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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

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Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

There must be a reasonable amount of time between the two attempts. For example, another call on a subsequent day constitutes a valid second attempt. If you are able to leave a phone message, allow the reporting person 5 business days to return your call. The second attempt should not be made immediately after a first unsuccessful attempt.

If the reporting person is an authorized third party or the dependent in question, verify their identity by completing outgoing disclosure. See paragraphs (20) through (22) in IRM 21.1.1.4, Communication Skills, for specific guidance. Then take one of the following actions:

If disclosure is passed, advise them you are working the identity theft case and need additional information to complete your review. Ask the following question. Then take the appropriate action based on their response."Did the dependent input their information in the Non-Filer Tool to receive the Economic Impact Payment (EIP)?" If the response indicates the Non-Filer Tool was used by the dependent or on behalf of the dependent, they are not a victim of identity theft. Explain that use of the tool creates a simple return that is filed electronically. The dependent must file a paper return to report their income, withholding, tax, credits, etc. They may submit a Form 1040-X or a Form 1040 with "EIP Amended" notated on the top. If the dependent does not have a filing requirement and will be listed as a dependent on another taxpayer’s return, the individual who is entitled to claim the dependent will need to file a paper return, including all income, exemptions, dependents, tax, and credits they are entitled to. Document your conversation in a CII case note. Continue to step (5).If the response indicates the Non-Filer Tool was not used by the dependent or on behalf of the dependent, they are a victim of tax related identity theft. Thank them for the information, and advise them they will receive a letter informing them of the determination upon completion of your review. Document your conversation is a CII case note. Continue to step (6).

If disclosure is not passed, follow procedures in step (4).

If the reporting person is not an authorized third party or the dependent in question, advise them you are working the identity theft case and need additional information to complete your review. Ask the following question. Then thank them for the information, and advise them they will receive a letter upon completion of your review. Document your conversation in a CII case note. Then take the appropriate action based on their response.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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