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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

Note:

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

If TP is alleging IDT, refer to IDTVA Specialty Functions, per IDTVA Routing Matrix.

(2) F- Freeze (Frivolous Filer)

Refer to IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments, for routing instructions.

(3) P- Freeze

Refer to IRM 21.5.6.4.31, P- Freeze, with the following conditions;Modules with TC 841 DLN Blocking Series 77711, 77712 or 77713. Only RIVO employees can release the refund. Prepare a 4442/e4442 to RIVO using category RICS RIVO – Unresolved Module Freeze Only when the modules have a TC 841 with DLN Blocking Series 77711, 77712 or 77713.If there is no "–A " currently on the account, prepare a Form 4442/e4442 to RIVO using the appropriate referral category and close your case. If there is a –A freeze, prepare a 4442/e4442 to RIVO after resolving –A freeze. Refer to IRM 21.5.6.4.31.2, P- Freezes with Return Integrity Verification Operations (RIVO) Involvement, for cases with the following condition:Module with a TC 971 AC 123 with MISC field TPP Recovery. paragraph 4 in the chart, refer to box 5 or 6 depending on whether the review time frame has passed.

(4) -R Freeze

Refer to IRM 21.5.6.4.35.3, -R Freeze Overview For Accounts With Return Integrity Verification Operations (RIVO) Involvement, (R Freeze with RIVO involvement and no –A Freeze). Prepare a 4442/e4442 to RIVO using category RICS RIVO – Unresolved Module Freeze Only when the modules have a TC 841 with DLN Blocking Series 77711, 77712 or 77713. All other - R freeze conditions should be worked by AM IDT employees.

(5) Z- Freeze or -Z Freeze

Refer to IRM 21.5.6.4.51, Z- Freeze, and IRM 21.5.6.4.52, -Z Freeze, as appropriate. Take no action unless the Z-/-Z freeze is released.

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

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