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

Do not assume EIP is not impacted, because the case is assigned for a tax year earlier than 2018, 2019, or 2020. Additional impacted modules may be identified through Complete Case Analysis (CCA).

Review the posted TC 971 AC 199 on CC IMFOLE to locate the source used to determine eligibility:

Tax year 2020 return information

Tax year 2019 return information

Tax year 2018 return information

Social Security Administration (SSA)

Railroad Retirement Benefits (RRB)

Social Security Disability (SSDI)

Veterans Administration (VA)

When Form 14039 is filed due to non-receipt of an EIP based on a valid return, determine if the EIP was issued as direct deposit. If the EIP was issued as direct deposit, continue to paragraph (5) below. If the EIP was mailed, the case will be worked as non-tax-related IDT. Refer to IRM 25.23.3.2.3, Self-Identified - Non-Tax-Related Identity Theft - IDT4, for specific procedures.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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