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

A taxpayer states he was incarcerated during 2019 and 2020 and provides a printout indicating incarceration for the years in question. Research of IDRS results in the identification of a 2018 tax return reporting verifiable income per IDRS CC IRPTR and a 2019 tax return reporting unverified wages and withholding. You do not have 3 years of account history to compare. Based on the information available, the 2019 return can be determined invalid. Lead/manager concurrence must be obtained.

(8) If you do not have 3 years’ worth of IRP data, but your research supports a determination of valid or invalid, refer the case to your lead/manager for concurrence. The CSR/TE must input a case note documenting their determination prior to requesting lead/manager concurrence. The lead and/or manager cannot concur with a determination that is not noted on the case. See the following example:

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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