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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

Your closing letter must include the required information for all scenarios applicable to your case.

If

Then

(1) The taxpayer has not filed a TY 2021 return:

Issue a closing Letter 4674C. Include an open or floating paragraph to advise the taxpayer they will need to file a 2021 tax return to claim any additional amount of ACTC they may be entitled to or reconcile the advance amount they received.

(2) The taxpayer has filed a TY 2021 return that resulted in a math error set during original processing:

Issue a closing Letter 4674C. Include an open or floating paragraph to advise the taxpayer of any corrections made to their account.

(3) The taxpayer requested to be unenrolled from AdvCTC payments but you are unable to take the action on their behalf:

Issue a closing Letter 4674C. Include an open or floating paragraph to advise the taxpayer we could not complete this action, as requested.

(4) The taxpayer requested to have their information updated for AdvCTC (i.e., AGI, dependents, etc.):

Issue a closing Letter 4674C. Include an open or floating paragraph to advise the taxpayer we could not complete this action, as requested.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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