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

Do not include the quotation marks when using the special paragraphs provided above.

Case Scenario

Special Paragraph(s)

(1) Taxpayer is not a victim of IDT

"We reviewed your correspondence dated MM/DD/YYYY. We found no indication that identity theft affected the tax periods above." Use the date of the taxpayer’s correspondence in place of MM/DD/YYYY.OR"We reviewed your identity theft claim (identity theft affidavit or police report) dated [fill in] and found no indication identity theft affected the tax periods above. You may be eligible for an Identity Protection Personal ID Number (IP PIN), for more information about an IP PIN, please visit irs.gov/ippin."

(2) Taxpayer is not a victim of IDT but through research it is determined their dependent is

"If your dependent's personally identifiable information (PII) was compromised, your dependent will receive a separate notice."

(3) Taxpayer is not a victim of IDT and under age 18

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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