eb683700__21_5_6_Freeze_Codes__Cont__1___THEN_
[If the TC 520 cc is:] 84 [THEN:] 
Generally, contact Insolvency prior to taking account action; but it may be necessary to contact the Revenue Officer as well or in the alternative. The TC 520 cc 84 does not relate to bankruptcy litigation like the other -W Freezes. A cc 84 is input for bankruptcy cases requiring special handling. The account does not go into IDRS Status 72 (which generally indicates bankruptcy). The CSED is not suspended and collection actions are not prevented. Examples of accounts requiring special handling include: 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.
Internal Revenue Manual - 21.5.6 Freeze Codes (Cont. 1)
THEN: