OK ran the SQL query on my Stamp sites database and ran test. No luck. . I noticed that when I was directed to the PayPal payment page that it only shows in the item area Golowes Collector Stamps Purchase Item #1 and shows only a total for item does not separate the shipping ie; the shipping is 0.00 and then the grand total.Here are exampe images from running IPN on my wifes site.

This is what is in the checkout page on step 3.


This is what is on the PayPal site.


Here is the IPN debug log from the Stamp purchase.

Apr 09 2007 18:39 -- IPN PROCESSING INITIATED.
*** Originating IP: 216.113.188.202 notify.paypal.com

Apr 09 2007 18:39 -- IPN NOTICE :: ipn_application_top -> language files okay

Apr 09 2007 18:39 -- IPN INFO - POST VARS received (sorted):
Array
(
[address_city] => ???????
[address_country] => United States
[address_country_code] => US
[address_name] => Brenda ????
[address_state] => WA
[address_status] => confirmed
[address_street] => ??????????
[address_zip] => ??????
[business] => [email protected]
[charset] => windows-1252
[custom] => zenid=0hbp4v4lmmhepn09e8qtql9pm5
[first_name] => Brenda
[item_name] => Golowe's Collector Stamps Purchase
[item_number] => 1
[last_name] => ????
[mc_currency] => USD
[mc_fee] => 0.40
[mc_gross] => 3.50
[notify_version] => 2.1
[payer_email] => [email protected]
[payer_id] => ANKECA9KZT4V2
[payer_status] => unverified
[payment_date] => 18:39:14 Apr 09, 2007 PDT
[payment_fee] => 0.40
[payment_gross] => 3.50
[payment_status] => Completed
[payment_type] => instant
[quantity] => 1
[receiver_email] => [email protected]
[receiver_id] => NF2U526WE9V4Q
[residence_country] => US
[shipping] => 0.00
[tax] => 0.00
[txn_id] => 0TT528704A975920F
[txn_type] => web_accept
[verify_sign] => An5ns1Kso7MWUdW4ErQKJJJ4qi4-ADyFFb4dqerXFKlrykaeyytMaKio
)


Apr 09 2007 18:39 -- IPN INFO - POST VARS to be sent back for validation:
To: www.paypal.com:80
POST /cgi-bin/webscr HTTP/1.1
Host: www.paypal.com
Content-type: application/x-www-form-urlencoded
Content-length: 919
Connection: close

Array
(
[mc_gross] => 3.50
[address_status] => confirmed
[payer_id] => ANKECA9KZT4V2
[tax] => 0.00
[address_street] => ?????????
[payment_date] => 18:39:14 Apr 09, 2007 PDT
[payment_status] => Completed
[charset] => windows-1252
[address_zip] => 98584
[first_name] => Brenda
[mc_fee] => 0.40
[address_country_code] => US
[address_name] => Brenda ????
[notify_version] => 2.1
[custom] => zenid=0hbp4v4lmmhepn09e8qtql9pm5
[payer_status] => unverified
[business] => [email protected]
[address_country] => United States
[address_city] => ????????
[quantity] => 1
[verify_sign] => An5ns1Kso7MWUdW4ErQKJJJ4qi4-ADyFFb4dqerXFKlrykaeyytMaKio
[payer_email] => [email protected]
[txn_id] => 0TT528704A975920F
[payment_type] => instant
[last_name] => ????
[address_state] => WA
[receiver_email] => [email protected]
[payment_fee] => 0.40
[receiver_id] => NF2U526WE9V4Q
[txn_type] => web_accept
[item_name] => Golowe's Collector Stamps Purchase
[mc_currency] => USD
[item_number] => 1
[residence_country] => US
[payment_gross] => 3.50
[shipping] => 0.00
[cmd] => _notify-validate
)


Apr 09 2007 18:39 -- IPN INFO - Confirmation/Validation response
HTTP/1.1 200 OK
,Date: Tue, 10 Apr 2007 01:39:18 GMT
,Server: Apache/1.3.33 (Unix) mod_fastcgi/2.4.2 mod_gzip/1.3.26.1a mod_ssl/2.8.22 OpenSSL/0.9.7e
,Set-Cookie: cookie_check=yes; expires=Fri, 07-Apr-2017 01:39:18 GMT; path=/; domain=.paypal.com
,Set-Cookie: Apache=71.227.227.54.47571176169158559; path=/; expires=Thu, 02-Apr-37 01:39:18 GMT
,Connection: close
,Transfer-Encoding: chunked
,Content-Type: text/html; charset=UTF-8
,
,8
,VERIFIED
,0
,


Apr 09 2007 18:39 -- Breakpoint: 1 - Collected data from PayPal notification

Apr 09 2007 18:39 -- IPN INFO :: Transaction email details.
From IPN = [email protected] | [email protected]
From CONFIG = [email protected]

Apr 09 2007 18:39 -- Breakpoint: 2 - Validated transaction components

Apr 09 2007 18:39 -- Breakpoint: 3 - Communication method verified

Apr 09 2007 18:39 -- IPN NOTICE :: Could not find matched txn_id record in DB. Therefore is new to us.

Apr 09 2007 18:39 -- Breakpoint: 4 - Details: txn_type=unique ordersID = 0 IPN_id=0

Relevant data from POST:
txn_type = unique
parent_txn_id = None
txn_id = 0TT528704A975920F

Apr 09 2007 18:39 -- Breakpoint: 5 - Transaction type (txn_type) = unique

Apr 09 2007 18:39 -- IPN INFO :: Currency/Amount Details:
PayPal email address = [email protected]
| mc_currency = USD
| submitted_currency = USD
| order_currency = USD
| mc_gross = 3.50
| converted_amount = 3.50
| order_amount = 3.5

I uninstalled before applying the March 21 patch and reinstalled both IPN and Express modules after applying the last patch issued (March 21).
Hopefully this will give a clue?
Best!
John