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After you file
IRS expects you to pay by in full by May 17th.
If you are sending a reduced amount based on your own calculations you are taking a chance because you don't now what adjustments the IRS will make.
Meanwhile the IRS computers will continue to spit out dunning notices for the amount you did not pay.
The adjustments will go on through the summer and probably into the fall.
‎July 1, 2021
3:08 PM