Tax topic 152

Can someone please explain what tax topic 152 means and what to expect? Is this a bad thing or a standard delay?

posted

https://www.irs.gov/taxtopics/tc152

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

The link that was shared does not offer any information on tax topic 152. This link is the same one I encountered on the IRS.gov website, which is rather vague and uninformative. What exactly does this topic pertain to?