I didn't file my previous company's IRS Form 940 because I didn't pay myself that quarter, and so had no withholding tax. Eventually the IRS sent me a letter i

I didn't file my previous company's IRS Form 940 because I didn't pay myself that quarter, and so had no withholding tax. Eventually the IRS sent me a letter in which it demanded that quarter's 940. So I neatly printed my quarterly return, with "0.00" in all the fields. The IRS of course responded - after a long wait - by demanding my 940 yet again. I was able to bring the problem to a halt by including a cover letter with my second filing, to explain that I had already filed and that all the entries were 0.00 because I had no payroll for that quarter.