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:
Resolving Undeliverable Identity Theft (IDT) Mail
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
There may be instances when IDT correspondence and/or letters are returned as undeliverable because the taxpayer may have moved, an incorrect/incomplete address was input or the address provided was invalid. Refer to the chart below for additional guidance.
Letter
Action
(1) Letter 239C/Letter 5064C Letter (Suspense)
Route to the employee with the open control.
(2) Letter 239C/Letter 4674C Letter (Closing)
Compare the information on the letter with the documentation on the closed case file. Look for any potential errors or omissions in working the case that may have caused the letter to be undeliverable. If you are unable to determine the reason for the undeliverable, it may be necessary to order the CN owner's return (if one was filed) to verify the entity information on the original return. This also includes verifying other documents attached to the return (e.g., Form 14039 and/or additional correspondence). Possible errors or omissions may include:
Sending the letter to the wrong address
Omitting an address change or address perfection (i.e., missing apt #)
Incorrectly determining a thief’s return to be an SSN owner’s return
If the undeliverable was not caused by an error or omission, destroy the undeliverable as classified waste.
If the undeliverable was caused by an error or omission, take any action needed to correct the tax account and entity information. Re-send the letter or another letter, if appropriate.
If during your research you determine additional closing actions were omitted, make the appropriate changes to correct the TP’s account. Send another letter to address all actions taken on the account, if appropriate.
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