@PATAX  The mess going on within the IRS has me frightened.  I had client call yesterday regarding a letter received from IRS.   Letter thanks taxpayer for January correspondence - funny neither taxpayer nor I have sent any correspondence.  IRS says they need more time to review the information but in the meantime taxpayer can pay his tax bill to avoid future penalties and interest !!   Taxpayer is now in a panic.  Asked me if he should send a check..... OMG for what ?   He doesn't owe them anything!