Skip to content
ChatProjectCodes

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

Previous authentication on an incorrect TIN does not apply.

(6) Valid return is a mixed period,

The return posted as TC 150 or TC 976 and AMS reflects the TP has already authenticated,

You can resolve UPC 126 0 or TC 971 AC 129 following procedures in IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors. These returns have already been through the normal TPP process. Disregard phone specific procedures.

(7) Valid return is a mixed period,

The return posted as TC 977 or the TP has not authenticated, and IDTVA can make a determination,

You can resolve UPC 126 0, or TC 971 AC 129 following IRM 25.25.6.5, Responding to the Taxpayer and Case Resolution for the Taxpayer Protection Program (TPP) Telephone Assistors and Taxpayer Assistance Center (TAC) Assistors, procedures. Disregard phone specific procedures.

(8) Valid return is a mixed period,

The return posted as TC 977 or the TP has not authenticated, and IDTVA cannot make a determination,

Follow IRM 21.5.6.4.9, E-Freeze, or IRM 21.5.1.4.4.1, Unresolved Taxpayer Protection Program (TPP) Issues for Correspondence and Loose Forms, as applicable.

(9) There is a TC 150 return posted, an unpostable TC 971 AC 111, and a TC 971 AC 506 with MISC "WI AM OTHER" or "WI PRP OTHER1" ,

The TC 150 DLN and TC 971 AC 111 MISC DLN match, and

AMS notes indicate an ID Theft determination was made, and

There is no TC 976/977 return (-A Freeze).

Accept the determination made.

Input an adjustment to back out the invalid TC 150 return. Follow the applicable procedures in IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns.

Do not input another IDT indicator.

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.