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

#2 - A taxpayer claims IDT on tax year 2017 and 2018 and was received in IDTVA-A. The 2017 tax year has an Exam assessment that was closed with a TC 300 and disposal code (DC) 13 with a technique code (TC) 6. The 2018 tax year has no Compliance involvement. Since the 2017 was closed with a DC13 and TC6, the case should not be transferred to IDTVA Specialty Exam. The DC13 indicates no response to the audit. There is a high likelihood the 2017 is IDT.

(9) When accounts have been adjusted and issues remain on the account or an account was adjusted incorrectly, the case will be referred back to the person that worked the case unless otherwise stated in your functional IRM. This includes cases with Compliance involvement that were worked by an IDTVA non-specialty team, or has TAS involvement.

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.