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 all IDT actions have been taken on the account but you discover through your research the refund was not released due to a -R freeze, you can release the refund.

Then

(1) The case meets TAS criteria. See IRM 13.1.7.2, Introduction to TAS Case Criteria,

Follow IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, to complete a referral. Prior to referring the case, review paragraph (1)(e) of IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Case Criteria.

(2) The case does not meet TAS criteria,

Reassign to the specific area based on the Identity Theft AM Case Referral/Reassignment Listing located on SERP.

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.