I have a client who is still waiting for the IRS to process their unemployment compensation exclusion adjustment to the tax return.  The client originally had a balance due but with the UCE adjustment has a refund.  The IRS notices said not to file an amended return for the UCE adjustment because the IRS will process the the adjustment and send taxpayers the adjusted amount on their return.  The IRS is sending my client letters for the balance due.  I called the IRS and talked to an agent who determined my client is eligible for UCE but said the adjustment hasn't been processed yet.  Is anyone else still waiting for IRS to process clients UCE adjustment?  Should I have my client pay the balance due and file an amended return for the UCE adjustment?