I am really bored this morning. I actually read the entire 10 pages of a CP2000 of a new client. I found out something new. I have always approached an amended return the same way. It did not matter if it was a client seeing an error or the IRS telling them there was an error. Always file with the center where the original return was filed. If there is a CP 2000 or other correspondence involved, I take a POA and call the service to let them know I will be filing the amended return and giv