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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

The taxpayer filed an IDT claim using Form 14039, Identity Theft Affidavit, for Tax Year 2023 (IDT1). While conducting research, you locate an open IDTX case for the same TIN with Form 15227, Identity Protection Personal Identification Number (IP PIN), in the case images. Link the cases. The taxpayer’s IDT issue for Tax Year 2023 must be addressed; therefore, the IDT1 case will not be updated and reassigned as an IDTX.

(6) NFR - Non-Filer Reject

IRM 21.5.3.4.10.1, Non-Filer Reject Returns, received in error should be sent back to the originating site.

(7) Preparer Misconduct

See IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview, and IRM 25.24.1.4.1, Routing Information - Paper. Examples include cases where the TP did not sign or did not authorize the filing of a return, and cases where the TP did authorize the return. Cases received in error should be sent back to the originating site.

(5) See below for transcript types received in error and applicable IRM references. Transcripts received in error should be returned to Accounts Maintenance at the originating site.

AMRH - Transcripts

IRM Reference

(1) AM01 and AM17

IRM 21.2.4.3.18, Return Integrity & Verification Operation (RIVO) and Criminal Investigation (CI) Transcript Issues.IRM 21.2.4.3.19, Transcripts with Identity Theft (IDT) Involvement, cases without prior IDT controls.

(2) AM05

IRM 21.2.4.3.36.1(3), AM05 Resolution. If the module is frozen due to a TOP offset reversal, identified by TC 290.00 HC 4 with TC 766 for the amount that was offset with IDRS activity FRAUDCASE and category DMFC, or a prisoner return identified by TC 290.00 HC 4 and TC 971 AC 140. This type case will be resolved by RIVO.

(3) Unresolved Credit Transcripts

IRM 21.2.4.3.10, Applying Unresolved Credits for AMRH.

(4) IRSN Transcripts

IRM 21.2.4.3.30, Transcripts with Internal Revenue Service Numbers (IRSN) and Individual Taxpayer Identification Numbers.

(5) AM04

IRM 21.2.4.3.35, Duplicate Return (04-A).

(6) AM16

IRM 21.2.4.3.50.1, AM16 Resolution.

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

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