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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

DO NOT forward or open an IDRS control when the only issue is a frozen refund by RIVO. To resolve the taxpayer’s issue, ensure you are following normal IDT procedures in IRM 25.23.4.8.2.1, Identity Theft (IDT) with RIVO Involvement.

Refer to RIVO.

Open an IDRS control to RIVO IDRS # 1485099999. C# Ref-RIVO, A using Category Code MISC.

Document your research and leave a case note on AMS.

Do not forward the documentation to RIVO. Documents can be viewed on AMS.

Do not send a Letter 86C. RIVO will correspond with the taxpayer when the refund is released.

(4) See below for case types converted in error and applicable IRM references.

Converted in Error

IRM Reference

(1) CP 36F

IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview. Cases with Duplicate Filing Notice CP 36F present on CC TXMOD are worked in Accounts Management, Adjustments in Brookhaven. A CP 36F tool is used to convert cases to IDT1/3 or IDS1/3. If a CP 36F cases was converted in error, convert the case back to CP 36F and reassign the case to CP 36 holding number listed on the Accounts Management Site Specialization Temporary Holding Numbers. A case note should be left on AMS explaining why the case is being returned.

(2) DUPF

IRM 21.6.7.4.4 (1), Duplicate or Amended Returns - TRNS36. Cases with Duplicate Filing Notice CP 36I, 36N, 36P, 36U, 36V present on CC TXMOD are systemically assigned to IDT. Before following the IDT process on these or on any case that started as DUPF, verify DUPF criteria. If the case should be DUPF, follow procedures in IRM 25.23.4.10.5.4 , Amended or Duplicate Returns and Identity Theft (IDT) - NO IDT Determinations.

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

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