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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

DO NOT use paragraph "b" or d when issuing closing Letter 4674C for ALL case types. These paragraphs contain incorrect information advising the taxpayer they will not receive a notice after retrieving their IP PIN online. See Exhibit 25.23.4-25 Closing Letter Paragraph Selections, for use of special paragraphs, as appropriate.

If the taxpayer requests to be removed from the IP PIN program, issue a closing letter advising them to use Online Services to unenroll. See IRM 25.23.2.9.1, Participating in the IP PIN Program, for additional information for taxpayers that no longer wish to participate in the IP PIN program.

Accounts marked with an IDT indicator TC 971 AC 501 will generate a CP 01, Identity Theft Acknowledgement. Refer to IRM 25.23.2.6.1.1, Systemic Actions Taken TC 971 AC 501 Placed on Account, for additional information regarding a TC 971 AC 501 and the CP 01. Accounts marked with an IDT indicator TC 971 AC 504 will generate a CP 01C, Account Flagged for Identity Theft. Refer to IRM 25.23.2.8.1, IMF TC 971 AC 504, for additional information.

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

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