Skip to content
ChatProjectCodes

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 only one TC 971 AC 522 UNWORK is present from the initial claim, do not reverse. Only reverse the indicator for the new claim.

If the previous case was closed with a TC 971 AC 506, input the appropriate TC 971 AC 501 or 504 to ensure the account reflects the receipt of the taxpayer’s claim.

Input TC 290 .00 with RC 139 and HC 3. Use HC 4 if the module reflects a credit balance that should not be refunded.

Issue a closing Letter 4674C/SP advising the taxpayer their identity theft issue was previously resolved. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional information.• Use the IDTVA International number for International taxpayers.

Update your IDRS control with the activity "PRVACTN" .

Link the case to the original CII case and close.

(6) The CII image(s) include a Form 14039, police report, and/or correspondence reporting identity theft,

The impacted tax year only includes an invalid return moved to MFT 32 orThe impacted tax year includes an invalid return moved to MFT 32 and the CN owner’s valid return was previously processed,

Input a CII case note indicating the invalid return was previously moved to MFT 32.

Input TC 971 AC 501 or 506, if appropriate. See IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501.

Update your IDRS control with the activity "PRVACTN" .

Issue a closing Letter 4674C/SP advising the taxpayer their identity theft issue was previously resolved. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional information.

(7) The CII image(s) include a Form 14039, police report, and/or correspondence reporting identity theft,

CC TRDBV for the impacted tax year reflects only rejected attempts to file,

Follow procedures in paragraph (4) of IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases.

(8) The CII image(s) of Form 14039, police report, and/or correspondence provide new/additional information,

Consideration of the new/additional information supports changing the determination,

The case cannot be worked as previous action.

Work the case following normal IDT procedures.

When it appears the identity theft issue was previously worked and the CII images include one tax return, refer to the table below to determine the appropriate actions:

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.