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 establishing or updating the entity is necessary, use a Service Center address when a valid address cannot be identified for the deceased taxpayer. See IRM 3.13.5.66, Campus Address Used Only When Taxpayer Address is Unavailable, for additional information.

When the reporting person is not an authorized third party, a Letter 4674C must be sent to the taxpayer. Include paragraph I to inform them we were contacted by a third-party.

When the account does not reflect a current Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, listing the reporting party as a representative or third-party contact for the individual listed as the impacted taxpayer, and you can locate a valid address for the reporting person, issue a closing Letter 135C to the reporting party. Issue the letter from the reporting person’s account. Include paragraphs E, *, and P.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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