As a side note to this discussion, I had a client receive a notice saying they owed a few grand on a 941 they filed.  The problem is, the notice shows a different ID number than what the client has been using (and a DBA instead of the legal corp name) and used a mailing address he hasn't been at for a few years.  The weird thing is, the total tax agrees with the 941 filed for the client for the quarter in question, but none of the client's deposits followed the same trail to the new ID number.  Are we having fun yet?