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, use the most current address of the reporting parent when establishing or updating the entity.

(3) The case is taxpayer identified and information is available for the:Custodial ParentORParent(s) (when custody is not specified)

Table Scenarios (1) and (2) do not apply, and

The custodial or verified parent’s (when custody is not specified) most recent address matches the address on the Form 14039, police report, or correspondence, unless there has been an address update meeting the exception in table scenario (2) above, and

An AMS history item indicates the parent has called and passed disclosure within the last year (from date the case is being worked),

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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