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 Form 14039 or taxpayer correspondence is in Spanish, or the taxpayer marks only the "Spanish" box for their preferred language in Section C of Form 14039, update the Doc Type to: ACSS Spanish.

(18) ASFR

TC 971 AC 143 or TC 140

TC 150 – SFR with a posted or pending TC 290

For open ASFR cases (TC 474 with TC 971 AC 143 or TC 140) Update CII data to:

Doc Type: ASFR Open IDT

Category Code IDI4

Program Code 710-40243

Set Priority Code to N/A

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

Doc Type: ASFR Recon IDT

Category Code IDI4

Program Code 710-40243

Set Priority Code to N/A

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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