just an FYI. the IRS is probably 3 to 6 months behind in processing mailed-in items. you could pay and then file form 843 Claim for Refund and Request for Abatement or just wait to see what the IRS does. if they have your bank account number I would expect it to seize the money upon the expiration of the time period in the notice. you could then file form 843 or wait to see if it finally responds to your letter and agrees you don't owe the fee and makes a refund if it was paid. be glad it's only $25.
