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

Scenarios listed above are not all inclusive. Raise any additional questions related to identity theft multiple controls to your manager/lead.

(2) IDTVA-I CSRs will have to coordinate to determine if the issue is actually tax related or non-tax related.

(3) When the multiple control is an IDTVA Specialty Function case, all other case types will be linked and closed to allow the IDTVA Specialty employee to resolve the account issue(s). The case(s) that will remain open will be the IDTVA Specialty Function case(s) (i.e., category codes including IDIx).

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.