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Notice CP 89 for an IRS Installment Agreement

wallacedk
Level 3

Have a client that paid off an IRS installment agreement for tax year 2020.  Paid in full by the end of 2021.  Received in December 2024 a CP 89 notice with a negative balance.  No activity, just beginning and ending same negative balances.  How do I apply for refund? 

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