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

Follow guidance in IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, and the related subsections when communicating with third parties. Centralized Authorization File (CAF) function has discovered that certain individuals have tried to gain access to taxpayer account information by filing fraudulent authorizations. See IRM 21.3.7.5.5, Suspicious Forms Log and the “Potential Fraud” Authorization Referral Process, for more information on identifying a potential fraudulent authorization.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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