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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

Modify your statements and questions appropriately to the taxpayer if you are working a True Scrambled SSN case. If you are working a True Scrambled SSN case, tell the taxpayer that it appears the Social Security Administration has assigned the SSN to more than one individual. Strongly recommend that the taxpayer contact SSA as soon as possible. Any information the taxpayer provides by answering these questions will assist SSA.

If the taxpayer indicates they are not willing to answer the questions, simply thank the taxpayer for their time and inform the taxpayer that our determination will be made based on the information at hand. Inform the taxpayer that they will receive a letter regarding our determination within 6 to 8 weeks.

If the taxpayer asks for the questions to be sent by mail, inform the taxpayer that the questions not already listed on the letter they received must be given and answered during direct telephone conversation. If necessary, you may inform the taxpayer that this method is intended to ensure that the person using the Social Security number in error does not have the opportunity to research and find the correct answers.

If the taxpayer is willing to answer the questions, proceed with asking the questions in the questionnaire portion of the Letter 5064C and the questions in IRM 25.23.4.18.2.2, Supplementary Questions (Associated with Letter 5064C Common Number Questionnaire). Have a copy of the Numident print available, related to the SSN, when asking the Supplementary Questions.

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

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