CP11 - Responded in writing, but no response from IRS yet - do I pay to avoid penalties?

[DYS2]

I received a CP11 on May 23 stating I owed $4475 in taxes on our 2021 return which I believe to be an error due to excess socials security tax payments.  I am married filing joint, husband is self employed, but I had two jobs and both companies took out a combined $13,329 in social security taxes which is an overage of $4475 since the max withholding for 2021 should be $8620.

Since I could not get through the phone lines, I sent a certified letter to the IRS disputing the error which was received by them on June 2.

My questions are:  Given the IRS is backlogged and may not respond for months, what should I do in the interim?   If they do not agree and still claim I owe the money, will penalties be incurred between now and the time they respond?  Is it better to pay them now so I don't incur additional penalties, but then if I do that and they agree with my dispute claim, will they refund me that money?  Or do I just sit and wait for their response?

Thank you in advance!

[Critter-3]

They will not refund any penalties you pay so if you know you are correct then you just need to wait it out.