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

IDTVA paper procedures for closing indicators and letters will continue to be followed even when directed to another IRM reference. Read the entire "Then" column for the applicable scenario prior to proceeding to the linked reference.

And

Then

(1) TPP issue is unresolved,

The taxpayer has authenticated per AMS notes, you can validate the return per IRP data, OR the taxpayer is claiming IDT

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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