Code 914 on a tax transcript means IRS Criminal Investigation has placed a hold on that tax module because the account is tied to a criminal tax investigation under Title 26 or a tax-related Title 18 matter.1Internal Revenue Service. 9.5.1 Administrative Investigations and General Investigative Procedures It is not a routine adjustment, a refund action, or a penalty. If TC 914 is on your transcript, stop and talk to a tax attorney before doing anything else.
What TC 914 Signals
The Internal Revenue Manual directs that TC 914 “must be placed on the appropriate master file module(s) for all Title 26 and tax-related Title 18 subject criminal investigations.”1Internal Revenue Service. 9.5.1 Administrative Investigations and General Investigative Procedures Title 26 covers internal revenue crimes such as tax evasion and filing false returns. Title 18 covers related federal crimes like money laundering and fraud.
Once the code posts, the IRS suspends normal civil activity on the module. Refunds, collection work, and audit adjustments are paused so the criminal side of the agency can work the case. Internally, the IRS uses Form 14584 to notify its civil divisions that TC 914 controls are in place and that civil action should stop.1Internal Revenue Service. 9.5.1 Administrative Investigations and General Investigative Procedures The code and its neighbors (TC 915, 916, 918) carry restricted definitions in IRS Document 6209, consistent with their criminal enforcement role.2Internal Revenue Service. IRS Document 6209 – Section 8A Master File Codes
How It Differs From Other Transcript Codes
Most transaction codes reflect money moving on the account: tax assessed, a payment applied, a refund issued. TC 914 does not. There is no dollar amount attached. Instead, the code places a restrictive condition on the module (identified internally as Condition Code 9) that blocks certain automated processing.2Internal Revenue Service. IRS Document 6209 – Section 8A Master File Codes When it appears alongside certain examination codes, it can also trigger a freeze that holds assessments. The account effectively enters a suspended state until the investigation ends and the code is reversed.
What To Do Right Now
Retain a tax attorney before anything else. A criminal tax investigation can lead to prosecution, and what you say to the IRS in this window can be used against you. Communications with an attorney are protected by attorney-client privilege in ways that communications with a general preparer or enrolled agent are not.
Do not call the IRS to ask about the code. Customer service representatives are limited in what they can share about criminal investigation activity, and unsolicited contact during an active investigation can create problems. Let counsel handle any communication with the agency.
Expect delays. Any pending refund will be held while TC 914 sits on the module. Ongoing audit or collection matters will likely pause too. Preserve everything you have for the years in question: returns, workpapers, bank statements, and prior IRS correspondence. Do not alter, discard, or reorganize records.
How and When the Code Comes Off
TC 914 stays on the account until the criminal investigation is resolved. If the case closes without prosecution, the IRS reverses the code and normal civil processing resumes, including any refunds that were held. If charges are filed, the freeze typically remains through the legal proceedings. Reversing TC 914 (and related codes like TC 916 or TC 918) lifts the restrictive condition so the IRS can work through anything that backed up during the hold.
The IRS does not publish a timeline for criminal investigations. Some close in months, others run for years. Interest keeps accruing on any unpaid balance during that period. For the first quarter of 2026, the IRS charged 7% annual interest on individual underpayments, compounded daily.3Internal Revenue Service. Interest rates remain the same for the first quarter of 2026 That rate dropped to 6% for the second quarter beginning April 1, 2026.4Internal Revenue Service. Internal Revenue Bulletin: 2026-8 An attorney can advise on whether to make a payment against a disputed liability to stop interest from compounding while the investigation runs.