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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

Exception:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

When the parent has had an address update since filing or amending their return, use the most current address of the parent when establishing or updating the entity.

(6) The case is IRS identified and information is available for the:Custodial parentORParent(s) (when custody is not specified)

Neither parent meets criteria in Table Scenarios (1), (2), or (3),

Establish or update the dependent’s entity with an IRS Service Center address. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information on using a campus address.

(7) The case is IRS identified

Parent information is not available,

Establish or update the dependent’s entity with an IRS Service Center address. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information on using a campus address.

(8) The case is IRS identified for a dependent age 18 or older

The dependent has filed a valid tax return as the primary or secondary taxpayer,

Update the address of the dependent if the current address is the result of an invalid return being processed or the valid tax return was received after the last address update.

(9) The case is IRS identified for a dependent age 18 or older

The dependent has not filed a tax return as the primary or secondary taxpayer, and

CC IRPTR data is available for the current or immediately preceding year,

Establish or update the dependent’s entity using the current address per CC IRPTR.

(10) The case is IRS identified for a dependent age 18 or older

The dependent has not filed a tax return as the primary or secondary taxpayer, and

Another address is not available through internal research,

Establish or update the dependent’s entity with an IRS Service Center address. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information on using a campus address.

(3) For cases that do not meet any scenario in the tables above, prepare and email Form 4442 using the subject line: Dependent - Determining Address (or similar) to ITVA HQ. Document all research completed in a CII case note and/or on Form 4442. Attach Form 4442 to your CII case. Suspend the case awaiting a response from ITVA HQ. Upon receipt, the account will be researched. A response on how to address the account will be received within 7 business days.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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