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

Current programming for the CP 01 will generate a copy of the notice to a POA that is on file. If sufficient documentation has been received to validate a POA, but it is not yet on file, then issue the POA a closing letter. This ensures the taxpayer’s right to retain representation and the POA’s right to be informed.

Address Letter 4674C to both taxpayers when issuing Letter 4674C under the primary SSN if the valid filing status for the impacted tax year(s) is Married Filing Joint (MFJ). For tax years with an Invalid Joint Election (IJE), MFJ scheme, or tax years not filed MFJ, address Letter 4674C to each impacted taxpayer individually.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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