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

IDTVA-A skilled employees - do not reassign the following transcripts to IDTVA Specialty Functions unless there is an open and/or active identity theft (IDT) claim or a previous assessment that may require an IDT determination: TRNS 36, 36D, 36I, 36N, 36P, 36S, 36U and 36V. See IRM 25.23.4.6.1, Required Research, for additional information.

(3) IDT4

Non-tax-related and Full Scope trained employees will resolve the case. See IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT).

(4)IDT7

Fraudulent Return Request (FRR) Program

Reassign to holding number listed on the Accounts Management Site Specialization Temporary Holding Numbers

(5)IDTX

Form 15227 Application for IP PIN in the case image(s)

Reassign to holding number listed on the Accounts Management Site Specialization Temporary Holding Numbers

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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