I would again point out my theory on why many accountants have no sense of humor, but it just gets me in trouble. 

Meanwhile, here is something serious from Politico's morning tax letter:

First, the timing: [Senator] Wyden’s office says that anyone eligible for the tax relief on unemployment insurance who has already filed their taxes for 2020 will need to fill out an amended return.

But Nina Olson, the former national taxpayer advocate, said it wouldn’t be too much more work for the IRS to do more of the heavy lifting — adjusting taxable income on its own and then sending out refunds.

The IRS would want Congress to specifically ask it to pull those levers, Olson added, but her suggestion would clearly be easier for taxpayers. As for the tax collector? The IRS will be in for more work, no matter what.

Keep in mind that the IRS will have to deal with all those amended returns spurred by waiving taxes on UI benefits. And that, Olson said, “really does create more processing burden for the IRS, which is struggling to dig itself out of last year’s correspondence and adjustments.”