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 paragraph "R" and g to include the appropriate special paragraphs.

"To help prevent future identity theft issues, we'll issue you an identity protection personal ID number (IP PIN). An IP PIN is a 6-digit number you must use to confirm your identity on any tax returns filed during the calendar year. Because we processed your claim late in the year, your IP PIN notice may be delayed." AND"You may attempt to electronically file your 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 or by mail without the IP PIN. A new IP PIN is generated each year. We'll mail the IP PIN to you in December or January. You can find more information at irs.gov/ippinfaqs."

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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