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, Individual Income Tax Return and 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents will unpost.

Follow procedures in IRM 25.23.4.6.5.2, Unprocessed Documents, to forward the valid return to SP for the posting of TC 976.

After the TC 976 posts, follow the instructions in IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns.

(2) The invalid return does not meet nullity criteria,

If the valid amended return is filed on Form 1040-X, create a dummy Form 1040 with the information reported.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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