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

For individuals under the age of 18, Letter 4674C must be sent. Do not include the paragraph that directs them to request an IP PIN using Online Services. See IRM 25.23.2.9.1.2, Opting into the IP PIN Program through the Individual Online Account, for additional information. Taxpayers can be directed to irs.gov.ippin and/or irs.gov.ippinfaqs to obtain general information.

A quality response is an accurate and professional communication which, based on information provided:

Resolves the taxpayer issues,

Requests additional time and/or information from the taxpayer, or

Notifies the taxpayer we have requested information from outside the IRS.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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