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

Return to IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns, for closing actions.

To edit a return to reprocess to an IRSN:

Notate "IDTVA" in the upper left corner.

Circle out the CN and note the IRSN assigned.

Edit with Computer Condition Code (CCC) "O" if moving a refund or "3" if not moving a refund.

Refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures, for additional editing requirements.

If there are less than 180 days remaining before the ASED expires, refer to procedures in IRM 25.23.4.9.1 , Statute Imminent Assessments for IDT Cases.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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