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:
Normal Operations Assistance Request (OAR) Processing
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
IDTVA accepts OARs related to IDT Accounts, IDT Compliance, Fraudulent Return Requests (FRR), and Return Preparer Misconduct (RPM) per the IDTVA SLA Addendum. IDTVA also accepts OARs for other issues if there is an open or closed IDRS control for an IDTVA employee.
IDTVA skilled employees will follow OAR guidance in IRM 21.1.3.18.1, Operations Assistance Requests (OARs) Accounts Management Guidelines, to reject or reroute an OAR that is sent to IDTVA in error. Complete Section VI of Form 12412, Operations Assistance Request, when rejecting or returning an OAR to TAS. The IDTVA SLA Addendum also provides guidance on communication with TAS, translation of documents, and other aspects of routing OARs.
TAS should submit OARs through group email boxes or fax numbers, not by sending emails to individual employees. If an OAR is emailed to an individual employee, accept the OAR, but provide feedback to the TAS employee and their manager about the proper routing of OARs.
TAS should also provide a translation or summary of any documents not in English. If untranslated documents are submitted with an OAR, accept the OAR, but contact the TAS employee for a translation or summary. If necessary, ask for an extended completion date.
If the OAR does not list the research completed, the findings of the research, provide enough information to support the determination of identity theft, or the action requested, return the OAR to the TAS employee for proper completion. If necessary, ask for an extended completion date.
If the OAR is complete and has not been scanned as a CII image, Form 12412 and all associated documents must be scanned into CII upon receipt. If a Form 14039 is attached, update with TC 971 AC 522 UNWORK and send an acknowledgement letter to the taxpayer if those actions have not already been taken.
When assigning IDTVA Specialty Function (Compliance) OARs on CII, follow the table below.
If
And
Then
(1) A paper OAR is received in IDTVA-A inadvertently,
There is no case open in CII that should be routed to IDTVA Specialty Function (Compliance),
Assign the OAR to the Functional TAS Coordinator on CII using Case Priority Code 1 and appropriate Category Code.
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