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sullat
Jan 9, 2012
There are three possibilities:

1. The payment was made under the wrong SSN, that is to say, you made the payment under your TIN and filed under your spouse's TIN. In theory the system will recognize this and sweep the money over to the correct TIN, but it might not and someone at the customer service dep't will need to push a few buttons to move the money over.

2. The payment was made under the right SSN, but to the wrong year, that is to say, you wanted to pay a 2020 balance and accidentally put the money towards 2019 (not a problem) or 2021 (big problem). You'll need to call the customer service line and get the money moved.

3. The payment was made under the right SSN and the right period, and the balance is fully paid, but the CP 14 notice was sent out anyway. In this case, there's nothing to worry about.

What I would suggest would be to go to the IRS website and pull up some account transcripts and check to see if the payment and assessment are on the same year. If so, you don't need to worry. Also if you never receive a 2nd notice, you don't need to worry either. As far as interest and penalties are concerned, the effective date of the payment is the date that it was originally received, not the date that the IRS moved the money around.

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