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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

Reminder:

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

Establish a monitor base on IDRS using Category Code "MISC" with the current date as the received date.

Case Status

Activity Code

Definition

(1) Excess Collection File (XSF)

EXCSS/###

Form 8758, Excess Collection File Addition, or Form 8765, IDRS Control File Credit Application, used to transfer a payment or credit to post TO and/or FROM the XSF.

(2) Manual Refund

MNREF/###

When monitoring a manual refund to post within two cycles.

(3) Moving Specific Year Account

F12810/###

Form 12810 used to initiate TC 370/400 procedures and monitor the posting of the moved return for the common number ("from" side) within 30 day increments.

(4) Lost Refund

841/### or 700/###

When crediting the account to resolve the lost refund using CC IDT48 or IDT58 and monitor the credit to post within three cycles.

(5) Refund Reversal

843REQ/### or 702REQ/###

When monitoring Form 3245/Form 3809 reversals for the credit to post within three cycles.

(6) TOP Offset

PNDMRR/###

When monitoring the account for a manual TOP Offset Reversal sent to Bureau of the Fiscal Services (BFS) to post the credit within 60 day increments.

(5) Listed below are activity codes to be used for case scenarios that do not include monitoring actions.

Case Action

Activity Code

Definition

(1) Before CII case is closed

PRVACTN

When an account was previously corrected and there are no other actions necessary.

(2) Before CII case is closed

OPNDNERR

When a control base was created in error and will be closed.

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

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