SUMMER 2021...
The notice is likely the result of an additional refund you should have recently received because of ARPA, (which was enacted after many taxpayers had already filed for Tax Year 2020).
You would receive an automatic additional refund because either:
1. You received Unemployment Insurance, which is now excluded from Taxable Income, AND/OR
2. You repaid Advance Premium Tax Credit, which was waived for Tax Year 2020 only.
The IRS is recalculating refunds in these scenarios automatically, which is why it reads like you amended a return when you actually didn't.
If you did not receive an additional refund from the IRS recently but received this notice, then you may want to pursue the matter further.
