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:
Economic Impact Payment (EIP) - Adjustments - EIP 3
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
EIP 3 will be adjusted on the tax year 2021 module (tax year 202201 – 202211 for fiscal year filers). Refer to IRM 25.23.4.20.3, Economic Impact Payment (EIP) - Adjustments - General, to determine appropriate Credit Reference Numbers (CRNs) and Reason Codes (RCs) to be used when adjusting EIP 1 and/or EIP 2. Refer to IRM 25.23.4.20.2, Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT) Cases, to determine who received the EIP 3.
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