Skip to content
ChatProjectCodes

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

Direct deposit information updated prior to the EIP being issued may be the result of IDT. Review the taxpayer’s claim for any statement indicating the direct deposit information is not theirs.

(10) Valid/Invalid 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.

(11) Invalid/Invalid determination,

EIP was issued by direct deposit,

The valid taxpayer did not receive their EIP.

(12) Invalid/Invalid 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.

(13) Income-related IDT determination (no invalid return),

EIP was issued by direct deposit,

The valid taxpayer received their EIP.

(14) Income-related IDT determination (no invalid return),

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.

(15) Dependent-related IDT determination,

EIP was issued by direct deposit or paper check,

The EIP amount attributable to the dependent was issued to the incorrect taxpayer, unless the payment was issued on the dependent’s account after the valid taxpayer used the CTCUP to update the direct deposit information.

(16) Taxpayer is not impacted by IDT (i.e., MXEN, IJE, etc.)

EIP was issued.

Additional research is necessary. Continue to paragraph (7) below.

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.