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 there is a CII case currently assigned to an IDTVA Specialty Functions employee, link cases. If multiple years, route all cases to that employee number. If multiple years, link case (s) and reassign all cases to IDTVA Specialty Exam as outlined above.

(12) TC 420 and no TC 300 or TC 420 and TC 300 – TEFRA – Non TEFRA

PBC 295 or 398 with EGC codes 54XX or 58XX

Update CII data to:

Doc Type: Exam Closed

Category Code IDI1

Program Code 710-40211

Set Priority Code to N/A

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(13) TC 420 and/or TC 300 Closed - LB&I

PBC 3XX including PBC 315

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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