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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

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

The manager should identify which employee or work leader extension should be used for the employee’s message.

When receiving telephone inquiries or returning calls, IRM 21.1.3.2.3, Required Taxpayer Authentication, must be followed to ensure you are speaking to the appropriate taxpayer or their authorized representative and to prevent unauthorized disclosure of tax information. Do not ask any questions that might inadvertently disclose information merely by asking the question.

Calls are routed to an employee based on the six-digit code input by the taxpayer and will show on the ICCE System with "459 WI IDT EXT RTG" on the display. For IUP calls, your extension should appear in the "Call Key" box on your computer screen.

Upon receiving calls, the employee must attempt to answer the taxpayer’s questions. If the taxpayer’s case is not assigned to you and you are unable to answer all of their questions, determine if there is an open IDTVA IDRS control. If found, use the following link to locate the controlling employee’s contact information via the IDTVA Employee Lookup Tool. Provide the taxpayer the toll-free number, employee’s name, extension, and Tour of Duty (TOD), when available, based on an approximate time zone. Include the following information:

"If you receive the employee’s voice mail, the call will be returned within five business days."

"If you do not receive a call back within five business days, you may call this number again. The five business days will begin the day after the message is left. When you call back, advise the IRS employee answering the call that you left a message and did not receive a call back within 5 business days. That employee will follow-up on the call back request."

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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