PayPal changed the URL-encoding of the IPN Post string from upper case characters to lower case characters on February 15th, 2005.Example:
OLD - Lower Case
payment_date=10%3a31%3a39%20
NEW - Upper Case
payment_date=10%3A31%3A39%20
If you are having IPN problems since this date, please check to see if this might be a cause. Since most programming environments handle both upper and lower case, as they should, this is unlikely to be an issue.