eb683700__21_5_6_Freeze_Codes__Cont__1___THEN_
[If the TC 520 cc is:] 71, 73 [THEN:] 
Contact Appeals prior to taking account action. These accounts are initiated by Campus Refund Litigation. Contact numbers can be found by selecting Appeals Case Routing, then Case Routing by State/Zip under the Who/Where tab on the SERP Home Page. After selecting the Appeals Case Routing tab, take the following steps to the contact information: Select "Case Routing addresses and Instructions" On the Share Point select Campus Case Routing, this will provide the contact information for each campus Exception: MFT 55 with cc 71 and cc 73 are initiated by Advisory. Contact numbers can be found by selecting Advisory Unit, (formally Technical Services), under the Who/Where tab on the SERP Home Page.
Internal Revenue Manual - 21.5.6 Freeze Codes (Cont. 1)
THEN: