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

If the CSED is also expired, an overpayment that must be addressed will not require the invalid return to be moved, unless the CN owner filed a return.

The CN owner’s return was moved to MFT 32 in error. Resolution of the case will require returning the valid return to MFT 30.

Then

(1) None of the conditions in the bullet list above are met,

Proceed to IRM 25.23.4.11.3, Action Required if Not Moving Specific Year Account Information.

(2) One or more of the conditions in the bullet list above is/are met,

Proceed to IRM 25.23.4.11.4, Moving Specific Year Account Information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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