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 to the Specialty employee.

(17) ACSS - Status 22/24/26/58

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Complete Form 14394, Identity Theft/RPM Case Collection Alert Instructions. See IRM 25.23.4.12, Collection Activity - Form 14394/13794, and its subsections for additional information.

Include check boxes “IDT” and “Case currently in Status 22/24/26”.

FAX/email the form to the applicable liaison per the instructions on the Form 14394.

Complete Form 13794 as required and forward to the appropriate Collection Advisory contact

Leave CII case note that Form 14394/13794 was referred to stop collection actions.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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