Client has had balance due amounts with IRS on both 2017 and 2018 tax return, but always paid the balance due by the April 15th due date.

Today he sends me a CP92 notice from IRS stating that they've taken $250.12 from his state tax refund to apply to a balance due with IRS.

The notice is odd though, his name is shown with his wife's at the top of the notice, then his name is underneath both their names again.

There is no Tax Year shown on the notice.

The Amount Owed showing on the notice doesn't match the amount due on either of his past years returns (its within $100 of the tax due on 2017, but not exact).

I'm going to respond to it with printouts of his Account Transcripts from 2017 and 2018 showing everything being paid, but I'm having a hard time understanding WHY this notice was issued...can the IRS computers be that screwed up?