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

This scenario will also apply if one of the taxpayers is incarcerated.

Primary Taxpayer

The AdvCTC adjustment will post as described in paragraph (1) above.

Secondary Taxpayer

The AdvCTC adjustment will post with CRN 272 .00.

(2)

One taxpayer is deceased

Surviving Spouse

The AdvCTC adjustment will post as described in paragraph (1) above.

RC 207 will be in the fourth position.

Deceased Spouse

The AdvCTC adjustment will post with CRN 272 .00.

RC 207 will be in the third position.

(3)

Innocent spouse, or

VODV indication

Primary Taxpayer

The AdvCTC adjustment will post as described in paragraph (1) above.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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