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

You may attempt to contact the taxpayer by telephone to obtain a copy of the return.

When telephone information is available, employees may elect to attempt to contact the taxpayer(s) by telephone to obtain the additional information. When making an outgoing call, document the attempt in a CII case note. Include the phone number called, who you spoke with, the taxpayer’s response, and/or if a message was left for the taxpayer.

If you are able to leave a phone message, allow 5 business days for your call to be returned.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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