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 case includes Spanish correspondence, update the Doc Type to "ID Theft Spanish IDT2" prior to reassigning to the appropriate holding number.

IDT3

IRS identified tax related identity theft

IDS3

Spanish IRS identified tax related identity theft

IDT4

Taxpayer identified non-tax related identity theft

IDT6

Credit Transcripts

IDS6

Credit Transcripts for Spanish cases

IDT8

CP 36N or CP 36P Duplicate filing condition generated due to the presence of specific RIVO codes on the account

IDS8

CP 36N or CP 36P Duplicate filing condition generated due to the presence of specific RIVO codes on the account for Spanish cases

(2) For IDTVA Specialty Functions Category Codes, refer to the second chart in IRM 25.23.2-15, IDTVA IDRS Category Controls by Function.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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