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

TC 971 AC 061 expires after 52 weeks. When a posted TC 971 AC 061 will expire and the case will not be resolved prior to expiration, input another TC 971 AC 061 to continue to prevent FPLP actions.

Routing of the Form 14394 is required to be documented in a CII or AMS case note. The case note should include the suggested verbiage as follows:

"Form 14394 sent to suspend collection activity" , or

"Form 14394 sent to continue collection activity, reinstate an installment agreement, or Currently Not Collectible (CNC)" .

If the case is determined not to be IDT (NOIDT), notify ACSS, via Form 14394, to resume collection activity. Check the appropriate boxes indicating that the IDT issue has been resolved.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.