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

When an impacted tax year is more than 7 years old, it may be necessary to input multiple indicators for the same tax year. See IRM 25.23.2.6, Closing Identity Theft Issues, and IRM 25.23.2.8, Miscellaneous Identity Theft Indicators, for additional information.

(3) For adjustment-related instructions, see the table below:

And

Then

(1) TP A’s (CN owner) return is received after the return due date,

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Refer to IRM 20.2.4.6, Unprocessible Returns, and IRM 20.2.4.6.1, Updating the RPD on Unprocessible Returns, for additional guidance.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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