Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter."

Sounds to me like if you want to keep Tax Court on the table as a future option you have to formally request an abatement of the math error correction within 60 days.  Then the IRS is "it" to make the correction through normal deficiency processes.

That said, I've heard if you can get through on the phone to the IRS you can have them trace it without the 3911.  If they can at least tell you how the payment was issued that's half the battle.  It's supposed to be relatively easy to get the debit cards reissued.

Are we having fun yet?

Rick