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 close your case unless all account issues are addressed, including reversal of related indicators on the account. See IRM 25.23.2.3.2.1, Addressing All Taxpayer Issues, for more information.

Then

(1) The case is taxpayer identified,

Use IDRS CC REQ77 initiated from IDRS CC ENMOD to input a TC 972 AC 522 reflecting a Tax Administration Source Code of "NOIDT" and the tax year of the identity theft incident. The transaction date and secondary year must match the transaction date and secondary year fields. See IRM 25.23.2-11, IMF Only TC 972 AC 522 – Reversal of TC 971 AC 522, for additional information.

At the time of case closure, if you find the entity has not been flagged with a TC 971 AC 522 "UNWORK" or "PNDCLM" , you must enter a TC 971 AC 522 with the literal "UNWORK" to be reversed by TC 972 AC 522 "NOIDT" or TC 972 AC 522 with the literal "OTHER" for an IDT1 case created from a CP 36U.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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