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

Cases created for impacted tax years identified through Complete Case Analysis (CCA) will be worked, regardless of age, to ensure the taxpayer’s identity theft issue is fully resolved without unnecessary delays.

(2) The following inventory priorities have been established for IDTVA-A:

Congressional, Counsel, and Department of Justice (DOJ) cases

Statute imminent

TAS

IDT1/IDS1

(3) IDT skilled employees not trained on any of the priority programs listed above will work any IDT work (i.e., IDT4, IDT7, IDTX, etc.).

(4) The following inventory priorities have been established for IDTVA-Specialty Functions:

Congressional, Counsel, and Department of Justice (DOJ) cases

Statute imminent

TAS

Priority Code 2 cases

Priority Code 3 cases

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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