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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

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Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

If only one TC 971 AC 522 UNWORK is present from the initial claim, do not reverse. Only reverse the indicator for the new claim.

If the previous case was closed with a TC 971 AC 506, input the appropriate TC 971 AC 501 or 504 to ensure the account reflects the receipt of the taxpayer’s claim.

If an acknowledgement letter was issued after the original CII case was closed, send an IRS apology Letter 544C/SP.Include paragraph L and the IDT toll-free number 800-908-4490. Use the IDTVA International number for International taxpayers.

Update your IDRS control with the activity "PRVACTN" .

Link the case to the original CII case and close.

(5) The CII image(s) of Form 14039, police report, and/or correspondence provide new/additional information that does not change the determination made,

The new/additional information includes dates (i.e., signature date, IRS received date stamp, fax date/time stamp, etc.) that indicate the documents were signed or received after the date the previous case was closed,

Input a CII case note indicating the CII images provide new information that does not change the previous determination made.

If the previous case was closed with a TC 971 AC 501 or 504 and a TC 971 AC 522 UNWORK is present, reverse it with a TC 972 AC 522 IRSERR.

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

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