Internal Revenue Service
P.O. Box 9019
Holtsville, NY 11742-9019

Dear Sirs:

Reference 1: My S.S. No. 521-80-7454.

Reference 2: Your Notice Numbers CP23 dated April 28, 2008, CP 1378 dated May 12, 2008, and CP21B dated May 19, 2008.

I am writing to you in reference to a confusion (and double error) in regards to my 2007 return and economic stimulus payment.

I will relate to you the facts as I know them:

  1. On or about April 1, 2007, I filed my 2007 tax return, claiming an amount overpaid and to be refunded to me, of $1189.30.

  2. On or about April 28, I received a letter (Notice Number CP23), from the IRS saying that I owed $312.91, including $2.21 of penalty and interest. Upon examination, I found out that the IRS had not credited an estimated payment of $1500 made by me on or about December 24, 2007. This check has cleared my bank (Washington Mutual Bank, Check 4531, $1500, paid on 12/24/07) and written proof of it is attached. The estimated payment of $1500 was to be applied to my 2007 tax liability.

  3. When I called your 800-829-8374 phone number on May 9, 2007, seeking clarification of the matter, I was told by the IRS agent (with ID No. 8904996) that you had erroneously credited the $1500 estimated payment to the 2006 return instead of the 2007 return, and that they would fix the error. I am still waiting for the refund of $1189.30 from the IRS.

  4. At the same call, I was told by the said agent that my economic stimulus payment would only be $884.45, and not having any supporting documents on hand, I did not dispute that statement. That amount was deposited to my bank account (of record) on May 9, 2008.

  5. On or about May 12, 2007, I received a note from the IRS (Notice Number CP 1378) stating that my wife Jane and I, having filed a 2007 return jointly, were eligible to receive an economic stimulus payment of $1200, as stated by law.

  6. On or about May 19, 2007, I got a letter from the IRS (Notice Number CP21B) stating that my economic stimulus payment had been reduced to $884.45, because of my previous debt of $312.91, and that $884.45 was to be refunded to me. This amount was credited to my bank account on May 9, 2008.
Clearly, there is a confusion here that must be resolved. From the 2007 return, I am still owed a refund of $1189.30. For the economic stimulus payment, I was entitled to $1200, but I received only $884.45 due to a confusion, and subsequent error, by the IRS. Therefore, I am still owed the difference (of the economic stimulus payment, with no late payment applicable), which amounts to $315.55.

The total amount due to me at this time by the IRS, amounts to $1189.30 from the 2007 return, that I should have received as a refund, and I did not, plus $315.55 still owed to me from the economic stimulus payment, for a total of $1504.85.

Please send a check to my name for the stated amount of $1504.85, or else, deposit the amount directly into my bank account, with Bank Routing No. 322271627 and Savings Account No. 0861-679-591-6.

Thanks for your attention to the matter.

Sincerely yours,

Victor M. Ponce
S.S.No. 521-80-7454
13386 Samantha Ave
San Diego, CA 92129-2151