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

Determining a taxpayer’s filing requirement is not required for the current tax year if the return due date (RDD) has not passed.

Review all tax years researched as part of Complete Case Analysis (CCA) for the Common Number (CN) owner to determine if there is a potential non-filer issue.

The taxpayer’s filing requirement will be determined by considering the following information:

Gross income (Gross income includes all income received in the form of money, goods, property and services that is not exempt from tax.)

Age

Filing Status

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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