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

Note:

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

In the event changes need to be made to the final version of your source document, resubmit with the corrected documentation and include your original source document. For example, Quality Review results in an error for information provided in your letter which requires you to send a corrected letter to the taxpayer.

When a taxpayer provides information in Spanish language, employees with bilingual skills must input a CII case note to document the following:

What the taxpayer is reporting on Form 14039

Information provided in correspondence

A translation of any open paragraph included in a letter issued to the taxpayer

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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