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 you make a No IDT determination on a case that had Exam involvement, the documentation attached to the claim may be enough for a possible audit reconsideration for Exam. See IRM 25.23.10.6.4, IDTVA Specialties Exam Identity Theft Case Processing, for more information.

If the taxpayer provides falsified or altered documentation, when returning the case to the Compliance function, suggest the case be referred to the Campus Fraud Coordinator (CFC) as a potential fraud referral.

When the taxpayer has been determined not to be a victim of IDT for the tax years in question, IDT indicators associated with the tax year must be reversed. Refer to the table below for IDT indicator actions:

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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