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

Reminder:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

The input of an additional TC 971 AC 528 is only necessary when the IP PIN field shows 0 on CC ENMOD/IMFOLE or a TC 971 AC 523 posted after the input of the TC 971 AC 528. See IRM 25.23.4.8.4, Dependent Related Identity Theft (IDT) - General, for additional information.

Then

(1) Your research indicates the return in question may be the result of an attempt to obtain the Economic Impact Payment (EIP) through use of the Non-Filer Tool,

Review the claim and AMS history items for a statement from the reporting person regarding use of the tool and/or rejected attempts to electronically file their return.

If you are unable to determine if the dependent in question used the Non-Filer Tool, attempt to contact the reporting person no less than two times when telephone information is available. Document each attempt in a CII case note.

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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