Have you been accused of not making your estimated tax payment? It may be because on Sunday, September 11, 2005, an accident occurred on the San Mateo Bridge near San Francisco, CA.  A courier truck transporting payments to an IRS Payment Processing Site overturned, causing approximately 30,000 Form 1040ES quarterly estimated tax payments to be ejected into the San Francisco Bay.

If you sent a tax payment that has not cleared your bank, you should send another check and indicate on it: �2005 Form 1040ES Replacement Check.�

If you stop payment on your original payment check, you can request a reimbursement of bank charges. To file a claim, you must complete Form 8546, Claim for Reimbursement of Bank Charges Incurred due to Erroneous Service Levy or Misplaced Check.  You can obtain the form on the Internet: www.irs.gov or by calling 800-TAX-FORM.