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

Do not issue the Spanish version of the C letter when the taxpayer specifically requests to receive the letter in English.

(2) Refer to the Closing Letter Chart below:

And

Then

(1) TP filed a Form 14039 or similar statement

There is a TC 971 AC 522 PPDS OPIP NODCRQorEPSS DISABL (effective 1-1-17)

See IRM 25.23.2.3.10, Electronic Products Service and Support (EPSS) Disabled Accounts.

(2) TP A filed a Form 14039 or similar statement

There is a TC 971 AC 505 with the following incident numbers:

IR20160127510

IR20160127513

IR20160614508

IR20150521512

IR20150521555

IR20150521556

CR20170421067

LR20170421067

Issue a closing Letter 4674C. Include all applicable paragraphs.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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