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 Get Transcript Online (GTO) application will be decommissioned in December 2024.

If a TC 971 AC 527 is present, refer to IRM 25.23.2.8.6, Disabled Online Accounts TC 971 AC 527, IRM 25.23.2.8.6.1, Treatment of Disabled Accounts for IP PIN, and IRM 25.23.2.8.6.1.1, Resolving Tax-Related Accounts with TC 971 AC 527, for additional guidance.

(5) Closing the case as IDT4,

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.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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