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

Returns meeting nullity criteria must not be forwarded to SP for the posting of TC 976.

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

(3) If the amended or duplicate return does not meet nullity criteria,

The account will need to be adjusted to reflect the information reported on the original return if the module was previously adjusted to the amended or duplicate return figures. Include a Return Processable Date (RPD) when the previous adjustment included an ACD.

If the amended return is filed on Form 1040-X, Amended U.S. Individual Income Tax Return create a dummy Form 1040 with the information reported.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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