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Offset overflow freeze set when offset storage within idrs is not large enough to hold all generated transactions, or credit balance has been completely offset and two or more debit modules still exist

User Wroscoe
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Hi, there is no question attached to the statement above. Anyway, it looks like you are looking for the IRS code with description. If so, the IRS code for the statement is 1541. Hope this helps you and thank you for the question. 
User Konsol Labapen
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