create table payment(
user_id int(11),
account int(11) not null,
zip int(11) not null,
dt date not null
);
insert into payment values
(1,123,55555,'2009-12-12'),
(1,123,66666,'2009-12-12'),
(1,123,77777,'2009-12-13'),
(2,456,77777,'2009-12-14'),
(2,456,77777,'2009-12-14'),
(2,789,77777,'2009-12-14'),
(2,789,77777,'2009-12-14');
select foo.user_id, foo.cnt from
(select user_id,count(account) as cnt, dt from payment group by account, dt) foo
where foo.cnt > 1;