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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

When the systemic acknowledgement letter was issued to an address that does not belong to the valid taxpayer, an acknowledgement letter must be issued to the valid taxpayer unless another exception applies.

A Letter 2645C was previously issued when the case originated as an RPM claim (IDRS Category Codes RPMC and IDII).

Another IDTVA function has already issued an acknowledgement letter within the last 611 days.

The correspondence has a Form 14157, Return Preparer Complaint, or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached (IDTVA Specialty Functions see paragraph (6) of IRM 25.23.10.2, Case Batching, for additional information).

Correspondence related to the identity theft issue or claim currently being worked only: Issue a Letter 544C, Apology for IRS error when:

A letter was issued for a tax year in error

A letter provided incorrect information (does not include requests for supporting documentation or further explanation)

If the case needs to be referred to another function, the referring function should issue the Letter 5073C or Letter 86C, whichever is appropriate, as the acknowledgement letter prior to referral. The acknowledgement letter must include the toll-free number 800-908-4490 or, for international taxpayers, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (not toll-free).

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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