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:
Amended or Duplicate Returns and Identity Theft (IDT) - Invalid/Valid
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
Determine if the invalid return meets nullity criteria. See IRM 25.23.4.8.2, Streamline Identity Theft (IDT) Case Identification and Processing, for additional information. Follow the applicable procedures in the table below based on your determination.
If
Then
(1) The invalid return meets nullity criteria,
If the valid amended return is filed on Form 1040-X, Amended U.S. Individual Income Tax Return create a dummy Form 1040, U.S. Individual Income Tax Return with the information reported.
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