A development in the taxpayer tax payments backlog. During the IRS closure due to COVID-19, the IRS accumulated backlog of millions of pieces of unopened mail in trailers set up outside IRS facilities. That resulted in significant delays in the processing of taxpayer’s tax payments. The IRS also began issuing balance due Notices on accounts that had been paid – by one of their checks sitting in a trailer. Recently, the IRS advised that the payments will be posted as of the date received, as opposed to the date when the IRS finally gets around to processing them.