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 acknowledging the taxpayer’s claim, regardless of which letter is issued, the following information will be included:• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ toll-free number or for international ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (in lieu of the identity theft toll free number),• Name and six-digit extension of the employee assigned to the case,• And the employee’s tour of duty as the hours of operation.

An acknowledgement letter is not required if any of the following conditions are met:

It is determined the case needs to be returned to the referring function.

It is determined the case needs to be routed/reassigned to another function and input of Letter 86C is required. See IRM 25.23.4.3.3, Cases Requiring Routing/Reassignment to Other Functions.

A Letter 5316C or CP 01S was previously issued to acknowledge the claim.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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