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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

Note:

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

If the taxpayer states they did not update the information using the CTCUP/GMP, see scenario (3) below.

EIP was issued by direct deposit after the update occurred,

The valid taxpayer did receive their EIP.

(2) The CTCUP/GMP was used to update the direct deposit information,

EIP was issued by direct deposit or paper check before the update occurred,

Use scenarios (5) - (16) below to determine who received the EIP.

(3) The taxpayer states they did not use the CTCUP/GMP to update their direct deposit information or the taxpayer indicates an individual assisting them with using the tool input bank account information that does not belong to them,

EIP was issued by direct deposit after the update occurred,

The valid taxpayer did not receive their EIP.

(4) The taxpayer states they did not use the CTCUP/GMP to update their direct deposit information,

EIP was issued by direct deposit or paper check before the update occurred,

Use scenarios (5) - (16) below to determine who received the EIP.

(5) One return IDT determination,

EIP was issued by direct deposit,

The valid taxpayer did not receive their EIP.

(6) One return IDT determination,

EIP 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.

(7) Invalid/Valid determination,

EIP was issued by direct deposit,

The valid taxpayer did not receive their EIP.

(8) Invalid/Valid determination,

EIP 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.

(9) Valid/Invalid determinationOROne valid return/no invalid return,

EIP was issued by direct deposit,

The valid taxpayer did receive their EIP.

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

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