945 "Adjusted amount due" Notices - 2021 and 2022 plan years

I have had 2 different clients receive a Notice saying they did not deposit their 945 taxes timely.  One for 2021 and one for 2022.  The 2 different clients' letters are each dated Feb 20, 2023.  Is anyone else seeing this?  Just curious.

Two of our clients received these notices, both dated February 13. One is for 2019 and one is for 2012 (a year in which there were no distributions at all from this plan)!

We just recevied 3 notices and the tax was paid in full on all 3.  Each of the 3 plan sponsors' IRS Notice is assessing a 10% penalty for "failure to make a proper federal tax deposit.."  They were all paid through the EFTPS system on time.

Any updates on this?  I suppose I will have to waste time calling the IRS.  

No updates, Tom.  One of my 2 clients discovered their Notice was accurate - the office manager had failed to deposit 2 945 withholdings during 2021.  But my other client absolutely made his deposits, and timely to boot.

I will write a letter to the IRS, on behalf of my client, asking them to check their records again, and also supply them with all the data proving that these deposits were indeed made.  I'd like to add other words to the letter, but I'll refrain.  Ha ha.

23 hours ago, Ken Marblestone said:

Two of our clients received these notices, both dated February 13. One is for 2019 and one is for 2012 (a year in which there were no distributions at all from this plan)!

Unbelievable!  That one was 10 years ago!  Uh, a little late to dig this up, even if it were legit!  Curious - did they add on 10 years worth of penalties and interest?!? Crazy.

Two of our notices - the IRS notices reference the sponsor EIN saying this is the correct EIN and since there are no tax payments under this EIN taxes are owed plus interest and penalty.  Of course there weren't because the payments were made under the plan EIN for which we have the IRS EIN assignment confirmation notice, filed the taxes on 945 using this plan EIN and paid under EFTPS using the plan EIN.

Frustrating

Yeah, totally frustrating!   Trust/Plan EIN's are more hassle than they're worth, in my opinion.  I haven't obtained a Plan EIN in a decade or more.  😏

Only 2 of my clients received the Notice.  One was legit (oops on client's part), and the other one was NOT legit so I sent a very nice letter to the IRS on behalf of my client.  No updates on that yet.

What IRS district(s) are involved? Are both of these situations in a single district that has problems, or is more than one district involved?

These clients are all in Ohio.   We've had 6 notices - not matching EFTPS payments with 945 even though same plan EIN on both.  IRS is looking for filings and payments under the plan sponsor EIN.   Letters have been written to the IRS which include a copy of the IRS assigned EIN confirmation for the plan!   No new notices in last 2 weeks so hoping that's it.