Your comment implies that I do not know IRS laws or procedures. I think that those of us who are familiar with being helpful and professional would call that being arrogant and not necessary. The question has still not been answered by anyone.  How many times can an amended return be electronically filed. Comments about processing times, doing returns correctly the first time, etc are not helping to answer my question. Here is a thought.... help or don't comment at all. Please and thank you!!