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

Steven Stone submits Form 14039 on behalf of Erica Stone. Form 14039 states they did not receive their Economic Impact Payment because someone else claimed their granddaughter. Research of the account shows Erica has been claimed as a dependent by another taxpayer for the last five years. The relationship indicated on the return lists Erica Stone as a niece of this taxpayer. You send a Letter 5064C requesting proof of legal guardianship. Steven’s response includes a court order placing Erica Stone in their custody since 2012. This case would be resolved following Table Scenario 1.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.