Thanks for the detailed answer!
Do you think IRS could automatically figure things out? My payment was made on IRS direct pay and specifically for 2023 tax balance. I actually don't think there will be a penalty, because when IRS reviews my balance for 2023, they will see I don't owe any money. In fact, I overpaid by $100, and I kind of hoped IRS could mail me a refund check, which happened for other people who accidentally overpaid on direct pay, according to my research..
About the notice you mentioned -- is it just a letter or a formal tax amendment?
