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:
Telephone Contact Guidelines (Associated with the Letter 5064C Common Number…
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
Allow 21 days from the input date of the Letter 5064C before IRS-initiated telephone contact is attempted (to allow the taxpayer to receive the letter).
The following defines a valid attempt to contact the taxpayer by telephone:
If a telephone number is available, then a call during the hours provided (if listed), followed by, if necessary, another call on a subsequent day constitutes a valid attempt. If you can leave a phone message allow the taxpayer 5 business days to return your call.
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