notice of deficiency

[grammie619]

client received a notice of deficiency. for tax year 2022  He has received a CP2000 prior to this correspondence and he agreed to the changes and paid the tax/interest/penalty. He did not contact our office, he just paid it as it was correct. The check  ($ 3365.00 ) he sent to IRS  was cashed on 9/20/2024 however it appears the funds were not credited to his account. 

Does he still have to petition the tax court to settle this or will a letter with a copy of the cancelled check sent back with a copy of the notice be sufficient. He has until May 25, 2025 to respond. Thank you for any help you can give me

[IRonMaN · Accepted solution]

Respond to the letter saying it was already paid and attach a copy of the cancelled check for the backup.

[grammie619]

Thank you very much. I always appreciate your quick response. Have a great weekend

[IRonMaN]

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