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

Reminder:

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

IDTVA-A and IDTVA Specialty employees – review the IDTVA-A CII Reassignment Guide or IDTVA Specialty CII Reassignment Guide for Non-IDT Cases located on the IDTVA Hub for additional information for reassignment of cases that involve issues with mixed entity, scrambled SSN, MFT 29 (Form 5329 Part III through VIII only), etc.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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