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

For parents who have not claimed the dependent for the current or immediately preceding year, follow procedures in Taxpayer Identified - Unauthorized Third Party Table Scenario (1) above.

Establish or update the dependent’s entity using the current address for the parent who claimed the dependent for the current tax year, if filed, or

Establish or update the dependent’s entity using the current address for the parent who claimed the dependent for the immediately preceding tax year, if filed.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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