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:
Identity Theft (IDT) Cases/Transcripts with RIVO and/or TPP Involvement - Resolution…
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
There are instances when IDTVA receives cases with RIVO and/or TPP involvement that require additional guidance to resolve. The charts in paragraphs (2) and (3) below illustrate various case scenarios you may receive that can be resolved. Before proceeding to the resolution charts, refer to the bullet list below for instances when the current year must be resolved by RIVO/TPP.
The income cannot be verified using IRM 25.23.4.8.2.1, IDT with RIVO Involvement.
A UPC 147 is present on the account with RC 6/7 or 8. (All UPC RC 0 or 1 will be worked by SPIDT criteria). See IRM 21.4.1.4.1.2, Return Found/Not Processed
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