TP had an over payment of $400 from 2019 applied to 2020 and an over payment of $3,000 applied to 2021 estimated tax payments, TP receives a check for $3,000 today. IRS check is for the period of 12/2019 for $3,000 plus some interest and when I called the IRS, I was told since the TP didn't have a balance due for 2019 and 2020 the IRS released the over payment, the options the TP has, was to give send it back (voided) to the IRS or to cash it and send the payment back with the 4th quarter ES payment