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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

Addresses on taxpayers’ accounts may have been updated multiple times throughout the pandemic. In an effort to ensure determinations of receipt are correct, it is suggested IDRS CC FINDS is used to compare address updates with the cycle date of the TC 846 for the refund in question. This CC provides a long-term history of the taxpayer’s address and cycle dates for each change.

Certain accounts not impacted by IDT are also required to be reviewed. Use the table below to determine who received the refund when the case is not impacted by identity theft.

If

And

Then

(1) MXEN determination,

The refund was issued,

Refer to IRM 21.6.2.4, TIN-Related Problems Procedures.

(2) IJE determination,

The refund was issued by direct deposit,

The valid taxpayer did not receive the RRC.

(3) IJE determination,

The refund was issued by paper check or pre-paid debit card,

Review the address, including the cycle date of the last change, to determine who the payment was mailed to.

Refer to IRM 25.23.4.20.5, Recovery Rebate Credit (RRC) - Adjustments, to adjust the RRC when identity theft is involved or an IJE determination has been made.

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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