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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

Due to the combining of some teams, inventory may not be found on the expected report/tab. For example, Fresno AUR and Exam are in one team. All cases belonging to that team are on the Fresno tab of the Exam report, not on the AUR report.

(3) These reports are intended to be used to ensure AUR Identity Theft cases are resolved and returned to AUR in a timely manner - generally, within 120 days of the date the PC "SI" or "T3" was input. See IRM 25.23.10.6.3.2.1, IDTVA Specialties AUR Technical Research and Initial Handling Procedures, for specific details.

(4) ITVA HQ is responsible for providing IDTVA P&A with the AUR ADR report regularly. The report will be emailed to the designated contact(s) identified by IDTVA P&A.

(5) IDTVA P&A designated contacts are responsible for reviewing AUR ADR reports provided by HQ to identify cases meeting the following criteria:

Aged 120 days or more - require immediate resolution

Aged 100-119 days - require follow-up

Blanks - require follow-up

(6) Cases requiring follow-up must be addressed with sufficient time to allow the assigned employee to resolve the case timely, whenever possible. Take the following actions based on the status of the case:

Status

Action

(1) The case is aged 100-110 days.

Follow-up within 3 calendar days.

(2) The case is aged 111-117 days.

Follow-up within 2 calendar days.

(3) The case is aged 118-119 days.

Follow-up within 1 calendar day.

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

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