Filed a return with a Form 9465 payment plan that should have been automatically accepted.  The IRS came back and added some penalties and interest that I still need to review.  The client letter made it look like the entire revised/higher balance was all due at the same time.  Considering that the Form 9465 was filed with the return, the question for the client is whether the initial filing was completely voided when the grand total was increased or whether an amended 9465 can be filed.  Or, should I just have the client call the IRS and review the situation as I do not have a POA in place.  Thank you, Jeff Lynch