Follow-up to Erroneous 8955-SSA Penalties

Recall back in August the erroneous 8955-SSA penalty letters sent by the IRS.  Both ftwilliam and Relius (perhaps others, too) provided template language for plan sponsors to use in requesting the IRS abate the penalties as their Forms 8955-SSA were timely filed (or didn't file).  My client just forwarded me a notice CP138 for their corporate 1120 tax return that they are due a refund, but their refund has been reduced for the erroneous penalties!  It's as though the IRS completely ignored their own mistake and my client's rebuttal to their mistake.  Has anyone else seen this?  In searching the internet this morning I cannot find anything.  Many thanks in advance for your thoughts.

ASPPA has apparently been in touch with IRS to find a resolution -- see this November 7 article

Their suggestion, pending further advice from IRS, is a(nother) response with a reference to the September 1 issue of IRS Employee Plans News.  They also provide a contact at ASPPA who may be able to help.

Thank you, Lois.  I changed my search and the article populated for me.  I tried to update my post but couldn't find it (haha).  

Happy to help.  The entire BenefitsLink news archive is searchable -- that's where I found it.