Hello out there,

I was asked; therefore, asking now. A person forgot to include 1099-INT due just now (2021) finding it amongst all the other paperwork one has shoved in desk drawers; asked to amend their tax return and upon entering it, realized the difference is $6.00 due (TY2019). Suggestions: submit the amendment or will the IRS just write it off as under a limit amount of collections. Does the IRS have an amount that it decides to write off as uncollectible? Thoughts?

Thank you all,