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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.

(9) The case is taxpayer identified

The case is being worked on October 31 or earlier, and neither parent has filed a tax return for the current processing year, and

Neither parent claimed the dependent for the previous tax year,

Establish or update the dependent’s entity with an IRS Service Center address. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information on using a campus address.

(10) The case is taxpayer identified

The dependent is now 18 and has filed a tax return as the primary or secondary taxpayer, and

Proof of legal guardianship was not provided by the reporting parent,

Do not update the dependent’s address.

If

And

Then

(1) The claim was submitted for a dependent under age 18 by an individual who is not the parent, and legal guardianship cannot be confirmed

Parent information is not available,

Establish or update the dependent’s entity with an IRS Service Center address. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information on using a campus address.

(2) The claim was submitted for a dependent under age 18 by an individual who is not the parent, and legal guardianship cannot be confirmed

Information is available for the custodial parent,

Establish or update the dependent’s entity using the current address for the custodial parent.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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