So a client comes in with a letter from the IRS stating that the amended return that was submitted a year ago is all jacked up. 

"  Tax period Dec 31, 2019

There are errors on your 1040-X that need to be corrected and a new form 104X submitted.  Line 1, column A is incorrect.  Your original return also has your filing status as head of household but your amended return has you listed as single.  These items throw off all subsequent figures and schedule D tax computation"

Dear folks at the IRS, did happen to look at the actual 1040X and notice that the return was to amend his 2020 1040?  You would be amazed at what a difference a year makes 😬