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

Do not include an Amended Claims Date (ACD) when inputting adjustments related to amended or duplicate returns for IDT cases.

Then

(1) The amended or duplicate return meets nullity criteria, and the account has not been adjusted to the amended or duplicate return figures,

Input TC 290 .00 with BS 05, RC 139, and HC 3. Use HC 4 when there is a credit balance on the module that should not be refunded or when issuing a manual refund.

Ensure appropriate actions are taken to address all applicable account conditions as described in Exhibit 25.23.4-21, Input, Annotations and Action Requirements for Streamline/Non-Streamline Case Processing.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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