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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

Reminder:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

IDTVA-A skilled employees - do not reassign the following transcripts to IDTVA Specialty Functions unless there is an open and/or active identity theft (IDT) claim or a previous assessment for the year in question that may require an IDT determination: TRNS 36, 36D, 36I, 36N, 36P, 36S, 36U and 36V. See IRM 25.23.4.6.1, Required Research, for additional information.

(4) IDTVA Exam employees, refer to IRM 25.23.10.4, Identity Theft Cases with Multiple Specialty Function Involvement, for additional information when working cases with open AUR or ASFR issues.

(5) IDTVA AUR employees, refer to IRM 25.23.10.4.1, Identity Theft Cases with AUR Involvement, and IRM 25.23.10.4.2, Identity Theft Cases with ASFR Involvement, for additional information when working cases with open ASFR issues.

(6) Within IDTVA, there are different roles, responsibilities and authorities. To assist with routing cases to the correct area, the matrix below outlines the different authorities and types of cases that may be worked by an area.

Function

Authority

(1) Tax Court/ Appeals

Address assessments made by Appeals or cases currently in Appeals. For additional information, refer to IRM 25.23.10.4.7 , Requests for an Appeal.

(2) Exam

Address assessments made by Exam, AUR, ASFR and any other non-assessment cases. (i.e., non-Compliance cases where the taxpayer is claiming IDT but has non- Compliance involvement.)Example: a taxpayer is claiming IDT for tax years 2018 and 2019. The 2018 year has Exam involvement and the 2019 has no Exam involvement, refer both years to the IDTVA Specialty Exam holding number.

(3) AUR

Address assessments made by AUR and any other non-assessment cases. (i.e., non-Compliance cases where the taxpayer is claiming IDT but has non-Compliance involvement.) AUR can address assessments made by ASFR as well.Example: a taxpayer is claiming IDT for tax years 2018 and 2019. The 2018 year has AUR involvement and the 2019 has no AUR involvement, refer both years to the IDTVA-Specialty AUR holding number.A taxpayer is claiming IDT for tax years 2016 – 2020. The 2016 year has an ASFR assessment and the 2020 has an AUR assessment, refer all years to the IDTVA Specialty AUR holding number.

(4) ASFR

Address assessments made by ASFR and any other non-assessment cases. (i.e., non-Compliance cases where the taxpayer is claiming IDT but has non-Compliance involvement).

(5) CSCO

No assessments made; address cases with TDI status 02 issues and TDA.

(6) ACSS

Address cases in status 22/24 and any other non-assessment cases. (i.e., balance due situations and other years where there is non-Compliance involvement and TDI Status 03).

(7) AM

Compliance assessments not made

(8) BMF

Use of individual PII to establish fictitious businesses (EIN). For additional information, see IRM 25.23.2.4.3, Tracking Individual Taxpayers Reporting to be Victims of Business-Related Identity Theft.

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

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