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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

When the return requested posted as a TC 976, procedures to obtain the return internally must be completed prior to moving forward. Refer to IRM 25.23.4.6.5.1, Ordering Documents, for additional information.

Determine if the individual who submitted the claim is the taxpayer or an authorized representative.If the taxpayer’s response indicates they did not file the tax return requested:

Determine the TC 976 return to be invalid meeting streamline criteria. 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.

Create a new CII case with Category Code DUPF and Program Code 40050.

On both cases: Input a CII case note stating IDT could not be confirmed. Include details of the document requests, the letter issued to the taxpayer, the date Letter 5064C was issued to the taxpayer, and that no response was received.

Link the new case to your original case.

Reassign the new case using the IDTVA-A CII Reassignment Guide or IDTVA Specialty CII Reassignment Guide for Non-IDT Cases located on the IDTVA HUB.

Original Case: Make a determination of No IDT. Follow procedures in IRM 25.23.4.10.8 , No Identity Theft (NOIDT) Determinations.

Original Case: 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.

(3) The suspense timeframe has expired and the taxpayer did not respond,

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

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