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 skilled employees - do not reassign the following transcripts to IDTVA Specialty Functions unless there is an open and/or active identity theft (IDT) claim or a previous assessment for the year in question that may require an IDT determination: TRNS 36, 36D, 36I, 36N, 36P, 36S, 36U and 36V. See IRM 25.23.4.6.1, Required Research, for additional information.

And

Then

(1) -LW freeze and AIMS status is 80 – 89

Open in Appeals PBC 6XX

Update:

Set Priority Code to 2

Reassign to ≡ ≡ ≡ ≡ ≡ ≡

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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