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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

Exception:

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

Form 1116 is required unless the taxpayer’s foreign source income is passive and total creditable foreign taxes are not more than $300 ($600 if married filing a joint return). You can accept the taxpayer’s figures if under these thresholds.

Work Type: IMF INTL

Doc Type: ID Theft IDT1

Category: IDT1

Program: 40011

Function: ADJ-710

Campus: PSC

(4) Insolvency-W Freeze (TC 520 CC6X) -V Freeze (TC 520 CC81)

Refer to Centralized Insolvency Operation (CIO) Team Assignment.

(5) "Third-Party Checks/Returned Refund Checks"

If AM receives a 3rd party bank check (physical check) refer to IRM 25.25.8.11, Centralized Check Procedures (CCP)If AM receives a photo copy of a 3rd party check or correspondence saying I received this check what should I do? Correspond with the taxpayer and tell them to return the check to the bank etc. There should be rare instances when an AM employee is in receipt of a 3rd party check. When following the above procedures, please disregard guidance intended for RIVO employees.Also see IRM 21.4.3.5.4, Returned Refund Check Procedures, for additional information.

(6) Refund Inquiry:Form 3911, Taxpayer Statement Regarding Refund, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or correspondence received and the module has RIVO involvement

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

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