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 the case was worked in an IDTVA Specialty Function, the case must be sent to the IDTVA Specialty Function employee for proper resolution.

To refer the case, send a Form 4442, Inquiry Referral, to the employee that made the error based on the Form 4442 Referral Chart. The listing may not be all inclusive due to functional and/or organizational unit changes, etc. Conduct the necessary research to determine the correct employee to refer the Form 4442. Refer to the Identity Theft AM Case Referral/Reassignment Listing located on SERP. Monitor the account for posting of the return. Then refer to paragraph (4).

To resolve the case, refer to the table below and the additional instructions that follow.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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