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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

When the letter being issued includes a spouse or is for a confirmed dependent, the language to be used will be based on the primary taxpayer’s account and case documentation following the guidance below.

IF

AND

Then

(1) The LEP indicator is blank or LEP indicator is "000"

The MFR code is not "07"

Send correspondence in English.

(2) The LEP indicator is blank

The MFR code is "07"

Send correspondence in Spanish if one is available. Otherwise, send the letter in English.

(3) The LEP indicator is 001

blank

Send the correspondence in Spanish if one is available. Otherwise, send the letter in English.

(4) The LEP indicator is not blank and is something other than "000" or "001" . See Form 1040 Schedule LEP, Request for Alternative Language Products by Taxpayers With Limited English Proficiency (LEP), for indicators.

blank

Translation services are provided at the discretion permitted under Executive Order 14224.Follow directions to get a translation of the letter from Linguistic Policy, Tools, and Services (LPTS). See IRM 25.23.4.19, Requesting Translation of Certain Languages.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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