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Per IRS manual https://www.irs.gov/irm/part21/irm_21-005-006r#idm139685497100736
21.5.6.4.5.1 (12-20-2016)
C- Freeze – Refund Holds
The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), was enacted on December 18, 2015. The PATH Act contains several changes to the tax law that affect individuals, families, and businesses, and help safeguard against tax fraud. The PATH Act mandates that the IRS not issue any refund on tax returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until February 15th.
All current year tax returns that claim EITC and/or ACTC filed before February 15th, will contain a C- freeze on the account, to hold the refund.
Prior to February 15th, the refund cannot be released:
by inputting any type of adjustment to the account
due to a hardship (hardships will not be considered as long as the C- freeze is on the account). This includes the part of the refund that is not associated with the EITC or ACTC.
The C- freezes will be systemically released on February 15th. Refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, and IRM 21.4.1.4.2, Return/Refund Located, for additional information.This is why all the reps are informing callers the freeze ends on 15. I believe those pathers who have already been processed and are only waiting on 846 release code may well see that Friday the 15th.
Only speculation. What do you think?
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