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 multiple years are identified on the IDT claim, only the PBC 3XX tax years are referred to LB&I. All other years, including the CCA years, will be worked in IDTVA following normal procedures.

(4) -L freeze and AIMS status is 09 and below

Open in Campus Exam -(EGC 5XXX)

Resolve case where received unless there are multiple years impacted by IDT with at least one year with Exam involvement and the case is in AIMS status 10 or above or there is an Exam assessment.If impacted by IDT with Exam involvement, Update CII data to:

Doc Type: Exam Open IDT

Category Code IDI1

Program Code 710-40211

Set Priority Code to 3

Reassign to the holding number using the IDTVA-A CII Reassignment Guide located on the IDTVA HUB

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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