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

Verify all required actions were taken prior to closing a case as previous action. Review CII case notes and/or IDRS to determine if an interim letter was issued to the taxpayer before the case was moved to IDT inventory. If an interim letter was issued and the case will be closed as previous action, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures.

And

Then

(1) The CII image(s) of form 14039, Identity Theft Affidavit, police report, and/or correspondence are an exact copy of the documents in the CII case previously worked,

All dates (i.e., signature date, IRS received date stamp, fax date/time stamp, etc.) are the same as those on the original documents,

Input a CII case note indicating the CII images are duplicates.

If a TC 971 AC 522 UNWORK is present, reverse it with a TC 972 AC 522 IRSERR.

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.