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 IDT allegation is received in an IPSU case and no open controls exists, route to Exam.

(11) Posted TC 30X – Exam

Assessment input by Field Exam - (PBC 20X and EGC 1XXX or 2XXX only)

Update CII data to:

Doc Type: Exam Field Closed IDT

Category Code IDI1

Program Code 710-40211

Set Priority Code to N/A

Reassign to ≡ ≡ ≡ ≡ ≡ ≡

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.