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

Example:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

You are working a case on November 6, 2023. The taxpayer did not file a TY 2013 return. The TY 2013 return was due April 15, 2014. The return is more than 6 years overdue. You would not request a return from the taxpayer for this year.

For accounts with no posted return, complete Form 2209, Courtesy Investigation, per IRM 5.1.8.3, Originating Office Procedure, to alert compliance that the SSN owner has not filed a tax return. Follow normal case processing to ensure the account is flagged with the appropriate ID theft indicators. Refer to job aid on the IDTVA Hub for completing the Form 2209.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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