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:
Taxpayer Calls on Identity Theft (IDT) Cases (IDT Paper Skilled Employees Only)
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
The IDTVA Toll-Free Number, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, is to be used "ONLY" for IDT/RPM calls and should not be provided to taxpayers unless there is an IDT/RPM issue. A NO IDT determination is considered an IDT issue when providing the taxpayer with a toll-free number.
IDT skilled employees have been assigned a six-digit extension code. That code must be included with toll-free number on all correspondence and/or closure letters generated on an IDT/RPM case or when leaving a phone message.
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