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

Cases routed for DIF score are controlled to Examination and placed in suspense until it is returned by the Examination Classifiers or by the current established expiration period (e.g., 180 days). See IRM 21.5.1.5.1, CII General Guidelines, for additional information.

(2) Form 8379, Injured Spouse Allocation, was attached to the case,

You do not have the skill set to resolve the case,

Open a new CII case with Category Code "DMFC" . Assign the case to the IDRS number located on theAccounts Management Site Specialization Temporary Holding Numbers listing located on SERP. For the required fields, input the Doc Type as "Injured Spouse Claim" , use Program and Function Code "ADJ-710-97140," "Priority 2" and reason "Form 8379 attached" .

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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