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

A second Form 14394 is not required if there is no tax balance, only penalty and interest on the account.

Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, is used to release a lien on property and rights to property of a potential IDT victim. The decision to complete a Form 13794 is completely separate from the Form 14394.

Input as much information as possible regarding the abatement. You may include specific details such as the date the lien was satisfied or resolved, payment information, and/or a reminder to abate the associated TC 360 lien.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.