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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

If the case can’t be closed within 120 days, contact the IDTVA Functional Liaison to request additional time from AUR.

(7) P&A designated contacts are expected to address cases requiring immediate resolution the same day the case is identified. Contact the frontline manager of the assigned employee and the appropriate IDTVA Functional Liaison to take the following actions based on the status of the case:

Status

Action

(1) The case is assigned to a category code other than IDI1, IDI2, IDI5, IDI6, IDII, or RPMC. These cases will generally be found in the IDTVA-A ADR report identified as a queue belonging to P&A or IDTVA-CSCO/ACSS.

Update the Category Code to IDI2.

Reassign the case following the instructions in Exhibit 25.23.4-5, IDTVA Routing Matrix, paragraph (11) Table Scenario (14).

(2) The case can be closed.

Instruct the employee what action is needed to resolve the case.

Verify the case has been closed on the next AUR ADR Report.

(3) The case is 100 days old or greater and cannot be worked within 120 days.

Contact the IDTVA Functional Liaison to request additional time from AUR.

Monitor the case for timely resolution.

(4) The case is 100 days old or greater and can be worked within 120 days.

Monitor the case for timely resolution.

(5) The case was closed with PC 26.

The case should be treated as an AUR Recon and should not be sent back to AUR once it is resolved.

(8) Cases listed on the Blanks tab must be researched to locate where the case is. Take the following actions based on the status of the case:

Status

Action

(1) The case was worked, and a case note was left in the AUR system.

No further action is needed.

(2) The case was worked, and a case note was not left in the AUR system.

Contact the frontline manager of the assigned employee to have a case note input in the AUR system.

(3) The case was not worked, and there is no indication the case was received.

See paragraph (9).

(4) The case was received and forwarded to ICT, but a CII case was not created.

See paragraph (9).

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

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