~~For some reason the IRS can not seem to get their computers to understand that the United States actually follows certain holidays during the year. All payroll tax deposits have certain due dates and if these due dates fall on a holiday, the due date automatically gets rolled forward to the next business day. However, the IRS computers sometimes gets confused and still thinks the due date is on the holiday and sends out penalty letters.
For the most recent Memorial Day holiday, the IRS computers struck again and sent out notices indicating the taxpayer was late with their payroll tax deposit and they needed to pay a penalty. However, after two full months, the IRS has just posted a notice indicating that the taxpayers do not owe the penalty and that the IRS will take care of it. Here is a link to the notice.
I am not sure how many times this has happened in the last couple of years, but I know that this is not the first time. If you have gotten this notice from the IRS, make sure you do not pay the penalty. You will likely get a refund from the IRS, but as usual it may take several months to get your money back.