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

A response to a request for additional information may be scanned to CII under their reporting person’s TIN, instead of under the TIN for the dependent. Review CII for documents that may have been scanned under cross reference TIN or the TIN of the reporting person to locate a response to your request for additional information. If the response was scanned to CII under another TIN, link to your assigned case(s).

Then

(1) The taxpayer provides the requested information,

Resolve the account based on the determination made using the applicable procedures outlined in IRM 25.23.4, IDTVA Paper Process, and the appropriate functional IRM for Compliance IDT cases.

(2) The information provided is not the information requested,

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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