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›Note:
Amended or Duplicate Returns and Identity Theft (IDT)
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
Taxpayers may file a Form 14039, Identity Theft Affidavit submit a Police Report, or send other correspondence indicating they are a victim of identity theft in instances where amended or duplicate returns are involved, including the following scenarios:
The taxpayer did not file the TC 150 return and is filing an amended or duplicate return to correct the account.
The taxpayer has received a notice and did not file an amended or duplicate return or authorize a preparer to file an amended or duplicate return on their behalf.
The taxpayer has not filed a return for the year in question and the account reflects receipt of an original return and an amended or duplicate return.
Accounts may reflect a posted or pending TC 977 or TC 976 and/or TC 971 Action Codes indicating an amended return has been received. Refer to IRM 3.11.6.7.21.2, Transaction Code (TC) 971 and Action Codes, for a list of the codes most frequently used by Code and Edit in conjunction with TC 971 to indicate the receipt of an amended return.
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