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

All of the taxpayer’s issues must be addressed in the closing letter. When multiple determinations are made (i.e., Tax Year 2020 No IDT, Tax Year 2021 IDT) separate letters must be issued. Refer to Exhibit 25.23.4-10, Identity Theft (IDT) Closing Letter Decision Chart, for additional information.

Review letters for misspelled words, errors in capitalization and punctuation, IRS jargon, and other fill-in errors.

Actions taken on the account will determine if a Letter 4674C needs to be issued as a closing letter. A letter 4674C must be sent if any of the following conditions exist. Include the indicated telephone number provided for the applicable condition.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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