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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

Translation support requests that fall outside of these designated languages will no longer be processed through the standard Multilingual Agency Services (MAS). For unsupported languages, issue correspondence in English.

When translation of a non-English language is required:

Employees must not use internet provider translation services, such as Google Translator, digital assistants like Siri, Google Assistant and Alexa, or Apps available on personal devices.

Placing sensitive information on the internet for this purpose creates risks and vulnerabilities for the IRS. The information is not subject to data protections or restrictions from re-disclosure by the end recipient and may not always meet the investigate disclosure requirements.

Instead employees should contact Linguistic Policy, Tools and Services (LPTS) for assistance. For translations in Spanish, refer to (3) below and IRM 22.31.1.5.1.1, Requesting Translation of Non-Vital Documents from Certain Languages into English, for additional information. For translations in any other language, refer to IRM 25.23.4.19.1, Translation Requests for Certain Languages - Other Than Spanish.

If you have documents that are in a non-English language and want them translated into English or need to issue an open paragraph in Spanish, please follow your local process to send your request to the designated individual. Designated individuals will follow the steps below to submit your request:

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

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