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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

When there are recertification indicators present as a result of a return filed by the valid taxpayer, recertification requirements must be considered prior to inputting adjustments for tax years that fall within the covered period.

(4) For miscellaneous actions and annotations, see the table below:

If

Then

(1) There are multiple CII cases,

Link all related cases, including cases under the spouse’s TIN. After completing all actions, close all related cases except ITAR.

(2) More than one TC 976 return has posted to the module,

Notate on CII "DUP (DLN) (last 6 digits of the DLN xxxxx-x) becomes the original" , or similar remarks.

(3) Working a streamline case,

Input a CII case note indicating which streamline method was used for processing. There may be some instances when multiple streamline processes apply (i.e., a case that has RIVO involvement but is also a MFJ Scheme case). Consider all actions required for all applicable methods. Refer to IRM 25.23.2.3.4, Required Case and History Notes, and IRM 21.5.1.5.1, CII General Guidelines, for additional requirements.

(4) Both taxpayers on the valid return are affected by IDT,

Ensure all actions are taken to resolve all issues on both the Primary and Secondary TIN, 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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