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

Format for Emails to Appeals

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

(1) Use this email format when sending Form 10467 electronically to Appeals.

To: ≡ ≡ ≡ ≡ ≡ ≡ ≡Subject: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Attached is Form 10467, Appeals Division Feedback Report and Transmittal Memorandum, regarding an identity theft complaint filed by a taxpayer currently open in Appeals. Please forward this email to the Appeals employee assigned the case, or associate with the case file if unassigned.Taxpayer’s Name:SSN:Tax Year(s):

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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