I received from readers some more information of examples of the IRS receiving a payment but taking a long time to record the payment to a taxpayer's account. Because of this delay in recording the payments the IRS is sending out notices asking for payment of the taxes.

 

The examples of what I have received are:

 

From one CPA:

 

    1.    Form 1040 - payment made 10/8 check cleared 10/20.  1st notice dated 11/2, payment not reflected. 2nd notice dated 12/5, payment reflected.

    2.    Form 1041 - extension payment made 7/9 and cleared on 9/23, balance on return made 8/22, cleared 11/12. Just received a notice 12/7 and they have not adjusted all the penalties and interest.

    3.    Form 1040 - payment made 7/10 check cleared 7/16. Notice dated 8/17 payment not reflected. 11/6 notice reflected payment finally

 

From a professional fiduciary (I have no dates on when payments sent etc):

 

Two trust clients that the checks were cashed. Then myself...no checks (cashed by IRS) have been credited to my account and today a letter to levy. It's the worst I've ever seen in my fiduciary practice.

 

So my suggestion at this stage is to closely review any notices from the IRS and check to ensure all payments are reflected and the dates of any payments are properly reflected along with any possible penalties computed correctly based on the actual payment amounts and dates.