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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

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Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

Employees may send Letter 5064C to request the information after the unsuccessful attempt by telephone.

When leaving a message for a dependent related IDT case, advise the individual the last four digits of the dependent’s TIN should be provided when leaving you a voice mail if they are unable to reach you when they return your call.

Letter 5064C must be sent no later than 7 business days after an unsuccessful attempt to reach the reporting person by telephone is made.

If contact is made with the reporting person, advise them you will begin by asking some questions to verify their identity. Refer to paragraphs (22) - (24) of IRM 21.1.1.4, Communication Skills, for guidance specific to outgoing calls.

Because telephone contact for these cases involves undetermined ownership of the Common Number (CN) or questionable third party authority, guidance in IRM 21.1.3.2.3, Required Taxpayer Authentication, must be followed to ensure you are speaking to the appropriate person and to prevent unauthorized disclosure of tax information. Do not ask questions that might inadvertently disclose information merely by asking the question. Do not provide any information to them unless specifically authorized to do so.

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

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