I have a case that we’ve been attempting to resolve for 2 years. An amended return was filed a month after the original return, which resulted in an additional payment. IRS has been sending CP2000’s to client, having never processed her 1040X. Today client received a notice that a check sent with the 1040X in June of 2020 was deposited in March 2022 and the bank refused to accept a 2 yr old check. IRS is penalizing client $549 because bank refused the check. ……and so it goes.