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 a determination of No IDT has been made because there is an Invalid Joint Election (IJE) issue, and a 2nd return is not present (e.g., XRET, DUPF, etc.) do not create a new CII case. See IRM 25.23.4.8.1.3.1, Invalid Joint Election Consideration, for additional information.

Link the new case to your original case. Reassign the case using the IDTVA-A CII Reassignment Guide or IDTVA Specialty CII Reassignment for Non-IDT Cases located on the IDTVA Hub.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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