Some IRS Late Payment Notices Sent in Error
Updated: 6/25/2012
Article ID: SLN62374
Taxpayers who paid owed taxes with direct debit or installment agreement (Form 9645) may have later received an IRS notice informing them of penalties and interest charged on late payment.
Explanation
These notices were sent by the IRS in error.
As long as you timely filed your return with the direct debit payment option (or were approved for an installment agreement), you can ignore the notice.