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

The closing letter can be addressed to Robert (primary) and Mary (secondary) Brown.

Filing Status is MFJ for the impacted tax year,

Secondary TP is the victim of IDT, ANDThe valid MFJ return is under the primary TP’s TIN,

The closing letter will be issued from the secondary TP’s entity. The closing letter may include both taxpayer’s names.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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