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:
No Identity Theft (NOIDT) Determinations
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
When you have made a No IDT determination, certain account actions are required. Refer to IRM 25.23.2.6.6.2, No Identity Theft (NOIDT) Determinations – TC 972 AC 522 NOIDT, for general information regarding unsubstantiated identity theft claims, including a list of scenarios that should not be marked as NOIDT and exceptions for reversing TC 971 AC 522 with a NOIDT literal. Consider the facts and circumstances of the case, and proceed to the tables below for resolution.
When a taxpayer’s statement indicates they have lost personally identifying information (PII) (i.e., attempts to file a return that was not accepted, fraudulent activity on their credit report, etc.), the taxpayer is a victim of non-tax-related identity theft. Refer to IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations, for additional information.
When there are allegations of return preparer misconduct, see IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT), paragraph (5) to determine if the case should be referred or closed. If the case will be closed, proceed to the paragraphs below.
Refer to the table below for entity updates, when applicable:
If
And
Then
(1) The case is a dependent related IDT claim,
The entity will be established or updated.
Refer to IRM 3.13.5.117, Establishing a New Account (TC 000), and Exhibit 25.23.4-22, Establishing or Updating Entities for Dependents.
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