Just got a bill from 2023??

I got a notice from the IRS that we owe them $305 based on discrepancies with our 2023 return, which we filed on time and which was accepted. It includes $41 in interest.

If we filed and it was accepted why are they reviewing it again three years later, and why would it be subject to interest when it’s their delay??

Does this mean ALL our filings are subject to review, forever and ever amen, even if they were accepted?