Oops...my apologies. I thought I had updated thread with that information already but I guess not. I did call IRS 1st week of March and spoke to someone. The explanation was that an electronic estimated payment I had made had been rejected by my bank, and that the penalty/fee for that was, somehow, exactly $400.
So I'd like to argue my point/case with IRS for a refund or credit of that amount, but I have no idea who to contact or where to mail directly. The agent on the other end of the phone number I called from the very vague letter (CP45) I received was not able to address that request, and the mailing address on the letter is their most general one for the IRS center in Austin TX, i.e. the one where everyone mails their return to if needed. I just am not clear who or how best to contact at this point.
Alternatively, someone out here might say, with the benefit of experience, "Don't bother...they never relent, and people only prevail in stuff like this only with the help of a tax attorney", or some such thing.
