"but you continue to ignore a specific question"

No, it's not been ignored. You keep drifting into meaningless territory. We can only respond to what is provided, and this seems to have been a developing storyline.

It seems you started this topic before the 2021 return got filed, and the input was to help avoid redundant amendments.

Now you have a 1099-R that was overlooked, with withholding that also was overlooked. Of course you need to amend 2020, but you will be amending it to report that a covid disaster distribution has also been fully repaid, which is treated as a rollover.

There would be no taxes to refund when a 1099-R had taxable income that was not reported. Now we also learn withholding was not listed on the return. None of this matters now, because you need to Amend 2020 to reflect the reality as you know it now.

You keep trying to recreate history, which is moot now.

I don't know how much more direct this can be. No one is dodging anything.