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:
Recovery Rebate Credit (RRC) - Identity Theft (IDT) Case Research
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
The credits and refunds of the Recovery Rebate Credit (RRC) can be seen on the applicable tax module.
EIP 1/EIP 2: Tax year 2020 module (tax year 202101 – 202111 for fiscal year filers).
EIP 3: Tax year 2021 module (tax year 202201 – 202211 for fiscal year filers).
Credits post with a TC 766 if adding/increasing the credit or TC 767 if removing/decreasing the credit. When adjusting the amount of RRC, the following will be used:
CRN 256
RC 096
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