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

Identity Theft (IDT) Closing Letter Decision Chart

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

(1) When issuing a closing letter, ensure the correct paragraphs are used to inform the taxpayer of all actions taken on their account based on your specific case scenario. When issuing your letter refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, and consider the following:

If appropriate, manually input multiple tax years by inputting the tax years in the empty boxes. Up to (8) years can be input in a Letter 4674C.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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