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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

Multiple module requests could extend the time it takes for modules to come out of retention.

(6) ESTENT###

When establishing the entity for an account. The Julian date should be a date two cycles after input.

(7) PNDMRR/###

When monitoring the account for TOP Offset Reversal to post within 60 day increments, if needed.

(8) DOCREQ/###

When requesting a document using IDRS CC ESTAB. The Julian date should not exceed 30 days after input.

(9) PNASED/###

When holding a paper return until the valid return updated ASED has posted. The Julian date should be a date two cycles after input.

(3) IDTVA Specialty Functions Only. When actions are required on a case that must be monitored while the case is active on CII, update the activity code to reflect the reason. Refer to the table below:

Case Status

Activity Code

Definition

(1) Before the case is closed

IDTRSLVD

IDT has been determined and account has been resolved.

(2) Before the CII case is closed

REJ(Function)

When rejecting a case back to the originating function because it does not meet the criteria for IDTVA to accept the referral.(Function)-Input the function that made the referral. (e.g., AUR, Exam, CSCO or ACSS)

(3) When creating a new CII case

WT4CII/###

When holding a paper return while waiting for a CII case to generate.

(4) If monitoring on IDRS only. ALL actions must be completed prior to closing the CII case. The recommended activity codes listed below are not all inclusive.

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

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