ow do I obtain proof that payment was accepted by the IRS?
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Ask the client if the money came out of their bank account.
It's certainly safer than writing a check
I've seen that happen a number of times. Fortunately not adding an extra zero, just lopping one off.
And then there was the elderly client who wrote me a check with "1100.00" on the number line but "Eleven and no/100" on the written line. Not accustomed to such large amounts, I didn't notice nor did my assistant who prepares bank deposits. A few days later, the bank informed me that my balance was $1089 less than what I expected.
Previously posted. Client deposited $200.20. Bank credited $200,200.00. Eight months later client called and said bank never reversed their error. Can he keep the money. I explained the concept of bank fraud. He was not a happy camper.
In United States v. Page, No. 3:20-cv-08072 (D. Ariz. April 16, 2021) the court holds that a large erroneous refund the IRS sent to the taxpayer could not be recovered because the Department of Justice filed the erroneous refund suit too late
https://procedurallytaxing.com/late-filed-erroneous-refund-suit/
Although this error was in your client's favor, one would surely consider switching banks if after eight months the bank didn't know they'd made such a large error. Yikes!
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