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.

(8) The case is taxpayer identified and information is available for the:Parent(s) (when custody is not specified)

The dependent was claimed by both parents, and

Neither parent meets requirements in Table Scenarios (1), (2), or (3) above,

Establish or update the dependent’s entity with the address provided in the case documents of the case with the earliest IRS received date if the address on the Form 14039, police report, or correspondence matches the parent’s most recent address.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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