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:
General IDTVA Letter Procedures
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
All IDTVA will use the following letters when addressing IDT issues. This list is not all inclusive:
Letter 5073C, Acknowledgement Letter for Identity Theft Claim (Form 14039, Police Report, or other correspondence), to acknowledge receipt of the IDT claim when CP 01S/CP 01S (SP) is not systemically generated.
Letter 5064C, ID Theft-In Process Letter, as an interim letter or to request additional information from the taxpayer.
Letter 4674C, IDTVA Closing Letter, as a closing letter when a CP 01, Identity Theft Acknowledgement, will not be systemically issued, when the CP 01 by itself may not be sufficient to explain the actions taken on the account, the CP 01 does not respond to all issues raised by the taxpayer, or the taxpayer did not receive correspondence providing the contact information for the employee assigned to the case.
Letter 4675C, Identity Theft - Temporary Number Assignment Letter (For use when an IRSN is assigned), to inform the invalid taxpayer they have been assigned an IRSN.
Letter 4402C, ID Theft (Self Identified) - AM AC 504 Notification Letter, as a closing letter when issuing a manual letter for a non-tax-related IDT determination.
Letter 474C, Math Error Explained (IMF), as a closing letter when setting a math error.
Letter 105C, Claim Disallowed, as a closing letter when fully disallowing a claim.
Letter 106C, Claim Partially Disallowed, as a closing letter when partially disallowing a claim.
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