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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

For any IJE cases involving EIP 3 that do not meet the scenarios described above, prepare and email a Form 4442 using the subject line: "EIP 3 - IJE" (or similar) to ITVA HQ. Document all research completed in a CII case note and/or on Form 4442. Attach Form 4442 to your CII case. Suspend the case awaiting a response from ITVA HQ. Upon receipt, the account will be researched. A response on how to address the account will be received within 7 business days.

Refer to the table below for additional letter requirements specific to EIP 3 issues:

If

Then

(1)

Corresponding with a taxpayer who did not receive EIP 3,

Issue a closing Letter 4674C. Include an open or floating paragraph to advise the taxpayer we cannot issue EIP 3. You may use the paragraph below or similar verbiage:"We are unable to issue your Economic Impact Payment (EIP) at this time. All advance payments of EIP 3 were calculated by December 31, 2021."

(2)

Corresponding with a taxpayer who did receive EIP 3,

Issue a closing Letter 4674C. Include an open or floating paragraph to advise the taxpayer they previously received EIP 3. You may use the paragraph below or similar verbiage:"Our records show you received a total of $X,XXX.XX from the Economic Impact Payment issued to you. All advance payments of EIP 3 were calculated by December 31, 2021." Input the amount of the payment in place of the X’s.

When an EIP 3 has been returned (in whole or part) and the systemic reversal of the credits posted, follow the applicable procedures in paragraphs (2) – (7) above.

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

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