We are starting to see a lot of questions like yours. Since you prepared your tax return and filed before the tax law changed for the tax on unemployment, you owed tax due and then learned you should not owe so much or might even get a refund---so you did not pay your tax due by the May 17 deadline. Now the IRS computers are churning out notices to people who did not pay their tax due.
Eventually---sometime during the summer--- the IRS will recalculate the amounts of tax due or refunds for people whose returns were filed before the law changed----but it may take a few more months.
So if you are sure she will NOT owe when the changes are made then you can either ignore the notice OR call/write back and alert them to this situation. Just don't worry as it will all come out in the wash in the end.
