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 follow SDC instructions which deviate from established procedures. Established procedures do not permit SDC determinations of the CN owner.

(3) See below for Functional Referrals conditions and applicable IRM references.

Functional Referrals

IRM Reference

(1) Civil Penalty (MFT 55)

Refer to IRM 21.2.4.3.3.2, Civil Penalty Module Processing.

(2) Non-Tax Related Form 14039 with a TC 971 AC 505 with the following incident numbers:

IR20160127510

IR20160127513

IR20160614508

Route the Form 14039 to IDTVA-I, per IRM 25.23.2.11, Get an Electronic Filing PIN Incident.

(3) Cases withInternational Issues

Case should be reassigned to the IDTVA International holding number, unless the exception below applies.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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