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

IRPTR/IDRS Data Decision Tree

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

(1) This Exhibit provides supplemental information and is intended to be used when following procedures in IRM 25.23.4.8.2.3, Identity Theft (IDT) with IRP Data or Schedule C Involvement, to make an identity theft determination.

(2) Use a 3 year look back period for data available on CC IRPTRL and/or IDRS to compare criteria provided in paragraph (3) below. Additionally, a look forward period must be conducted for all subsequent years. Refer to IRM 25.23.4.6.4, Complete Case Analysis (CCA), for additional information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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