We always have to pay, we know it, so we just pay. We just received a third notice of owing more money. Our CPA says it isn't their fault that the payments are due...but our CPA obviously can't do the math if we are still being billed by the IRS :| and get this, when we send another check, this one isn't to be written to the Internal Revenue Service anymore. We are to write it to "The Department of Treasury".