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

Each return on the account must be considered separately. It is possible to follow nullity procedures for one invalid return but assign an IRSN for another invalid return posted to the same module.

Then

(1) There is No Lost Refund,

Follow the instructions in IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns.

(2) There is a Lost Refund,

Follow the instructions in IRM 25.23.4.10.1, Identity Theft (IDT) with Invalid Returns.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.