Anonymous
Not applicable

After you file

the amended return will not work. apparently, you will report less revenue than was determined on audit so it's likely it will be rejected or you could find the IRS looking at it as fraudulent. we do not know what happened in the audit or why you couldn't prove to the IRS at that time that it was wrong.  you could hire a CPA or attorney that does tax litigation but It will do no good unless you can provide documentation to prove your position.