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

This address may be the same as the address provided by the reporting person on the claim.

(10) 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

Another address is not available through internal research,

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.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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