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

Do not follow procedures in IRM 25.23.4.10.5.4, Amended or Duplicate Returns and Identity Theft (IDT) – NO IDT Determinations, to create a separate case.

(4) The account requires additional actions to fully resolve the module (i.e., DUPF, XRET, MXEN, etc.),

Input a case note documenting the No IDT determination (i.e., No IDT. Case created to be worked as a duplicate return).

Refer to IRM 25.23.4.10.5.4, Amended or Duplicate Returns and Identity Theft (IDT) – NO IDT Determinations.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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