Well I dug out my return, found the error and yep, they were correct. BUT I also found I overlooked taking an allowed deduction and after everything, they owed me like a $220(?) refund. So I wrote back THANKING them for finding my error and to please send me my $220 refund.
HA! They disallowed my LEGAL deduction and now wanted like $160.00(?). I sent the check the next day.
I LOVE the IRS (really, I do, honest).