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:
Economic Impact Payment (EIP) - Additional Research for Identity Theft (IDT) Cases
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
Taxpayers who are victims of identity theft (IDT) may experience delays in receiving their Economic Impact Payment (EIP) or may not have received an EIP due to the identity theft issue. TC 971 AC 522 with MISC "WI FA ALTRD" was created and systemically placed on accounts with IDT to prevent the issuance of an EIP.
All cases assigned to an IDT inventory must be reviewed to determine if an EIP was issued. If an EIP was issued, it is necessary to identify who received the payment.
Get a plain-English answer with a citation back to this text.
Ask AI about this code