A) the original balance due was supposed to be paid at the time of filing or by 5/17/21 at the latest
B) if you did not pay then the bill was to be expected and means they have at least processed the original return which is good news ... the return now moves to the correction department
C) so if you will NOT owe when they get around to making the unemployment correction then DON'T send a payment now HOWEVER if you cannot get the IRS on the phone you can respond to the notice with a note that you disagree with the bill and mention the fact of the unemployment correction will negate this situation.
