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:
Identity Theft (IDT) Cases with -E Freeze
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
The presence of a TC 810 RESP 4 and a -E freeze on the module indicates Frivolous Return Program (FRP) involvement ONLY when one or more of the following are also present:
TC 971 AC 089 on the year in question
A Civil Penalty MFT 55 with a Penalty Reference Number (PRN) 543 or 666
A TC 420 with or without a TC 300 with Project Code 310 or 313
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