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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

A closing letter may be a letter other than Letter 4674C when procedural guidance specifies the letter must be sent to the taxpayer (i.e., Letter 105C) or third party (i.e., Letter 135C). The closing letter must include the appropriate phone number based on the criteria below. It is not necessary to issue a Letter 4674C in addition to the closing letter required by the procedural guidance, unless additional information needs to be provided that cannot be included (i.e., providing a detailed explanation of changes when issuing Letter 474C). When appropriate, an open paragraph may be used to address the identity theft claim when sending a letter other than Letter 4674C. The following paragraph or similar verbiage may be used:"We reviewed and accepted the identity theft claim dated (month day, year). We have verified you are a victim of identity theft for tax year(s) (YYYY, YYYY, and YYYY)." Input the claim date in place of (month day, year) and enter only the applicable tax year(s) in the format YYYY.

Criteria

Number to be used

(1) If the CP 01/CP 01C will not be issued,

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

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