Under penalty of law

Okay, I'm a freelance illustrator, so my taxes are taken out at tax time instead of throughout the year. So it can be a hefty fine I end up paying every year, and 2006 was no exception. I ended up owing $1,250 in taxes (yeah, ouch!) from my freelance work. I set up a payment plan with the IRS, which I faithfully paid every month (and then some), to the point where I'm currently in debt for maybe $50, $100 at most.

Well, on Monday I got a letter from the IRS telling me that I had OVERPAID $350 in taxes last year (this is equal to the amount I paid back online in 2007) and that they were graciously deducting this amount from the $1,250 I owed them. They confidently stated in the letter that I only owed $853 in taxes, and would I please pay them immediately? I tried to call the 800 number on the letter but was on hold for over twenty minutes. Pete was trying to clean his ears out at that very moment in our living room with an earwax removal kit, thus needing my undivided attention, so I was unable to complete the call. And I have a feeling they're going to withhold my economic stimulus check because of all this money I supposedly still owe, a check which was going to go into our savings account. Needless to say I'm very, very irritated with the IRS right about now.

Tomorrow I have to set aside some time at work to call the IRS and try to straighten this mess out. I'm sure my boss will be pleased as punch when she finds me on the phone for an hour, either on hold with the IRS or yelling at their representative to get them to help me. 

Where's the motivation to be a good citizen and pay your dues when you just get crapped on?