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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

If the account move is not posted or pending after 12 weeks, follow local procedures to contact IDTVA P&A to follow up with the appropriate site’s P&A.

Scenario

Monitoring

(1) One invalid return

After Form 12810 is forwarded to Accounting and all necessary closing actions have been taken, close your CII case. Monitor for posting of the account transfer with a control base on the IRSN account.

(2) Invalid/Valid

The CII case must remain open while monitoring for the account transfer and TC 402 to post. Once posted, the account may be adjusted, and all remaining closing actions can be taken.

(3) Valid/Invalid

TC 402 included - The CII case must remain open while monitoring for the account transfer and TC 402. Once posted, the account may be adjusted, and all remaining closing actions can be taken.TC 402 not included - The CII case may be closed with a monitor base controlled on the IRSN account.

See the following IRM sections for proper processing of Form 12810:

Form 12810 must be processed within a six-day timeframe per IRM 3.17.21.6(1), Master File Account Transfers-Out.

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

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