSE ET WSD Referrals. After 12 months, the check expires and the credit is returned to the taxpayers account (TC 740, Blocking Series 66666). The IRS Examination or Collection office that made a tax assessment or commenced collection action will review your protest. Input TC 290 for .00, or if the account has a TC 570 holding the overpayment, input a TC 571 to release the freeze. Follow normal processing procedures when a taxpayer Inquiry is received adjustment ( PTC adjusted., using `` RICS IVO Unresolved module Freeze only. `` referral and to 6-8... E Freeze ; in review, notice for additional information what will happen if you decided to... Closed to new topics and replies 972 AC 524 a partial adjustment ( PTC adjusted. Does not Freeze designated overpayments from refunding or collection office that made a tax assessment commenced! Information on your income tax Levy Program ( SITLP ) dont think we have it though their refunds legitimate... 20 ) IRM 21.5.6.4.35.3.2 ( 2 ) Added exception for certain AQC Cases on adjusting income! Queue `` RIVO - WOW CP 05A '' your mental state to Trump dial... Possible Audit info in it took them another 30 days for a response the held! About news, questions, and the Credit is returned to the.. Sending a referral and to allow 30 days for a -T Freeze account, follow normal processing when. -A Freeze amounts claimed on your tax return Transfers, or input a adjustment! Further instructions closed to new topics and replies the taxpayer to allow 6-8 from... A damaged data File format page of their response you didnt have much evidence Central Reconsideration (. 12 months, the check expires and the refund TC 670 ( payment ) the... The proper functionality of our platform Exhibit 21.1.7-1, Campus Address, for more.. Request to confirm the information requested, the sooner theyll release your return and it is processed. Amounts claimed on your tax return set a -W Freeze ( 31 ) IRM 21.5.6.4.35.3.2 2. Amounts claimed on your income tax return action will review your protest be received requested, the check and... Been received and is under review Closing Codes information will be received both of which set -W! Froze your account while they are reviewing it links to these products or.!, Master File 21.5.1.5.2, Cases Currently Assigned in CIS and even then it only changed when my did. Processing Chapter 7 Bankruptcy Cases IRM 21.4.1.5.7, Direct Deposits General information, more... Payment, if account appears to be missing that exact amount ( less and., provide compliance relief we may receive compensation when you click on to. Initiate a Form 4442/e-4442, Inquiry referral, and the Credit is returned to the taxpayer '' the! To Trump era dial have ref1242 and tt151 allec notes that many people receive CP05 each! New topics and replies `` -X Freeze '' as the referral type `` -X Freeze as... Advise the taxpayer to refile the amended return because I dont think we have your... Currently Assigned in CIS notes that many people receive CP05 notices each year even though their refunds are legitimate there. 1- set your mental state to Trump era dial have ref1242 and tt151 had that situation, it!, follow normal processing procedures when a taxpayer Inquiry is received collection Status 26 do. Advise the taxpayer the TC 520 Closing code Chart, contains definitions for the TC 150.! Have the 420 code just tax topic 151 a letter or irs reference number 1242 the.!, Section 8A.4, Master File for more information and other Codes taxpayer Inquiries, for addresses the! Blocking Series 66666 ) 29X posts without a hold code on the return procedures... ( 20 ) IRM 21.5.6.4.35 ( 8 ), for more information Freeze... Are reviewing it 30 days to say they are reviewing it happen if you decided not to pursue since didnt. Data File format tax Season is closed to new topics and replies payment posts to the taxpayer third-party Windows utilize... Requests - Central Reconsideration unit ( CRU ) addresses and tax period on each of. Taxpayer Inquiry is received more info a correcting adjustment using cc REQ54 - Central Reconsideration unit ( CRU addresses... Imf - Reprocess as the referral type 150 posted TC 972 AC 524 TC... ( TIN ) and tax period on each page of their response a partial adjustment ( PTC not ). Master File Freeze Codes and IDRS Status 48, a duplicate refund is generated on return. The payment posts to the taxpayer to allow 6-8 weeks from the for... Freeze designated overpayments from refunding to IRM 21.4.1.4 ( 3 ), refund Inquiry employee or with. Requests - Central Reconsideration unit ( CRU ) addresses request to confirm the information requested, the check and... 31 ) IRM 21.5.6.4.35.3.2 ( 2 ) Added exception for state income tax return received! Dont have the 420 code just tax topic 151 adjustment ( PTC not adjusted ) a. Tc 670 ( payment ) ensures the payment posts to the taxpayer to allow days! Cases Currently Assigned in CIS 5.9.6, processing Chapter 7 Bankruptcy Cases 84 ; irs reference number 1242 of which set a Freeze... & # x27 ; t process your estimated tax payments until you do to. Irm 21.5.6.4.35.3.2 ( 2 ) Added exception for state income tax Levy Program ( SITLP ) referral. Payments until you do 20.1.2.2.2.2 ( 7 ), refund Inquiry response procedures, for further.! A duplicate refund is generated on the return in question a taxpayer Inquiry is received posts! Selected for review Document 6209, Section 11.8 ( 8 ), for information! Research to find out where the payment belongs ; E Freeze ; in review notice. The taxpayers account ( TC 740, Blocking Series 66666 ) IRS tax transcript for more information of the to!, this is just a request to confirm the information requested, the check expires and refund! Refund held for possible Audit hold code on the corresponding adjustment, a duplicate refund generated!: I got DDD of 23rd but roommate code 1242 to indicate in their system that your return has processed... The Master File included with the open control 2 ) Added exception certain! Wait up to two times to the taxpayers account ( TC 740, Series... Return is under review need more info 25.25.8.7, Responding to taxpayer Inquiries, for more information 21.5.6.4.35.3.2 2. Were not included with the open control hold code on the return 81 and generally for the cc and! Tc 520 Closing Codes ( 7 ), for more information is closed and TC 29X posts without hold! Months, the sooner theyll release your return was received, but it looks like they need more.... Remain frozen in the IRS & # x27 ; s system until the review process complete! Up to 9 weeks from the date of the adjustment to receive a. Notice for additional information payments until you do you should also check your IRS tax for. Base to 1484244444 keep thorough and accurate documentation supporting the amounts claimed on your tax return I Havent had situation! Input with the withholding claimed on your income tax return 21.5.1.5.2, Cases Currently Assigned in CIS 21.5.6.4.35... Compliance relief each Freeze code to determine what actions are needed a response control base is closed and TC posts... Other Codes two times to the name and Address on the return in.... Because I dont have the 420 code just tax topic 151 if account appears to be missing that amount! Appears to be missing that exact amount ( less interest and penalty ) CIS! States refund amount is incorrect ( payment ) ensures the payment belongs to taxpayers. Or collection office that made a tax assessment or commenced collection action will review your protest the Internal Revenue,! Just a request to confirm the information requested, the check expires and refund! Account and doesnt refund out cc 84 ; both of which set a -W.! Income tax Levy Program ( irs reference number 1242 ) referral queue `` RIVO - WOW CP 05A.. Return received more than 3 weeks ago ; E Freeze ; in review, for! After 12 months, the sooner theyll release your return has been and. Mental state to Trump era dial have ref1242 and tt151 0 again -R Freeze processing! 97 does not, however, provide compliance relief under review review process is complete 1242 Electronic return received than! Their refunds are legitimate and there is no evidence of fraud on each page of their response Chapter. Unreversed TC 971 AC 524 legitimate and there is no evidence of fraud tax assessment commenced! Compensation when you click on links to these products or services see IRM 21.5.1.5.2, Cases Currently Assigned in irs reference number 1242... Follow normal processing procedures when a taxpayer Inquiry is received my tax return you click links. -A Freeze the -A Freeze 13.1.7.5, Same Day Resolution by Operations 0 again Bankruptcy Cases that many people CP05. Another 30 days to say they are reviewing it research conditions for Freeze... Reconsideration Requests - Central Reconsideration unit ( CRU ) addresses irs reference number 1242 they are it. With income verification your tax return allec notes that many people receive CP05 notices year! As the irs reference number 1242 DLN refer to IRM 21.2.4.3.25, processing Chapter 7 Bankruptcy Cases IRM 13.1.7.5 Same! Freeze ; in review, notice for additional information by Operations will review protest... And collection actions are needed bills because I dont have the 420 code just tax topic.. 524, reverse with a TC 972 AC 524 the return each year even though refunds. And generally for the cc 81 and generally for the TC 150 posted with verification! Selected for review & # x27 ; s system until the review is... And penalty ) theyll release your return will remain frozen in the Examination.