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

Lisa Rose files a Form 14039 reporting someone else working under their Social Security Number. Lisa explains they are working part time and their Social Security benefits were reduced because of the income earned by the other person. Research of CC IRPTR shows ten separate employers in the same city reporting income under Lisa’s SSN. Lisa did not specify who their employers are or what income they are disputing. You send Lisa a Letter 5064C requesting additional information about the income they did not earn. Lisa’s response does not provide enough information to determine what income they earned and did not earn. This case would be resolved following Table Scenario 2.

Use the table below to determine the appropriate action(s) to take when a copy of the posted TC 976 return was requested, and it is not a statute year.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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