Original client return had a $5k refund that was applied to the next tax year.

However, the client is now having to amend this return, and with the new income recognition, now has an additional $20k in taxes.

Should I reduce the additional $20k in taxes by the $5k refund on the amended return and amend the following year as well? Do I pay the entire $20k in taxes on the amended return and leave the $5k "refund" as a payment on the following year's return?