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 4674C, select paragraphs "R" and "c" to include the appropriate special paragraphs.

"Because we processed your claim late in the year, your IP PIN notice may be delayed. You may attempt to electronically file your federal income tax return before you receive the notice. If your IP PIN is active, your return will be rejected. If this happens, resubmit your return after you receive your IP PIN." AND"If you want an IP PIN for the upcoming tax year, you may opt in. A new IP PIN generates each year in mid-January. If you choose to opt in to the IP PIN program, you are electing the paperless option and will access your IP PIN online in the future. You can retrieve it by logging into your account at irs.gov/account."

(3) Opted in to the IP PIN program online

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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