it's been going on at least a year, and once it really caused some problems.
Corporate client was audited and owed about $30,000 spread over 4 audit years. Auditor said to wait and pay with the notice when it arrives. Notices for the 4 years all arrive on June 10th, dated June 9th (I have the POA so I'm getting copies directly). All of the notices specifically say "this wasn't an audit, your return may be examined in the future..." so I tell the client to give me a couple of days to check these against the audits.
They are the audit adjustments so I instruct the client to pay them on the 13th. Client mails off the checks on the 16th (5 business days after the date of the first notice).
The client receives a notice of intent to levy (4 of them, 1 for each year, certified) and is in a panic. The notices are dated 06/30/14, which is only 21 days after the first notice. That's not much time. However, we both received them on the Friday 06/20/14.
I called the IRS and they confirmed the payments had cleared. I casually mentioned that my client panicked because the IRS threatened to levy so fast, and asked if I had missed an earlier payment request. The IRS chews me out saying a client should pay their audit results immediately as there is no question on the amount due. To which I responded, I understand that, but 1) we paid within 5 days and 2) the notices said they weren't because of an audit. She told me to take it up with Congress and began to rant. I said listen, I'm not mad at you, I'm not mad at all (well I was getting that way), I've just never seen anything like this in 19 years. Her reply - get used to it.
I wrote her name and ID number down. If I ever have any future cases and she picks up the phone I'm hanging up and calling back with hopes of getting someone else.