IRS missing auto-debited ES Payments

I have received two notices from the IRS regarding missing payments for clients who auto debit the Estimates. I am wondering how wide spread this problem is. The clients have proof the the payments. But I don't want to write anymore letters if the IRS knows of an issue. Has anyone else experienced this?

We experienced it once in the case where the husband had passed away in the prior year. In the next year, the surviving spouse filed her return as single and made the next year estimated tax payments via auto debit. However, for some unknown reason the IRS credited those payments to the deceased husband's account even though in the return in question there was no mention of the husband who had passed away in the prior year and the one and only taxpayer was the surviving spouse with her SSN and the estimated tax payments were two years past the deceased husband. It took over a year to get that straightened out and even then, it was because, for some reason, I thought: Maybe they have somehow linked these payments to the deceased taxpayer.

Going to add onto this. Another client paid an estimate with a paper check. It cleared her bank as "OSPC Tucker" as E Check. Odd. I have not seen this discussed here. But another letter off to the IRS asking how it got applied since they sent a notice for 2021 and it is not on the notice like it should be.

I'm waiting the fallout from last year's failure on Intuit's part....not sure who's at fault....but it looks like them.