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

There are 2 tax years, 2018 and 2019, open for the same taxpayer within the IDTVA Specialty AUR function but assigned to 2 different employees, the employee that has the oldest IRS received date will take ownership and work all impacted years unless the case was started.

(3) When research indicates a taxpayer is impacted by identity theft that requires resolution by an IDTVA Specialty Function and a Mixed Entity or scrambled SSN issue exists for another year, the IDTVA Specialty Function will resolve all identity theft years following normal procedures. Upon completion of all necessary actions to address the identity theft, reassign the mixed entity or scrambled SSN issue using the IDTVA Specialty CII Reassignment Guide for Non-IDT Cases located on the IDTVA HUB.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.