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@Terry53029 wrote:

 The amended return must be filed within the time prescribed by law.

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First, you are not revoking it.  You are making it.

The time prescribed by law for filing the return is April 15th/October 15th (3.5 months and 9.5 months after the end of the tax year).  That has nothing to do with the 3 year limit for refunds.  To me, the Publication and Regulation is clear that it is not allowed after that.

However, at first glance it seems that Bob's cited 2008-54 may to allow it.  But I've also had a couple of glasses of wine, so I would need to look closer at that later.  😂🍷🍷