The client notified me today when she got the demand letter.  I asked her to look back at her bank statement for February, particularly around the 22nd when I'd told them to take it, and she said she had been watching, and it had not been withdrawn.  It didn't happen 2/22/23.   She noticed, but kept watching, thinking it would happen sooner or later. 

Cash in the bank is not an issue with this client.

Hadn't considered the bank refused the draft.   She should call the bank and ask.  Good idea.

The 22nd of February was only a month ago.   Today's letter was the first she received.  

I just thoroughly re-read the IRS letter.  It says, "We reviewed your account and found that misapplied payment(s) totalling $3,015 (the amount owed).  We have adjusted your account to correct this error, and as a result you have a balance due of $3,015."  

That sounds more like the bank refused the draft.  I've asked the client to call the bank and ask tomorrow.

Thank you for your thoughtful questions tonight  

missed a word... the IRS letter said "WE misapplied payment(s) totalling $3,015."