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

represents the Julian date for follow-up.

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

Activity Code

Definition

(1) 5064/###

Letter 5064C/SP to TP for additional information with the 45 day follow-up date. The Julian date input should be the purge date.

(2) F/###

When contacting a taxpayer by telephone, requesting information and the taxpayer will be submitting the information by fax/EEFax. Allow the taxpayer five days to submit the information. The Julian date input should be the purge date.

(3) 2CATA/###

When referring a case to CAT A due to meeting the by-pass DIF criteria. The Julian date input should be the purge date.

(4) 9762SP###

When sending a return to SP to have the TC 976 placed on the account. The Julian date input should be the purge date.

(5) RTTN###

When requesting a case from retention, the Julian date should be a date two cycles after the request was made using IDRS CC IMFOLB. If the two cycles have expired, monitor the case weekly until the requested modules are active.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.