No, never assume anything with the IRS. I would contact the IRS about this particular notice as soon as you can. According to Understanding
Your IRS Notice (click here) the CP80 states that they have received federal tax payments on your behalf but have not received a tax return. So in that regard, I would contact the IRS first to determine your next step.
According to the IRS, you can assign that credit to another tax form, period, or identification number. Please call them at 1-800-829-8374 to give them the details of the account to which the credit should be transferred.
