BobKamman
Level 15
05-05-2022
12:52 PM
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Similar situations happen all the time, when taxpayer forgets about an estimated tax payment or misremembers the amount. Look at any IRS account transcript. When payments exceed assessments and there is no "freeze," a refund is issued. I don't know of any freeze this would generate, but if it does, it should also generate a notice to the taxpayer asking what the heck they meant.