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

When working from a listing, you must print the Form 4442 located in AMS as a .pdf to attach it to the CII case.

Add a CII case note to document the date the referral was received.

Close the TPPI IDRS control base as MISC.

(2) There is not an existing CII case,

Create a CII case in category code IDT1/IDS1. Use the received date of Form 4442 as the IRS received date for the case.

Attach the Form 4442 to the CII case as a .pdf.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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