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Who do I make the check out to?

A CPA cannot make any payment for you and you have already got the correct answer in this thread several times.   Depending on if you have filed the  2020 return yet or not will depend on which form you will use to pay the balance due ... most likely the 1040-V as it is too late to mail in any 2020 estimated payments.  

Who do I make the check out to?

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