I have a client who ELECTRONICALLY paid $5k with his extension. Turns out he had a huge refund, which came in $5k short. IRS transcript shows the $5k received. This coupled with the other comments here suggests the IRS is now so dysfunctional they aren't even keeping track of the money. Okay, so they can't answer phones or timely look at faxes or correspondence or do enough audits, but keeping tabs on the money? Hey, they're part of the US Treasury, whose job is to account for the money. We might need a new accounts receivable department.