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

Additional miscellaneous fields and their descriptions can be found in Exhibit 21.6.3-2, TC 971 AC 199 MISC Field Descriptions for Economic Impact Payments (EIPs).

TC 971 AC 199 MISC Field

Description

(1) "nnnnnnn REB2019"

EIP was computed and issued based on the tax year 2019 return.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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