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

Reversal of an IDT indicator applies to Rescinded IDT claims, NOIDT determinations, or No Reply procedures only. See IRM 25.23.4.4.1, Taxpayer Requests Identity Theft (IDT) Claim, IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations, and IRM 25.23.4.10.9, No Reply, for additional information.

The secondary date is for a tax year that is more than 7 years old,

Prepare and email Form 4442 using the subject line: Reverse IDT Indicator (or similar) to ITVA HQ

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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