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 TY 2017 module reflects a balance owed, and the taxpayer has filed Form 14039. The taxpayer meets hardship criteria and contacts Taxpayer Advocate Service (TAS) for assistance. The Case Advocate receives documentation supporting the taxpayer’s economic hardship and submits an Offset Bypass Refund (OBR) request prior to the TY 2018 refund being applied to the TY 2017 balance owed. The OBR request includes transposed numbers in the taxpayer’s TIN. The Case Advocate is contacted for a corrected request which is received after the TY 2018 refund was applied to the TY 2017 balance. Because the error made is clerical in nature, the offset will be returned to the TY 2018 module to be refunded to the taxpayer.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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