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

IDTVA Statute Clearing

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

(1) Due to the nature of identity theft cases, statutes must be prioritized throughout the year. To prevent barred assessments, IDTVA will ensure inventory is statute cleared on a quarterly basis.

(2) IDT skilled employees are responsible for statute clearing and addressing statute imminent cases in their assigned inventory. Refer to IRM 25.23.4.9, Statute Processing Considerations, for additional information.

(3) IDTVA P&A is responsible for:

Utilizing the quarterly statutes listing provided by ITVA to identify statute year cases in the unassigned inventory that must be statute cleared.

Monitoring the holding number for cases previously statute cleared to identify cases that are statute imminent.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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