Skip to content

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 SB/SE Examination Technical Services

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

(1) Use this email format when contacting SB/SE Examination Technical Services about a case with restitution.

To: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Cc: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Subject: Identity Theft Claim with RestitutionAn identity theft case has been received from a taxpayer whose account reflects a restitution based assessment. Below are the pertinent case details.

Taxpayer’s Name:

Taxpayer’s SSN:

Impacted year(s):

Identity theft determination

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.