  Using recently developed Seifert fibering operators for 3D $\mathcal{N} = 2$
gauge theories, we formulate the necessary ingredients for a state-integral
model of the topological quantum field theory dual to a given Seifert manifold
under the 3D-3D correspondence, focusing on the case of Seifert homology
spheres with positive orbifold Euler characteristic. We further exhibit a set
of difference operators that annihilate the wavefunctions of this TQFT on
hyperbolic three-manifolds, generalizing similar constructions for lens space
partition functions and holomorphic blocks. These properties offer intriguing
clues as to the structure of the underlying TQFT.
