I just got a letter from the IRS, saying that I owe them a small amount of money. I live in California, where we had an automatic extension to the due date until October 15, so that is when I filed. I ended up owing an extra $1521 with my return (I paid it when I filed), and now the IRS is asking me for interest and penalties on that $1521 for the period from April 15 to October 15. Was I late in paying? I thought the extension meant that I had until October 15 to pay?
There is actually one complication that might be relevant: I actually miscalculated and overpaid by $70 with my return. Does making that error mean that the IRS doesn't count my return as filed on time?
update: I’ve now had a few phone conversations with the IRS and the weird thing is that their computer is not indicating Sacramento was covered by the emergency declaration but all of their press releases say that it was. Anyway, that seems to be the last sticking point.