You do not need to amend your tax return if you agree with the IRS change.
The IRS has a record of what you owe. You can make a payment without receiving a letter.
A direct online payment to the IRS would be best because you would not have a payment voucher without a letter and your payment may be misplaced, such as credited to the wrong year.
Verify the amount you owe by checking your IRS Online Account. You can also make a payment there. See Your Online Account.
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