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

An account was adjusted to an IDT claim. The case was identified that a credit transfer was not completed. The case was identified as part of the IPSU inventory global review process. In this situation, the case meets IRM 25.23.3.2.1, Simple Adjustments. The IPSU trained IDT skilled employee would retain the case and make the necessary corrections.

(10) The routing guidance below is for cases with IDT allegations only. If there are other, non IDT issues, do not use this routing chart. Follow normal procedures. See IRM 21.5.1.5.1, CII General Guidelines, and Exhibit 3.13.6-1, Appendix A - Document Types, Category Codes, IMF.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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