@Just-Lisa-Now-   more or less yes   Depending on when it was repaid.   If that $15000 was repaid in 2021  2020 gets amended and 2021 reports less taxable.   If repaid in 2022 - nothing taxable in 2022 then would amend 2020 and 2021 

Not sure how IRS tracks all of this when partial payments are allowed for up to 3 years.