Yes!  What a nightmare.  Happened last year when the IRS changed the policy regarding passwords for EFTPS requiring a reset 1 every year.  I didn't recall reading or hearing about the impending change, client deposits just kept rejecting.  I had clients with the same EFTPS password for 10 years.  When it first happened I frantically changed each payroll client password.  This year when it happened I went through and changed the passwords.  For some reason 1 of the changes must not have happened at the sametime an FTD was processed.  FTD's sent after that particular deposit posted without an issue. Because the amount was so similar to another FTD we didn't notice until the client received a notice with penalty and interest tacked on of course.  The IRS has been contacted but will not abate the penalty and interest.  They said to appeal when they receive a notice from IRS.  I think we should file for abatement now!