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

If you are preparing the case to reroute to another function using CII, any linked cases, IDRS screen captures, and attached files do not print. If any of these items must be attached to the case, print the items using your local printer and manually associate the printed documents. See paragraph (7) in IRM 21.5.1.5.2, Cases Currently Assigned in CII, for additional information.

(8) The Tables in paragraph (11) outline case transfer guidelines; however, in some instances transfer of ownership is not necessary. If a case does not warrant transfer, the CII case notes should be documented why the case was not reassigned. Below are examples that illustrate when transferring ownership is not warranted.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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