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, reassign to the Specialty employee.

(16) TC 922 - AUR involvement

TC 290 with assessment

Determination to reassign or retain the case depends on the last Process Code assigned. If you are not trained to work AUR Specialty cases, reassign the case. Update CII data to:

Doc Type: AUR IDT Recon

Category Code IDI2

Program Code 710-40222

Set Priority Code to N/A

Reassign to the holding number using the IDTVA-A CII Reassignment Guide located on the IDTVA HUB

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.