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

IDTVA Site Locations

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

(1) IDTVA-A - Accounts Staff locations:

Function

Group

Campus Location

IDTVA-A (including IDT4)

Accounts Management

AndoverAtlantaAustinBrookhavenFresnoKansas CityMemphisPhiladelphia

(2) IDTVA Specialty Functions locations:

Function

Group

Campus Location

IDTVA Specialty Function

AUR

AndoverAtlantaAustinBrookhavenFresnoPhiladelphia

IDTVA Specialty Function

Exam

AndoverAustinBrookhavenFresno

IDTVA Specialty Function

ASFR

Fresno

IDTVA Specialty Function

ACSS

Fresno

IDTVA Specialty Function

DITA

Philadelphia

IDTVA Specialty Function

TDI

Fresno

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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