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

Tax years older than 7 years will require a referral to have the indicator reversed. See Exhibit 25.23.4-21, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing, paragraph (8), table scenario (11).

Refer to the table below for letter requirements:

Then

(1) The case is taxpayer identified,

Send Letter 4674C to notify the taxpayer of the NO IDT decision. Include the following suggested wording (or similar) and the specific reason(s) for the determination. "We reviewed your correspondence dated MM/DD/YYYY. We found no indication that identity theft affected the tax periods above." Refer to Exhibit 25.23.4-25, Closing Letter Paragraph Selections, for use of special paragraphs.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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