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 the reporting parent has had an address update since submitting the claim, the address on the Form 14039 may not match the address on the most recent return. If the address has been updated since the claim was received, compare the address on the claim to the reporting parent’s filing history to determine if there is a historical match. If there is a historical match, follow procedures in the Then column. If there is not a historical match, this scenario is not met.

Establish or update the dependent’s entity with the address provided in the case documents.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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