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

Note:

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

When calculating EIP 1 for joint filers, if one spouse meets eligibility requirements and the other does not, the eligible spouse is legally entitled to $1,200. However, programming does not determine which spouse qualifies, so no payment is issued. Either, or both of the spouses, if eligible, can claim the recovery rebate credit on the tax year 2020 return.

In addition to the eligible individual details in paragraph (9) above, the following groups are not eligible for EIPs:

A filer of Form 1040-NR, Form 1040-NR-EZ, Form 1040-PR, or Form 1040-SS for 2019.

An individual who is deceased as of the date of EIP 1 issuance.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.