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

Some taxpayers who filed their 2020 return prior to the enactment of ARPA excluded all or some of the unemployment income reported. Generally, a taxpayer reporting unemployment income in this manner has identified a fraudulent unemployment claim in their name. Refer to paragraph (7) below for additional information.

Taxable amount of unemployment compensation

Adjusted Gross Income (AGI) (TC 888)

Taxable Income (TXI) (TC 886)

Total tax (TC 290/291)

Non-refundable credits

Refundable credits

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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