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

For additional information, see IRM 25.25.10.8.6, (5), Identity Theft Screening.

If the IDT allegation covers multiple years and at least one year meets FRP criteria listed above, resolve all years that do not have FRP indicators. Upon completion of account actions for those years, refer any years with FRP indicators to FRP for resolution. If research has been completed and you have made a determination prior to identifying the FRP issue, you may input a CII case note to provide that information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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