You may want to try discussing this with a Taxpayer Advocate, and explain to them that this is the second letter you've received. It's always possible it was sent in error.
If you are experiencing economic harm, believe an IRS system or procedure isn’t working as it should, or are seeking help in resolving tax problems that have not been resolved through normal channels, you may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach them at 1-877-777-4778 or TTY/TTD 1-877-777-4778.
