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

If multiple years are identified on the IDT claim, only the PBC 3XX tax years are referred to LB&I. All other years, including the CCA years, will be worked in IDTVA following normal procedures.

(14) TC 922 - AUR Involvement

N/A

Do not route to AUR, if the module has a TC 922 with the last Process Code 03, 10 - 18, 21 - 29, 44 - 48, 51, 52, 65, 70 - 74, 76, 80, or 91 - 93. Retain and resolve following normal streamline or non-streamline procedures.If any other Process Code is present follow Scenario (15) or (16) as appropriate.

(15) TC 922 - AUR involvement

No TC 290

Determination to reassign or retain the case depends on the last Process Code assigned. If you are not trained to work AUR Specialty cases, reassign the case. Update CII data to:

Doc Type: AUR Open IDT

Category Code IDI2

Program Code 710-40222

Set Priority Code to 3; if last PC is 75 or 95, set Priority Code to 2

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.