Discouraging Day

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In March of this past year, I overpaid the irs $18,000 to end a ten year battle with them. I had to get liens removed so I could conclude the divorce proceedings. My CPA assured me that I would get it back less the amount for my 2005 tax bill. No problem. But it has been a battle ever since. The irs has been claiming that they didn't owe me anything. Today I received a letter threatening levy and property seizure for the 2005 tax bill which they have now inflated to $5000. My CPA wasn't in today but his assistant simply said to pay and then they could try to get my money back. Like I have $5000 sitting around. I am so discouraged about this and everything right now. Sometimes I wonder why I even make the effort to get out of bed. Oh well. just a slight case of the holiday #$%$^@#@#$ blues.