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

This bullet is referring to tax years in which the valid taxpayer’s information has been "mixed" with the invalid taxpayer’s information. "Mixed" here means the income amounts were combined, and the tax and any credits were adjusted, if necessary.

There is a -C Freeze on the account. A -C Freeze indicates the taxpayer is/was in a Combat Zone and the time period for filing a return for that tax year may have been extended.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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