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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 "d" . This paragraph provides incorrect information advising the taxpayer they will not receive a notice after retrieving their IP PIN online.

"Our records indicate you are currently enrolled in the IP PIN program, and you will continue to be assigned an IP PIN to use when filing tax returns in the future. 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." AND"If you choose to create an account to obtain an IP PIN, 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) Already Enrolled - Use only when a CP 01A notice has not been issued after there is a suppressed notice condition. See IRM 25.23.2.9.3, Receiving and/or Retrieving your Annual IP PIN, paragraph (3) for existing conditions.

"Our records indicate you have been enrolled in the IP PIN program, and you will continue to be assigned an IP PIN to use when filing tax returns in the future. 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." ANDIf you choose to create an account to obtain an IP PIN, 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.

(3) Taxpayer under age 18:

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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