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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

When the claim is for the taxpayer’s SSN and EIN, a separate case will need to be created for the other TIN. IMF will be resolved following normal procedures, and BMF will resolve the EIN case. BMF IDT SMEs will create a CII case once it is accepted into the BMF IDT inventory.

(20) Refund Hold

TC 140 or TC 474 (may be present)

TC 570 with 999 in the Julian date field

RC "RF" displayed on IDRS for the module of the refund year

-R Freeze on IDRS for the module of the refund year

Do not reassign the case, all IDTVA functions will retain and resolve the case. If multiple years and there is other compliance activity (such as an Exam or AUR assessment) on the account, then reassign to the applicable AUR or Exam function per the function guidance in this chart. For cases received in CSCO and meet CSCO criteria:Update CII data to:

Doc Type: Refund Hold IDT

Category Code IDI4

Program Code 710-40243

Set Priority Code to N/A

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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