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

Today’s date is November 16, 2025. Your case is currently 517 days old. Issuing an interim Letter 5064C requesting an additional 60 days to process the case will result in a response being required by January 15, 2026 (when the case is 574 days old).

When issuing a Letter 5064C, IDTVA In-Process Letter, as an interim letter or to request additional information/documents, the letter must include the following:

The number for the IDTVA toll-free line ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or, for international taxpayers, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (not toll-free)

The name and six-digit extension of the employee assigned to the case

Hours of operation - the employee that is issuing the letter will input their TOD as the hours of operation

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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