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

Prior to referring a case to another function, the documentation submitted by the taxpayer should be reviewed to determine whether the case should be retained or routed to another function. See paragraph (2) of IRM 25.23.2.3.2, Assessing the Scope of the Taxpayer’s Issue.

(2) See below for Freeze Code conditions and applicable IRM references.

Freeze Code Conditions

IRM Reference

(1) -E Freeze

Refer to IRM 21.5.6.4.10, -E Freeze. There may be several conditions that require the case to be referred to Exam.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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