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

A response to a request for additional information may be scanned to CII under the reporting person’s TIN, instead of under the TIN for the dependent. Review CII for documents that may have been scanned under cross reference TIN or the TIN of the reporting person to locate a response to your request for additional information. If the response was scanned to CII under another TIN, link to your assigned case(s).

THEN

(1) The reporting person provides documentation,

Refer to IRM 25.23.4.8.4.2, Dependent Related Identity Theft (IDT) – Non-Streamline Research, paragraph (4).

(2) The reporting person does not respond,

Refer to IRM 25.23.4.8.4.2, Dependent Related Identity Theft (IDT) – Non-Streamline Research, paragraph (5) Table Scenario (2).

Use the table below to determine the appropriate action(s) to take for scenarios that do not include requesting a copy of the posted TC 976 return.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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