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 a manual refund is required, the remarks must include: RICS-FRP Approval for manual refund - TC 810/4.

Close your CII case.

Using IDRS CC ACTON, create a control base for FRP to release the freeze:C#,REQ_FRZRLS,A,FRPI1486907202,*

(2) TC 810 Code 4 (NOT FRP Criteria):No IDT determination

Follow NO IDT procedures. Refer to IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations.

Close your CII case.

The -E freeze will remain, and the account will continue moving through the FRP process. To advise FRP of the No IDT determination, use IDRS CC ACTON to create a control base for FRP:C#,NO-IDT,A,FRPI1486907202,*

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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