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

Only Collection Advisory has the authority to reverse lien fees (TC 360) on accounts impacted by IDT.

Take the following actions when completing the Form 13794:

Input as much information as possible regarding the abatement

Include the Serial Lien Identification (SLID) Number from the Notice of Federal Tax Lien, if available

Check box 9 indicating "Erroneous Lien"

Include "ID Theft" in the "Reason" box

Fax/EE-Fax or email Form 13794 to the Collection Advisory Unit for the state where the taxpayer currently resides

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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