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

Use the most recent date as the date of correspondence if multiple correspondence are being answered for the same tax period. See IRM 21.3.3.4.2.3, Correspondence Date (Corr Date), for additional information.

If a case cannot be completed within the number of days specified in the acknowledgement letter, an interim Letter 5064C, IDTVA In-Process Letter, must be sent. Interim letters will need to be issued no earlier than 606 days (minus 5 days from 611) after the IRS received date and should inform the taxpayer when a final response can be expected. Provide a contact name and number for additional inquiries if it was not previously provided or has changed. See IRM 21.3.3.4.2.2, Interim Responses, for additional information.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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