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

Because of the ramp down of Fresno Submission Processing, effective October 1, 2020, Kansas City now handles refund reversals for refunds that originated at Andover or Fresno. Do not input CC IDT48/IDT58 for Fresno.

(6) For balance due issues, see the table below:

And

Then

(1) TP A (valid return) has a balance due,

The return was filed and/or balance due was paid late,

Refer to the following IRMs:

IRM 20.1.2, Failure to File/Failure to Pay Penalties

IRM 20.1.3.2.2, Manual Penalty Adjustments

IRM 20.1.2.2.6.3, Wrong Return Posted First

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.