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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 IRM 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.

Input a case note indicating a CN ownership determination could not be made.

Refer to IRM 25.23.4.10.5.4, Amended or Duplicate Returns and Identity Theft (IDT) – NO IDT Determinations, paragraph (2) to create a new case for the additional required actions.

Link the new case to your original case and reassign the case using the IDTVA-A CII Reassignment Guide or IDTVA Specialty CII Reassignment for Non-IDT Cases located on the IDTVA Hub.

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

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