Skip to content
ChatProjectCodes

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 return requested posted as a TC 976, procedures to obtain the return internally must be completed prior to moving forward. Refer to IRM 25.23.4.6.5.1, Ordering Documents, for additional information.

Determine if the individual who submitted the claim is the taxpayer or an authorized representative.If there is enough information to determine the taxpayer is a victim of IDT:

Determine the TC 976 return to be invalid meeting streamline criteria. Refer to IRM 25.23.4.8, Identity Theft (IDT) Common Number (CN) Ownership and Case Processing Determinations, to make an IDT determination and identify the appropriate method of resolution.

Follow applicable procedures in IRM 25.23.4.10, Resolving Identity Theft (IDT) Cases, based on the determination made.

Input a CII case note detailing the document requests, the letter issued to the taxpayer, and the IDT determination. Include the date Letter 5064C was issued to the taxpayer and that no response was received.

Issue a closing Letter 4674C. Include a statement indicating they did not respond to our request for a copy of the tax return on file and that it was not processed. You may use the special paragraph provided below or similar verbiage.

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.