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Tax Problems and Solutions Handbook

CP75 Notice

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CP75: Exam Initial Contact Letter – EITC – Refund Frozen

EITC audits in which the IRS has frozen the taxpayer’s refund until the taxpayer can prove that she is entitled to the EITC. [IRM 4.19.14.4 (1-01-2025)]

Update: June 23, 2025