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

When closing a case as previous action, review CII case notes and/or IDRS to determine if an interim letter was issued to the taxpayer before the case was moved to IDT inventory. If an interim letter was issued after the previous IDT case was closed and procedures in IRM 25.23.4.10.6 , Identity Theft (IDT) - Previous Action, do not instruct you to issue a closing letter when resolving your case scenario, a closing Letter 4674C is required to explain the identity theft issue was previously resolved.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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