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 a Form 14394 was not sent upon receipt of the IDT claim and you will be completing the case that same day, it is not necessary to complete Form 14394 to suspend collection activity. Send only one Form 14394 if a balance remains after the account is corrected to ensure collection activity continues. Form 14394 is not required if the account is not in Master File or Service Center collection status 03, 22, 24, 26, or 58.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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