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I suppose a pathological case is

 

1. File 23

2. Wait 23 accepted, Amend 22

3. Wait 22 Amend accepted, File 23 Amend

 

If #3 doesn't complete by extended 24 filing deadline, then 24 will need to use the wrong Cap Ls Carryfwd info and the vicious cycle continues and perpetually playing catch up to IRS amended return delay.

 

Would be nice to not get caught up in this potential hamster wheel. But only way is to file new return with correctly amended Cap Ls Carryfwd followed by the amended return...