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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

If both primary and secondary taxpayers are victims of identity theft, provide appropriate IP PIN information for each.

Research the entity for a previous identity theft indicator TC 971 AC 501 and/or TC 971 AC 506.

Previous issuance of a CP 01A. This notice contains the taxpayer’s IP PIN and is mailed annually starting in Mid-December.

Indications the taxpayer opted in to the IP PIN program. CC ENMOD/IMFOLE will contain a TC 016 with the unique DLN of 28263-777-77777-Y (Y signifies the year digit.).

Review the account for suppressed notice conditions. Some accounts that have an IP PIN requirement do not have notices generated. Refer to IRM 25.23.2.9.3, Receiving and/or Retrieving your Annual IP PIN, paragraph (3) for additional information on suppressed notices.

IP PIN issues must be addressed in ALL closing letters to the taxpayer(s). For certain case types (e.g., NOIDT, Dependent IDT, etc.) refer to Exhibit 25.23.4-25, Closing Letter Paragraph Selections, for use of special paragraphs when providing the taxpayer with supplemental information regarding IP PINs, as appropriate.

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

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