That was not the issue.

"IRS no longer accepts LLC amendments unless the LLC had "elected out of the centralized partnership audit regime under section 6221(b)". 

States are ok for amendments.

There is another choice using an administrative adjustment filing.

Anyway, I was able to efile the amendment; hopefully as there was no $ change; it'll be accepted.  If not we have the back up for the reasons.

Thank you!