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

Example:

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

The taxpayer files Form 14039 reporting the Get My Payment Tool says their EIP was mailed on January 6, 2021. They believe someone else stole it from their mail. Your research indicates there is no invalid return and the EIP was mailed. This case will be resolved as an IDT4.

Use the table below to determine who received the EIP when the source used to determine eligibility was the return information for tax year 2020, 2019, or 2018, the refund was issued or offset to child support, and the case is impacted by identity theft. Document your determination in a CII case note. Refer to IRM 25.23.4.20.3, Economic Impact Payment (EIP) - Adjustments, for required case actions.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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