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

Form 1040 must be used when processing a dummy return. Forms 1040-A, U.S. Individual Income Tax Return and 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents will unpost.

If there is no posted TC 977 or TC 976 for a Form 1040 identified as an amended or duplicate return, follow procedures in IRM 25.23.4.6.5.2, Unprocessed Documents, to forward the return to SP for the posting of TC 976.

If TC 470 CC 90 was input, TC 472 must also be input when the valid taxpayer will have a balance owed.

IDTVA-A skilled employees: Follow procedures in IRM 25.23.4.7, Non-Streamline Identity Theft (IDT) Case Processing, and IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns, to correct the account.

IDTVA Specialty Functions employees: Follow procedures in IRM 25.23.10.5, Post Function Referral Procedures, to refer the case to DITA.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.