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

When issuing Letter 4674Cdo not use paragraph "b" . This paragraph provides incorrect information advising the taxpayer they will not receive a notice after retrieving their IP PIN online.

"If you want to obtain an IP PIN for immediate protection, visit our website at www.irs.gov/account. A new IP PIN generates each year in mid-January." AND"If you choose to create an account to opt in to the IP PIN program, you will be able to access your IP PIN online in the future. You can retrieve it by logging into your account at irs.gov/account. You will still receive an IP PIN notice in the mail."

(2) For claims processed after cycle 46:Automatic Enrollment: Taxpayers who are victims of tax-related identity theft will be placed into the IP PIN Program automatically when a TC 971 AC 501/506 is input.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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