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

Exception:

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

When a determination of No IDT has been made because there is an Invalid Joint Election (IJE) issue, and a second return is not present (e.g., XRET, DUPF, etc.), do not follow procedures in IRM 25.23.4.10.5.4, Amended or Duplicate Returns and Identity Theft (IDT) – NO IDT Determinations, to create a separate case.

(5) The duplicate return is a CP 36F converted in error,

Refer to Exhibit 25.23.4-4, Identity Theft (IDT) Functional Routing and Referral Chart.

(6) IDTVA Specialty Teams Only: Cases including Compliance issues,

Follow functional guidelines to determine if the case needs to be returned to the function that made the referral (i.e., Open AUR cases). Notify them of the No IDT determination.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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