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

An IDT skilled employee may provide the taxpayer with information about locating the appropriate address for submitting a tax return when the taxpayer has a filing requirement and is unable to file electronically due to the presence of an invalid return.

Prior to issuing a closing letter, determine if it is appropriate to provide specific information regarding an Identity Protection Personal Identification Number (IP PIN). Supplemental IP PIN information will depend on the facts and circumstances of the case. Refer to IRM 25.23.2.9.3, Receiving and/or Retrieving your Annual IP PIN, for additional information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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