I posted an excerpt elsewhere from the Internal Revenue Manual which points out that CP-2000 clerks don't have access to the original assessment document when it is filed electronically.  Excuse my annoyance at this viral urban tax myth that nontaxable 1099's should be handled with an "add it in, then subtract it out" strategy.  Show me one place in the last 20 years of e-filing where IRS has advised anyone to do that.