Further update on this saga with IRS:
I just received a letter from IRS agreeing with my position that there is no error and that IRS has adjusted my account as requested. However, the letter also says I owe IRS $76.66 penalty and interest for filing and/or paying late. I did not file late or pay late. So now I have to call IRS again (last time was a fruitless 3 hour call that accomplished nothing).
