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 a closing letter was issued by RIVO already (e.g., Letter 4310C), do not issue a duplicate closing letter, unless it has been more than 30 days and/or the RIVO Letter 4310C did not provide a response to all of the actions taken on the account.

(3) The case was closed with a TC 971 AC 501.

A systemic CP 01 has not been issued within the three- year period per IRM 25.23.2.6.1.1, Systemic Actions Taken After TC 971 AC 501 Placed on Account

Do not send the TP a closing letter. The CP 01 will systemically generate between 2 and 12 cycles after the input of the TC 971 AC 501 depending on when the taxpayer’s account adjustment is completed.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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