kwomach
Returning Member

Filed Extension and Paid Taxes (April 2019); Filed Later (Sept 2019) but now told didn't get Credited to Account

In April 2019 , I wrote a check to the IRS on behalf of my son for his taxes owed with his form 4868.  

Unfortunately I wrote the wrong SSN on the Check.  The tax return was accepted on September 8, 2019.  Now in October the IRS is saying he owes the original amount plus failure to file and failure to pay penalty plus interest charges.  What do we do?