Of course, there is no fun in only having clients that only have refunds, you would not be here, thirsty for knowledge. Let’s work through what happens when the best laid plans of mice and men do not equal a happy refund taxpayer. You produce a 1040 for a MFJ married couple that results in a balance due (“bal due” to the IRS) of an even $10,000. When the return is E-filed, it is received by the IRS and then goes through the assessment process by the IRS computer system. At some point over the next 45 days or so, a legal assessment is made. The “23c date” from the IRC: