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

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

The adjustment, including Reason Codes, can be viewed on CC IMFOLA.

To prevent duplicate EIPs, a TC 971 AC 199 with a MISC field including "REB" in positions 14-16 is placed on the entity (CC IMFOLE) of taxpayers who have been issued an EIP 1. The TC 971 AC 199 identifies the source used to determine the taxpayer’s eligibility (tax year 2019, tax year 2018, SSA, RRB, SSI, or VA). For a list of TC 971 AC 199 MISC descriptions related to EIP, see Exhibit 25.23.4-20, TC 971 AC 199 MISC Field Descriptions for Economic Impact Payments (EIPs). Taxpayers who do not have to file a return and will not receive an EIP based on income from SSA, RRB, SSI, or VA are able to update their direct deposit information using the Get My Payment tool. Direct deposit information entered in this tool can be identified by a TC 971 AC 199 with a MISC field reflecting the account number followed by the letters "EF" .

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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