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

See IRM 25.23.10.4.7.1, Cases with -L or W Freeze Codes, if multiple tax years impacted by IDT but only 1 year is under Appeals jurisdiction.

(2) -L freeze and AIMS status is 08 and below

Open in LB&I - PBC 3XX IMF

Resolve case where received unless there are multiple years impacted by IDT with at least one year with any other Exam involvement, and the case is in AIMS status 09 or above or there is an Exam assessment.If impacted by IDT with Exam involvement, update CII data to:

Doc Type: Exam Open IDT

Category Code: IDI1

Program Code: 710-40211

Set Priority Code to 3

Reassign to the holding number using the IDTVA-A CII Reassignment Guide located on the IDTVA HUB

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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