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

Procedural guidance may suggest using specific paragraphs. In the event the letter has been updated, and the paragraph(s) have changed, use the paragraph(s) with the appropriate information.

The IAT Letters tool in the IAT Task Manager must be used to input letters issued for identity theft casework. The tool provides a simple format for selecting the required paragraphs, manually editing the address to the valid SSN owner’s information and adding a history item or updating the control base on IDRS. See Exhibit 21.2.2-2, ACCOUNTS MANAGEMENT MANDATED IAT TOOLS, for more information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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