Why?

Why does IRS send a notice CP25??? "We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero."

But it's a lie -- they didn't make any changes to the return and they didn't find any difference in the amount of estimated tax payments (zero). This is a return that correctly calculated $245 Form 2210 amount which was paid with the balance due.

Client gets this notice and of course has to contact me, thereby stealing time from each of us, as well as wasting government time and money.

Meanwhile, on my own return I got a state tax paper refund check for $9 equal to a correctly calculated and reported equivalent penalty on the state return. Why bother with the form if they don't want you to calculate and pay the penalty?

Sure, we could file returns without calculating underpayment of estimated tax penalty, but then I'm sure they would send a letter and a bill for it!