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:
Identity Theft (IDT) Expedite Operations Assistance Requests (OARs) - Cases that Meet…
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
TAS will route Expedite Economic Burden Criteria 1-4 OARs (including Spanish) to the appropriate IDTVA-A Adjustments TAS Liaison if they meet one of these conditions:
There is an unprocessed original return (no TC 976) that was sent directly to TAS.
There is a return on CII but no TC 976 posted and the TC 150 was not filed by the SSN owner.
There is no TC 976, but there is a TC 977 generated by a TC 971 AC 010, and the taxpayer’s original return is on CII and has no valid return DLN on it.
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