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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

Input a TC 470 CC 90 when the corrective adjustment will full pay the balance. Input TC 470 with no CC when the identity theft claim is pending and/or there will still be a balance owed.

FPLP, AKPFD, MTLP, SITLP: The case has been in status 22, 24, or 26 AND there is a balance due AND has a TC 971 AC 060-FPLP (Federal Payment Levy Program) or TC 971 AC 601-AKPFD (Alaska Permanent Fund Dividend Levy Program) or TC 971 AC 602-MTLP (Municipal Tax Levy Program) or TC 971 AC 600-SITLP (State Income Tax Levy Program) or TC 670 (Subsequent Payment) DES-PYMT-CD>PC 05 (levy) or 20 (SITLP).

Active Levy: Taxpayers indicate they have an active levy against them. Levy payments will have a TC 670 DPC 05 or 20.

TC 971 with literals "FPLP" (Federal Payment Levy Program): Cases subject to the FPLP will have a TC 971 AC 062, and levy payments will have a TC 670 DPC 18 or DPC19.

If the case did not originate from IDTVA-ACSS, verify a Form 14394, Identity Theft/RPM Case Collection Alert, was sent to IDTVA-ACSS. If IDTVA-ACSS was not notified, follow instructions for issuing Form 14394 as indicated on the form.

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

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