Skip to content
ChatProjectCodes

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

The indicator should be placed on all affected IDT tax years not identified by the taxpayer.

(3) Closing the case when TP B (invalid return not meeting nullity criteria) was assigned an IRSN,

blank

Adhere to the following:

Do not input a TC 971 AC 501/506 on an IRSN.

If you are resequencing an account, reestablish the SSN. Reinput the appropriate TC 971 AC 501/506 on the SSN.

If TC 971 AC 501/506 are placed on an IRSN entity, the transactions must be reversed with a TC 972 AC 501/506 using "IRSERR" as part of the MISC field. See IRM 25.23.2.6.2, Manually Reversing TC 971 AC 501, and IRM 25.23.2.6.4, Manually Reversing TC 971 AC 506, for additional information.

(4) Closing the case as IDT1/IDT3/IDT8,

The following incident numbers are present:

IR20150521512

IR20150521555

IR20150521556

IR20160127510

IR20160127513

IR20160614508

CR20170421067

LR20170421067

Determine if a tax administration code should be placed on the IDT victim’s account.

If a TC 971 AC 505 is present on the account, source "WI AM OTHER" must be used when inputting TC 971 AC 506 in addition to other required actions. Refer to IRM 25.23.2.10, Get Transcript Breach, IRM 25.23.2.11, Get an Electronic Filing PIN Incident, and IRM 25.23.2.13, Breach Numbers CR20170421067 and LR20170421067, for additional guidance.

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.