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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

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Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

An address located through internal research must be associated with the current or immediately preceding tax year. An address found through research for a tax year older than 2 years is not considered current.

Establish or update the dependent’s entity with an IRS Service Center address. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information on using a campus address.

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

The dependent has filed a tax return as the primary or secondary taxpayer,

Do not update the dependent’s address.

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

The dependent has not filed a tax return as the primary or secondary taxpayer, 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.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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