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4 - Erroneous AbatementThe timely filed TC 150 return for TY 2018 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $.00 and withholding of $2,500 which posted as a TC 976. Form 14039 is included with the return. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, and withholding of $6,000. A CP 2000 proposing a tax increase of $2,000 based on unreported income is issued to the valid taxpayer’s last known

Caution:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

DO NOT select paragraph "u" . Paragraph "u" contains incorrect information advising the taxpayer they cannot opt out of the IP PIN program. See Exhibit 25.23.4-25, Closing Letter Paragraph Selections, for more information on special paragraphs you may use.

If directed to this step after contacting the reporting taxpayer, follow normal procedures to conduct research and make a CN ownership determination. For specific instructions related to research and CN ownership determinations, refer to IRM 25.23.4.6, Research, Actions, and Complete Case Analysis - Overview, and IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations. Document your research and determination in a CII case note. After a CN ownership determination has been made, follow the appropriate case processing resolution (streamline/non-streamline) to correct the account.

After you have taken the necessary actions to resolve the account, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine if a closing letter must be issued.

If you are unable to contact the reporting person by telephone, see IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written). If a response is received, follow the applicable procedures in step (4) above based on the information provided.

(2) The account reflects RIVO involvement,

Refer to IRM 25.23.4.8.2.1, Identity Theft (IDT) with RIVO Involvement. Document your research and determination in a CII case note.

Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine if a closing letter must be issued.

(3) The invalid return does not appear to be the result of misuse of the Non-Filer Tool for EIP and there is no RIVO involvement,

Follow normal procedures to conduct research and make a CN ownership determination. For specific instructions related to research and CN ownership determinations, refer to IRM 25.23.4.6, Research, Actions, and Complete Case Analysis - Overview, and IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations. Document your research and determination in a CII case note.

After a CN ownership determination has been made, follow the appropriate case processing resolution (streamline/non-streamline) to correct the account.

Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine if a closing letter must be issued.

When the victim is a dependent of their parent/legal guardian and is listed as a dependent on the return of a taxpayer who is not their parent/legal guardian, follow the procedures in the table below:

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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