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 account includes other (non-AdvCTC) math errors, only correct those that can be substantiated. If the information (i.e., form, schedule, TIN, etc.) required to correct an additional math error was not provided, issue a closing Letter 4674C. Include an explanation of the adjustment(s) input. Do not suspend the case to request the missing information needed to correct the additional math error(s).

Input a TC 290 .00 with BS 05, SC 0, RC 139, and HC 3. Post delay this adjustment to ensure it posts after all other adjustments on the module.

Issue a closing Letter 4674C to advise the taxpayer of any corrections made to their account.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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