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

Caution:

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

When a taxpayer receives an excess amount of Recovery Rebate Credit (RRC), repayment of the amount that exceeds what they are entitled to is required. Follow procedures in IRM 21.4.5.5, Erroneous Refund Categories and Procedures, and its applicable subsection. See below for a list of examples that may result in the erroneous overpayment:• Taxpayer claimed an amount of RRC that was allowed and later amended their tax return• An employee input an adjustment that resulted in the excess amount (may require erroneous refund procedures)• The valid taxpayer received a refund issued based on an invalid tax return received

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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