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

Form 3245 Reversal

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

(1) All highlighted areas of Form 3245 and any additional areas applicable to your case must be completed and legible for processing or it will be rejected back to the originating location. Also, a current TXMOD print must be attached or the Form 3245 will be rejected. Ensure the DLN of the TC being reversed is annotated in the remarks field. See IRM 25.23.4.16, Form 3245/3809 Reversals, for additional information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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