I have a client that recently got a CP2057 saying "we think you need to file an amended return for 2019".

He forgot a W2 for $900 wages, so it makes less than $200 difference on the return....why not just a CP2000? Will they not bother chasing down this money unless he files a 1040X?

Oddly enough the CP2057 doesnt show the withholding on the W2, just the income.....it was a SUB benefit for unemployment through the union, they always take withholding from those....so it would be even less of a balance due.