That does not sound right to me. If a payment was made then it was made period. I have had clients over the years receive notices from Pennsylvania. Sometimes it can be resolved with a phone call if you talk with the right person who understands the situation and can help you. I have a PA tax seminar soon and if I hear anything about this I'll let you know.  I have an erroneous notice right now on my desk from Pennsylvania that I have to respond to.