There is no mention of money received as payment. I would think that comes under “volunteer” category. I have seen that my state has ramped up sending notices of payment and penalty where there is no legitimate reason, just to see if people will send money in.
Wow. Same here. We got one. My husband is an accountant, so he just threw it away. (He keeps our financilal paperwork).
He wondered how much money the state was making off this scam. A lot of people would actually believe they owe - and pay - again.