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

.If the case is retained and not reassigned to IDTVA-Exam, send a secured email to the LB&I IMF liaison to inform Exam the IDT issue was resolved. The liaison can be located on SERP under Who/Where, AM Identity Theft Functional Liaisons.Use Email Subject: Resolved IDT Open in Status XX. Within the body of the email, provide the TIN, tax year, and IDT determination (i.e., XXX-XX-1234 201412 - Taxpayer is a victim of IDT, no filing requirement, account backed out).IDTVA Specialty Exam: See IRM 25.23.10.6.4.3, Returning Cases to Exam, for additional information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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