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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

Repayment of any amount of EIP the taxpayer received in excess of the amount they are entitled to will not be requested.

Form 4442 referrals for EIP adjustments include the following information in addition to the taxpayer’s TIN, name, address, and phone number:

Issue: Refund Inquiry

Referral Type: IRM

Category: Other - Write-In; The write-in description will be "EIP Adj - Scenario 2"

Reason: Other or Complex Issue/Training Specialization

Notes: A detailed description of the adjustment that needs to be made on the account will be provided.

Accounts with referrals for identity theft EIP adjustments have an open IDRS control base on the 2020 module reflecting:

Activity Code:"EIP-SCEN2"

Status: B

Category Code: TPPI

Assignment to IDRS Number: 0130076221

All EIP adjustment referrals are sent to Brookhaven for tracking and distribution. All EIP adjustments related to identity theft must be made by an IDTVA employee. Brookhaven will forward EIP Adj – Scenario 2 referrals to IDTVA via EE-fax and/or provide account information in a listing.

EIP adjustment referrals must be reviewed for accuracy. Screening of EIP Adj – Scenario 2 referrals is required to verify appropriate assignment to IDTVA and will be completed the same day the referral is received.

Complete the following research to screen the referrals:

Review the Form 4442 for details about the taxpayer’s specific IDT issue.

Review AMS history items to confirm the referral is the result of a phone call from the taxpayer.

Use AMS, CII, and/or IDRS to verify there is an identity theft issue.

Search CII to determine if there is an open identity theft case.

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

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