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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

Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing

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

(1) You must consider all items in the Identity Theft (IDT) case processing charts below that apply to your case scenario. Utilizing the tables will assist you in addressing all issues to make the taxpayer whole.

(2) For entity-related instructions, see the table below:

If

And

Then

(1) The TP is deceased,

blank

Update the entity information as applicable. See IRM 21.6.6.2.21.1, Updating the Entity on Decedent Accounts.

(2) The TP’s address or entity information (i.e., telephone number, filing status, etc.) is incorrect and/or requires updating,

The appropriate address can be identified through internal research of account information, review of case documents, or external resources as directed by the IRM (i.e., Department of Corrections website, etc.),

Ensure the address on the CN is updated on CC ENMOD. For more information, refer to IRM 25.23.2.3.7, When to Update the Victim’s Address, and IRM 3.13.5.42, Determining National Change of Address (NCOA) Address Changes. When changing an address to a Service Center address, refer to IRM 3.13.5.66, Campus Address Used Only when Taxpayer Address is Unavailable. Do Not use the Service Center’s actual street address when you are unable to locate an address for the taxpayer.

(3) The TP’s filing status or name line is incorrect,

blank

Update the name line and/or filing status on CC ENMOD, as applicable. For the secondary spouse, if applicable, ensure the name line is updated on Masterfile for the same year or an earlier year.When provided, add or update the prisoner number on the secondary name line, see IRM 21.3.3.4.16.7, Corresponding to Incarcerated Taxpayers, for additional information.

(4) The secondary spouse,

Secondary spouse has filed married filing jointly,

Input TC 594 CC 084 to satisfy the secondary TIN’s filing requirement for the secondary spouse on a MFJ return, as applicable. Refer to IRM 25.23.2.6.5, Closing Identity Theft with Tax Delinquency Inquiries (TDI), for additional guidance.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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