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

Reversal of the TC 971 AC 123 with MISC "IDTVACASE" will not result in the case being included in a systemic recovery at a later date. All IDT cases bypassed must be adjusted as part of the resolution of the case.

For taxpayers who filed their tax year 2020 return prior to the enactment of ARPA, the IRS will determine if the taxpayer(s) qualified to exclude any portion of their unemployment income. Document your determination in a CII case note. Taxpayers are not required to file an amended return to receive this relief. The systemic process will be used to correct accounts that qualify. The following will be corrected and adjusted, as applicable:

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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