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

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Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

If IRPTR information is unavailable and the income in question is wages, there is no requirement to completed Form 9409, IRS/SSA Wages Worksheet.

Review AMS, CEAS, or the AUR system for taxpayer interaction with the IRS, (i.e., telephone history).

Research the age of the taxpayer and prior filing history.

Ask for additional information that would assist with the determination, if necessary, following procedures in IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written).

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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