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) Multiple Control Decision Document

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

(1) For additional information, see IRM 21.5.1.5.1, CII General Guidelines

IDTVA-A

Current Case

Multiple Control

Link/Close

Category Control is*

IDT1/IDS1

IDT3/IDS3

IDT1/IDS1

IDT2

IDT3/IDS3

IDT2

IDT3/IDS3

IDT1/IDS1

IDT3/IDS3

IDT1/IDS1

IDT8/IDS8

IDT1/IDS1

IDT8/IDS8

IDT1/IDS1

IDT8/IDS8

IDT3/IDS3

IDT8/IDS8

IDTVA-I

Current Case

Multiple Control

Link/Close

Category Control is*

IDT4/IDS4

IDT1/IDS1, IDT2, IDT3/IDS3

IDT4/IDS4

IDT1/IDS1/IDT2/IDT3/IDS3**

IDT4/IDS4

IDT8/IDS8

IDT4/IDS4

IDT8/IDS8

**When the related case is an IDT3, the IDRS Category Code of the open case is updated to IDT1/IDS1. The information provided in the IDT4 case results in the case now being reclassified as IDT1/IDS1 – Taxpayer Identified.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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