Wait...you paid in January of 2024? (not in 2025?)
A Jan of 2024 Payment would (normally) be the last quarter payment for 2023 taxes.
If you included that as a 2024 Estimated tax payment, and the IRS disagreed with that exact amount...then the IRS records probably indicate it was a 2023 4th qtr estimated payment...and you/accountant should check to see if it was already used and applied it to 2023 taxes (properly), and again accidentally to 2024 taxes.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
