Hello,

My clients filed a joint return, and few days ago they each received a letter notice from the IRS (CP30) where penalty for failing to pay estimated taxes was assessed. The two letters are identical, and I just want to confirm that they need to make only one of the two payment vouchers, and that the payment can be made by either person. It is a same tax summary and computation on both letters, so it does not look like it was divided to individual taxpayer (the adjustment made by the IRS is same as amount due on both letters). Thank you