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

Non-Streamline – Determining When Specific Year Account Information Must Be Moved

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

After determining non-streamline case resolution is necessary, use the guidelines in the following subsections to determine whether posted tax account information for a particular year must be moved and the appropriate method to resolve the case.

Moving posted tax account information may not be necessary to resolve the case.

When account information must be moved, resolution may require:

Merging the account,

Following prompt assessment procedures,

Reprocessing the return, or

Using Form 12810, Account Transfer Request Checklist

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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