Yes, the IRS makes mistakes which is why you should question notices or bills from the IRS. Consulting with a tax professional can help you.
The IRS recently admitted to an error regarding tax payments from married couples who filed joint 2021 tax returns.
The IRS says it is aware that some payments made for 2021 tax returns have not been correctly applied to those joint taxpayer accounts, and these taxpayers are receiving erroneous balance due notices (CP-14 notices) or notices showing the incorrect amount.
Apparently the problem stems from the payment being made by the second person listed on the tax return — not the first person.
The IRS says it is researching the matter and will provide an update as soon as possible.
If you paid in full the IRS says you don’t have to notify them. But taxpayers who paid only part of the tax due on their 2021 joint return should pay the remaining balance or follow instructions on the notice to enter into an installment agreement or request additional collection alternatives.
If you owe money talk to a tax professional. A Fresh Start or Offer In Compromise program might help you.