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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

You cannot provide any specific account details, but you can accept information provided by this individual. See IRM 21.3.10.3.3, Non-Authorized Third Parties, for additional information and references.

If directed to this step after contacting the taxpayer, follow procedures in IRM 25.23.4.10.8, No Identity Theft (NOIDT) Determinations.

Issue a closing Letter 4674C to the dependent. Select paragraphs K (if the reporting person is not an authorized third party), M, t, w, and / (: for international taxpayers). Use paragraph M to include the suggested wording provided in IRM 25.23.4.8.4.3, Dependent Related Identity Theft (IDT) - Determinations. For paragraph t, include the following special paragraph: "When the Non-Filer tool was used to submit information to receive the Economic Impact Payment (EIP), a simple return was filed electronically. You may correct your tax return information by submitting a Form 1040-X or a Form 1040 with "EIP Amended" notated on the top. If you will be listed as a dependent of someone, they will need to file a paper return."

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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