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

Currently REB2019 is also present for EIPs that were issued to SSI/VA recipients. A ticket has been submitted to correct these accounts.

(2) "nnnnnnn REB2018"

EIP was computed and issued based on the tax year 2018 return.

(3) "nnnnnnn REB1099"

EIP was computed and issued based on a Form SSA-1099 or Form RRB-1099.

(4) "nnnnnnn REBSSI"

EIP was computed and issued based on the taxpayer being an SSI recipient.

(5) "nnnnnnn REBVA"

EIP was computed and issued based on the taxpayer being a VA benefit recipient.

(2) Refer to the table below for a list of TC 971 AC 199 MISC field descriptions used to identify SSA/RRB/SSI/VA benefit recipients that are potential candidates to receive an EIP as an auto-payment:

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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