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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

A response to a request for additional information may be scanned to CII under their reporting person’s TIN, instead of under the TIN for the dependent. Review CII for documents that may have been scanned under cross reference TIN or the TIN of the reporting person to locate a response to your request for additional information. If the response was scanned to CII under another TIN, link to your assigned case(s).

If

Then

(1) The taxpayer provides a copy of the requested tax return,

Determine if the individual who submitted the claim is the taxpayer or an authorized representative.If there is enough information to determine the taxpayer is a victim of IDT:

Math verify the tax return, if present. Follow Procedures in IRM 25.23.4.10.11 , Identity Theft (IDT) - Setting the Math Error, if appropriate.

Follow applicable procedures in IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, based on the determination made.

If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

Create a new CII case with Category Code DUPF and Program Code 40050.

On both cases: Input a CII case note stating IDT could not be confirmed. Include details of the document requests, the letter issued to the taxpayer, the date Letter 5064C was issued to the taxpayer, and that no response was received.

Link the new case to your original case.

Reassign the new case using the IDTVA-A CII Reassignment Guide or IDTVA Specialty CII Reassignment Guide for Non-IDT Cases located on the IDTVA HUB.

Original Case: Make a determination of No IDT. Follow procedures in IRM 25.23.4.10.8 , No Identity Theft (NOIDT) Determinations.

Original Case: If the claim was submitted by an individual who is not the taxpayer or an authorized representative, correspond with the individual who submitted the claim following unauthorized third party procedures. Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

(2) The taxpayer responds but does not provide the requested tax return,

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

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