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

If two criteria fit a case, use the IDTVA toll-free number with the employee’s name, six-digit extension, and TOD. For international taxpayers, also include ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with the employee’s name, six-digit extension, and TOD.

If there is still a compliance issue after the IDT issue is resolved, (i.e., account will result in a balance due, backup withholding, etc.), provide the applicable Compliance toll-free number. See paragraph (13) of IRM 25.23.4.18.5, Taxpayer Calls on Identity Theft (IDT) Cases (IDTVA Paper Employees Only) for a list of numbers.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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