IRS sent a notice to a client about 2019 missed stock sales, bottom line from IRS was incorrect so we e-filed an amended return and paid tax in Oct 2021.  Taxpayer just received a notice saying "We are unable to accept your amended return as filed.  Your amended return did not include the penalties as shown on out previous notice" with the notice continuing to tax/penalty assess them on the stock sales with no basis. In 30 years of tax preparation with 700+ individual returns per year, I have never seen an amendment rejected for such a reason.  Anyone seen this before?