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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

Recalculation of the figures may impact AGI, TXI, total tax, non-refundable credits, and refundable credits (including RRC).

When an adjustment input includes figures using the unemployment income exclusion, Reason Code (RC) 020 must be used to indicate the exclusion has been applied. Use RC 020 when inputting adjustments for the following scenarios:

Invalid/Valid Determinations

Valid/Invalid Determinations

ASFR/Exam SFR assessment with a valid return received (IDTVA Specialties only)

RC 020 will not be included when inputting adjustments for the following scenarios:

No IDT Determinations

No Reply Cases

Income Related IDT Determinations (no invalid return)

For any scenarios not included in paragraphs (10) - (12) above, prepare and email a Form 4442 using the subject line: "UI Relief" (or similar) to ITVA HQ. Document all research completed in a CII case note and/or on Form 4442. Attach Form 4442 to your CII case. Suspend the case awaiting a response from ITVA HQ. Upon receipt, the account will be researched. A response on how to address the account will be received within 7 business days.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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