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

The amount of time that will pass before a systemic refund generates is no longer considered a systemic limitation. See paragraph (3) below.

Refund Statute Expiration Date (RSED) expired for the module.

Some payments and/or credits are refundable while others are not.

A systemic limitation is any account condition that will not allow a refund to generate at any time. Procedural actions which extend the period of time that will pass prior to issuance of a systemic refund will not prevent the refund from generating and should not be considered a limitation. A manual refund will not be issued as a result of extended timeframes due to normal processing and posting cycles.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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