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

If there is a CII case currently assigned to an IDTVA Specialty Functions employee, link cases. If multiple years, reassign case to that employee number.

(6) -L freeze and AIMS status is 10 and below

Open in Field Exam - (PBC 20X and EGC 1XXX or 2XXX only)

Do not route to Field Exam. All IDTVA functions will retain and resolve case. Once account is resolved, send a secured email to the Field IDT Coordinator to inform them the IDT issue was resolved. The Field IDT coordinators can be located on SERP under Who/Where, AM Identity Theft Functional Liaisons, Field Exam at: AM IDT Functional Liaisons

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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