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

Amanda Green submits Form 14039 on behalf of Robert Green. Form 14039 states they are Robert’s aunt and was not able to file their return electronically because someone else used Robert’s Social Security Number. You send a Letter 5064C requesting proof of legal guardianship. Amanda’s response includes a written statement from Robert’s mother indicating they have been placed in the care of Amanda Green. Because a parent’s statement is unacceptable proof of legal guardianship, the case would be resolved by following Table Scenario 2.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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