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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

If TC 470 CC 90 was input, TC 472 must also be input when the valid taxpayer will have a balance owed.

If

And

Then

(1) Return was erroneously abated by RIVO,

There is NO IDT and the ASED is within 90 days of expiration,

Obtain lead/manager approval per note below.Reverse all IDT indicators. Input remarks on CII and open control base using "PROMPT2IVO" , category code "TPRQ" , status code "A" , and IDRS number "1487755555" to RIVO.

(2) Return was erroneously abated by RIVO,

There is IDT involvement (e.g., MFT 32, Voided/Deleted) and the ASED is within 90 days of expiration,

Obtain lead/manager approval per note below.Complete IDT procedures, as applicable. Input remarks on CII and open control base using "PROMPT2IVO" , category code "TPRQ" , status code "A" , and IDRS number "1487755555 " to RIVO.

(3) Return was erroneously abated by RIVO,

There is NO IDT involvement and the ASED has expired,

Obtain lead/manager approval per note below.Reverse all IDT indicators, Input remarks on CII, "Account backed out as IDT in error by RIVO. Barred assessment" and open control base using" BARRED2IVO" category code "TPRQ" , status code "A" , and IDRS number "1487766666" to RIVO.

(4) Return was erroneously abated by RIVO,

There is IDT Involvement (e.g., MFT 32, Voided/Deleted) and the ASED has expired,

Complete IDT procedures, as applicable. Input remarks on CII and open control base using "PROMPT2IVO" , category code "TPRQ" , status code "A" , and IDRS number "1487755555" to RIVO.

(5) The account was erroneously abated by RIVO after the account was adjusted as an Invalid/Valid,

There is IDT involvement and the ASED is within 90 days or has expired,

Do not refer the case to RIVO. Follow IRM 25.23.2.5, Statute Protection, procedures.

(6) The return was:

Archived,

Deleted, or

Moved to MFT 32 in error,

Follow procedures in IRM 25.23.4.15, MFT 32 Cases - Moved in Error.

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

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