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

When the TC 971 AC 522 "UNWORK" is input, the TC 972 AC 522 "NOIDT" must be post delayed by one cycle to allow the TC 971 AC 522 to post first.

When a TC 971 AC 501/506 is present, and the taxpayer is not a victim of identity theft, the TC 971 AC 501/506 may need to be reversed. See IRM 25.23.2.6.2, Manually Reversing TC 971 AC 501, and IRM 25.23.2.6.4, Manually Reversing TC 971 AC 506, as applicable.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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