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

Ensure you submit Form 12810 to the appropriate Accounting function via EE-Fax or email.

Any forms that need to be rejected will be sent back to the originator using an electronic format, by email or EE-Fax. This will prevent unnecessary delays, per IRM 3.17.21.6.1(1), Processing Account Transfers to the Master File (IMF/BMF).

The employee assigned to complete the transfer needs to open a control base, using Category Code IRRQ, when it is determined the transfer request will be processed, per IRM 3.17.21.6.1(8), Processing Account Transfers to the Master File (IMF/BMF).

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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