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The other thing we can't know, is that the person may have used the IRS website to pay again...but possibly mis-selected the payment as an estimated tax payment...for the next year's taxes.

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I've had an EFTPS account for many years before the newer IRS Online payment site was created, so I don't know how well they delineate the various payments on the new site to make sure it's clear to the taxpayers what payment they are actually entering.

 

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*