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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 the tax year in question is a statute year with a multiple return issue, do not take the actions below. Refer to paragraph (16) below.

Math verify the tax return, if present. Follow Procedures in IRM 25.23.4.10.11 , Identity Theft (IDT) - Setting the Math Error, if appropriate.

Follow applicable procedures in IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, based on the determination made.

If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third-party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

Follow procedures in IRM 25.23.4.10.9 , No Reply.

If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third-party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

(4) The suspense timeframe has expired and the information requested was for the purpose of determining if the taxpayer was reporting an IDT issue or an RPM issue,

Determine if the individual who submitted the claim is the taxpayer or an authorized representative.If a response was received, and there is enough information to make an IDT determination:

Refer to IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations, to make an IDT determination and identify the appropriate method of resolution.

Follow applicable procedures in IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, based on the determination made.

If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third-party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

Follow procedures in IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT).

Make a determination of No IDT. Follow procedures in IRM 25.23.4.4 Taxpayer Inquiries Involving Identity Theft (IDT).

If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third-party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

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

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