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

If the taxpayer has a Power of Attorney (POA) on file or sufficient documentation has been received to validate the POA, but is not yet on file, print an additional copy of the letter.

Mail both copies of the letter to the taxpayer in the same envelope. Mail the POA copy separately. Document the address(es) mailed to in a CII case note.

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.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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