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

Input of a TC 971 AC 850 will prevent direct deposit and result in the issuance of a paper refund check to the address shown on the taxpayer’s entity module.

(3) The return is determined to be the result of IDT,

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Input the adjustment including RC 139 on the account, as applicable.

Input the appropriate Posting Delay and Hold Codes, as applicable. For additional guidance on Posting Delay Codes, see IRM 21.5.2.4.17, Posting Delay Code (PDC), and IRM 21.5.5.4.2.1, Cycling Transactions, to determine the appropriate number of cycles to delay your actions.

(4) Incorrect information is recorded on CC DUPED,

This is a current year return,

Refer to IRM 21.6.1.7.1, Command Code (CC) DUPED, to correct the data to reflect the valid taxpayer’s information, if applicable.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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