That rule really is stupid.  I don't file many amended returns, but when I do it is usually correcting someone else's screw up.  And I was kind in saying that.  That just plain sucks.

As a side note, if that comment is spam I think they really need to start marking all of the Turdddotaxxer posts as spam.  Your post was valid, Turddotaxxer posts are inappropriate in a professional tax forum.