https://www.mercurynews.com/2021/02/14/lawyer-gets-285k-check-from-irs-says-no-thanks/

Santa Clara attorney Todd Rothbard got a sober letter from the IRS a few weeks ago. Sorry, it read, you miscalculated your taxes. We owe you $284,603.

Rothbard shook his head and laughed. “No, no, no,” he thought. He made a quick call to his accountant and they agreed he’s not owed a cent. For days, he tried and failed to reach the IRS.