An Internal Revenue Service watchdog says hundreds of thousands of tax refunds for low-income taxpayers have been frozen. The taxpayer advocate's office says its fielded more complaints during the last three years from taxpayers expecting a refund. Most of the "frozen returns" claim an earned income credit. I-R-S spokesman Chris Kerns tells W-O-S-U's Tom Borgerding the agency "freezes" returns when it suspects fraud and the "earned income credit" has been abused in recent years.