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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

The TC 972 must be post delayed one week to allow the TC 971 to post.

See Exhibit 25.23.2-11, IMF Only TC 972 AC 522 - Reversal of TC 971 AC 522, for additional information.

Input a TC 472 to reverse the hold and resume the collection process, if there is a TC 470 that was input to freeze collection notices.

Prepare Form 14394, Identity Theft Collection Alert, and route to IDTVA ACSS to resume collection actions if there is a balance due on the alleged IDT tax year or any other year.

Input TC 290 .00 with RC 139 to document the identity theft claim. Use HC 3. Use HC 4 to prevent a refund of any remaining credits, when necessary.

(2) There is enough information to determine the taxpayer is a victim of identity theft AND the taxpayer did not respond to a request for a return or for information to make a return complete.

The identity theft issue must be resolved. Refer to the applicable table in IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written), to determine the next actions based on the facts and circumstances of the case.

IDTVA Specialty Teams Only: IDTVA Specialty programs also require consideration of functional guidelines if the case contains compliance issues.

(3) There is enough information to determine the taxpayer is not a victim of identity theft AND additional actions to fully resolve the module are needed (e.g., DUPF, XRET, MXEN, etc.),

When you have made a NOIDT determination, certain account actions are required. Refer to IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations, for additional information.

(4) A response was not received, there is not enough information to make an IDT determination, AND additional actions to fully resolve the module are needed (e.g., DUPF, XRET, MXEN, etc.),

Send a closure letter. Include the following special paragraph or similar verbiage:

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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