Skip to content
ChatProjectCodes

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 the letter includes multiple years, ensure all of the taxpayer’s questions are addressed. No IDT determinations should be addressed in a separate letter when there is an IDT determination for some tax years but not all.

If the language in any of the letters listed below are not appropriate for your specific case scenario, use another appropriate letter.

Insert a time zone when issuing Letter 4674C. Select the appropriate paragraph to insert your time zone in the last available open field. For the appropriate abbreviation of time zones refer to IRS Style Guide - Dates and Time.

Identity Protection Personal Identification Number (IP PIN) issues must be addressed in ALL closing letters to the taxpayer(s). Based on the facts and circumstances of the case, determine if it is appropriate to provide specific supplemental information. See IRM 25.23.4.18.1, General IDTVA Letter Procedures, paragraph (13) for additional information.

If there is a valid Power of Attorney (POA) or third-party representative on file, verify the Centralized Authorization File (CAF) copy selection is input.

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.