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 case(s) and reassign to that employee number.

(19) BMF

EIN account (i.e., taxpayer is reporting invalid returns, etc.)

Follow guidance in IRM 25.23.2.4.3, Tracking Individual Taxpayers Reporting to Be Victims of Business-Related Identity Theft.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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