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

The incorrect taxpayer’s information should be removed from CC DUPED.

(5) Adjusting Premium Tax Credit (PTC) or Shared Responsibility Payment (SRP),

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Refer to the following IRMs:

IRM 21.6.3.4.2.12.4, Tools for Accessing ACA-Related Taxpayer Data

IRM 21.6.3.4.2.12.7, Adjusting the Account, to ensure the PTC is computed correctly, if applicable.

IRM 21.6.4.4.20.3, Shared Responsibility Payment Overview

IRM 21.6.4.4.20.3.1, Shared Responsibility Payment Adjustments, to determine the taxpayer’s liability for the SRP, as applicable.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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