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

If both parents claimed the dependent for the tax year, use the address of the parent whose tax return has the earliest IRS received date.

(4) The claim was submitted for a dependent under age 18 by an individual who is not the parent, and legal guardianship cannot be confirmed

Information is available for only one parent,

Establish or update the dependent’s entity using the current address for the parent whose information is available.

(5) The claim was submitted by the parent, and legal guardianship cannot be confirmed

The dependent is age 18 or older and has filed a tax return as the primary or secondary taxpayer for the current or immediately preceding tax year,

Do not update the dependent’s address.

(6) The claim was submitted by the parent, and legal guardianship cannot be confirmed,

The dependent is age 18 or older and has not filed a tax return as the primary or secondary taxpayer for the current or immediately preceding tax year, and

CC IRPTR data is available for the current or immediately preceding year,

Establish or update the dependent’s entity using the current address per CC IRPTR.

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.