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 cannot be closed within 120 days, contact the IDTVA Functional Liaison to request additional time from AUR.

(9) When a referral cannot be located and a CII case needs to be created, take the following actions:

Create a new CII case:• Use the IRS received date of the Form 14039/Police Report (can be found in the Case History screen of the AUR system).• Leave a CII note indicating, Case created from ADR report, work using images available on AMS or internal research, or similar verbiage. • Update the CII data, and assign the case following the instructions in Exhibit 25.23.4-5, IDTVA Routing Matrix, paragraph (11) Table Scenario (14).

(10) For instructions on how to process the cases:

Specialty Exam teams - See IRM 25.23.10.4, Identity Theft Cases with Multiple Specialty Function Involvement

Specialty AUR and RPM teams - See IRM 25.23.10.6.3.2.1, IDTVA Specialties AUR Technical Research and Initial Handling Procedures

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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