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

For identity theft claims determined to be a scrambled SSN issue, follow procedures in IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations, prior to resolving or reassigning the case.

No Response

Then

The follow-up date expires on a Letter 5064C sent for common number owner determination and a review of CII shows that neither taxpayer provided a response/documentation whether by mail, telephone, or fax/EEFax,

See IRM 25.23.4.10.9, No Reply.

Change control category to "SCRM"

If you are not trained to work SCRM cases, then reassign the case to the SCRM holding number located on the Accounts Management Site Specialization Temporary Holding Numbers located on SERP.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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