Client dropped off IRS notice CP14 today, which states approximately $5,000 due. It is dated July 10th. Clients return was electronically filed on May 30th. Client mailed in the payment with the voucher for approximately $4,800. The check did not clear until June 23rd. The IRS noticed dated July 10th does not give them credit for the $4,800 payment. Plus they charged around $150 in interest / penalties, which is okay. Since the check cleared, do you think I should call them as the third party designee? Not sure if I will be able to get through. Or should I wait and let it work through the system and hope the IRS corrects it with a subsequent notice? Thanks