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

ITVA HQ AUR ADR Report - For Use by IDTVA P&A and Designated Individuals Only

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

(1) AUR Analytics Data Retrieval (ADR) Reports provide details of open AUR cases referred to IDTVA for resolution, including:

Primary SSN

Secondary SSN (if applicable)

Tax Year

Days in Status

Assigned IDTVA Campus

Assigned Date

(2) The report will include separate tabs for each of the sites, the managerial queue, the P&A queue, some specialty functions, RPM, and blanks. AUR cases assigned to IDTVA-A and IDTVA Exam will be provided on separate reports.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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