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

Invalid TC 150 meets no move criteria.

Establish a name line on the "to" account for the tax year not being moved. Include the name(s), filing status, and spouse's SSN (if applicable) as shown on the return. See IRM 3.13.5.117, Establishing a New Account (TC 000), for additional information.

After the name line has posted on the "to" account, input a TC 971 AC 017 on the "to" account to cross-reference to the "from" account. Use the received date of the return not being moved.

For MXEN, IDT(X),IDS(X), SCRM, and SSA2 cases, enter the following CII case note, filling in the applicable year: "Tax Year YYYY not filed by TP. See TC 971 AC 001 X-Ref" .

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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