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

Review of all indicators on CII is recommended prior to opening the case. CII will reflect a New Information Indicator D before the case is opened. This indicator will not show once the case is accessed.

If the taxpayer’s response includes a Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization:

Perform research to determine if the Form 2848 or Form 8821 has been processed. Refer to IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821.

If unprocessed, accept the completed form. Forward the form to the appropriate CAF unit for processing. See SERP Who/Where CAF Unit Addresses, Fax Numbers, and State Mapping for routing information.

When the request is for documentation to verify the parent/legal guardian relationship for a dependent related case, refer to the table below:

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.