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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

Example:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

CC IRPTR has wage income from ABC Company in the amount of $41,250.00, MNO Enterprises in the amount of $26,800.00, and XYZ Manufacturing in the amount of $5,125.00. You determine the valid taxpayer was only employed by MNO Enterprises. The gross income used to determine if the taxpayer has a filing requirement is $26,800.00. Form 9409 must be completed for the income reported by ABC Company and XYZ Manufacturing.

Use the data from IDRS CC IRPTR to calculate the taxpayer’s net tax liability. Unless filing information is provided by the taxpayer, tax liability is only determined for the identity theft victim. If both the primary and secondary are victims, tax liability is determined separately for each taxpayer. The IAT Compliance Suite tool is available to assist in determining tax liability. The use of the tool is not mandatory. See the Determination of a Filing Requirement job aid located in the Resources section on the IDTVA Hub for assistance with the IAT Compliance Suite tool for performing the calculation.

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

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