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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

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

IDT skilled employees (Series 962 and 592) working paper inventory are assigned an extension for call routing. Employees that are in a 0962 series position are required to use idle codes at all times. Other employees (0592 series) are not covered by the Customer Service Agreement Part II involving the operation of the current phone systems. Employees should sign off the system when they are not at their desk working. Idle code "INVEN2" should be used when a 592 employee is working at their desk and by all IDT skilled employees when working OT.

It is critical all voice mail messages are retrieved immediately. Any information provided in a voice mail may be used to consider the taxpayer’s statement and make an identity theft determination. Action to resolve the case may be taken prior to returning the call. Resolving the case does not eliminate the requirement to return the taxpayer’s call.

Calls should be returned prior to working another case or at the time the taxpayer indicated when allowed to go to voice mail. All calls should be returned within five business days. If an employee is going to be unavailable for one or more days, the voice mail recording should be updated to reflect the unavailable time period and include a call back time frame. If the employee expects to be gone more than two business days, the message should reflect that someone else will return their call.

The following script or similar verbiage should be used on IDT/RPM extensions:"You have reached (Title/Last Name/ID number). Thank you for calling regarding your identity theft case. I am not available at this time, but will return your call within five business days. Please leave your name, social security number, phone number, and the best time to call you. My shift is (start time) to (end time) based on an approximate time zone. Because your case is assigned to me, I will only be able to contact you during those times."

The following script or similar verbiage should be used on IDT extensions if the employee is unavailable for four days or more:"You have reached (Title/Last Name/ID number). Thank you for calling regarding your identity theft case. I will not be available until (provide date of return), and I will return your call at that time. Please leave your name, phone number, social security number, and the best time to reach you. My shift is (start time) to (end time) based on an approximate time zone. Because your case is assigned to me, I will only be able to contact you during those times. If you need to be contacted prior to that time, call back and enter extension ###### and another member from the identity theft team will contact you as soon as possible"

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

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