IRS Tax Topic 152 is simply a reference to the following IRS.gov
webpage, where the processing of tax returns is discussed, and which
possible reasons for refund delays. It's basically a "stock" or
standard message to taxpayers. Here is a direct link to the page:
That said, the activity you observe on the IRS's "Where's My Refund" website seems normal enough.
There's no reason to
think that you're under review, or that something is wrong with your tax return, just based on this, so please don't
worry or be concerned at this point. In fact, the messages and bars on the Where's
My Refund webpage change all of the time; and sometimes the same
displayed continuously, or the bars disappear entirely (they may return
later). The disappearance of the bars, as a stand-alone action,
signifies nothing important at all.
If your tax return ever is chosen for further review, or an actual audit, then the website should indicate that, and also let you know to expect an IRS notice or letter by mail. You haven't observed any message like that, have you?
The behavior that you observe is more likely an indicator that your tax return (and refund) is simply moving through the processing system. It could also be that the IRS is checking for additional information on something related to your tax return (like matching your reported W-2 data with that separately reported to the IRS by your employer); but we wouldn't call that a review . . . perhaps only a small delay.
If enough time passes after filing (21 days after e-file, or 6 weeks after paper file), and there is no new information, at that time the IRS indicates that you can call them for additional information, using the phone number provided on their Where's My Refund website.
For now, the best course of action
is patience. Or, if it has been more than 21 days (or 6 weeks) since
you filed, then you can telephone the IRS. They are the only entity
that can provide you with accurate information as to the processing /
refund status of your tax return, or tell you when you may expect to
receive a refund.
Finally, please bear in mind that the IRS
doesn't always move as fast as taxpayers would like
(especially when waiting for a refund). Also taxpayers who report
certain items of income (such as self-employment) or certain tax credits
(such as dependent care) can experience longer wait times for the IRS
to process their original tax return, and ultimately issue a tax refund.
Thank you for asking this question.