I used to be a tax attorney and one of my biggest frustrations was this exactly: If there is no money on the line, why would you want to get involved in a back and forth conversation with the IRS? They are asking for a 1040X - if all you need to do is copy your 1040 to a 1040x and add the requested form, why would you think that some other process that involves arguing with the IRS would be simpler?
Of course, you have the right to argue - and sometimes it makes sense to argue - like when there is question of how much you need to pay. But when it's just about filing a form that contains information that they already have - just filing is almost always the right answer.
