Missing Forms 945 per IRS

Has anyone else become acquainted with a letter like the one attached?

A summary of the situation:  The plan terminated and filed a final, short-year return for 2018.  2018 was the only plan year with any plan distributions and 945 withholding to be deposited.  The IRS indicates that they are missing Forms 945 for 2016, 2017, 2019, and 2020.  (At least they have record of the 2018 form, which from my experience is not always the case, even when they are sent in properly.)

The instructions seem pretty clear that you "don't have to file Form 945 for those years in which you don't have a nonpayroll tax liability."  I would probably be laughing about this if it hadn't given my client a heart attack.  How ridiculous!!

(Edit: I don't yet know the results of the scheduled telephone call.)

Scan_2022-01-06-100720871.pdf