There are those like you, who think IRS is incompetent – so incompetent, that they can’t recognize a three-digit code on a transcript that shows an amended return has already been filed (perhaps for some reason unrelated to unemployment, except it increases AGI above $150K) and therefore should be skipped in the “automated” refund process. “Automated” has the same meaning to IRS as the “automated underreporter” AUR program, where a real person has to look at every case before a notice is sent.

And then there are those like me, who give IRS credit for being barely competent to perform certain simple tasks. Perhaps you are right, and I am too kind in trying to see the best in the bureaucracy.