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

Caution:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

If there is an indication another area is considering action on the tax year account (e.g., an open control by Exam, Automated Underreporter (AUR), Collections, etc.), contact that area. The tax year may need to be moved based on the action they are taking on the account. Document your contact in a CII case note.

The TIN owner has also filed a return for the same tax year, and the tax return amounts have been combined or adjusted. In this case, it is necessary to keep the Common Number (CN) owner’s information on the account and move the invalid taxpayer’s information to an IRSN.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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