Why would someone pay taxes they don't owe?  Sounds like something left over from the days of Stalin.  File the amended return, and send a copy of it back to the address on any notice the IRS computer spits out.  There are still a few people left at IRS who know how to freeze an account for enough cycles to avoid another bill before the return is processed.  (Otherwise, when the opportunity arises ask for a CDP hearing -- that will stop the notices for another six months.)