I have seen several of your replies in different places admonishing the filing of a superseding 1040 return. While I do understand the temporary confusion and delays these may cause, there are cases (which I won’t go into here) where filing a superseding return before the filing deadline would be the preferred method over filing an amended return after the filing deadline. One can find online articles by the National Taxpayer Advocate Service, an organization within the IRS itself, (as well as articles on other reputable financial sites), on how to file a superseding personal (i.e., 1040) return. The problem that arises is that unfortunately the IRS agents processing the returns don’t know how to handle them; that is, there a disconnect between the advice given to taxpayers and the training of the agents processing the returns.
While it is clear that a mailed superseded return would almost never be received in time to intercept an “erroneous refund” from an originally filed electronic return, eventually the superseding return (if postmarked before the filing deadline) should completely replace the original return and the taxpayer shouldn’t be charged interest if the correct payment was made when the superseding return was filed and the erroneous refund was timely returned. It does take time to sort out, so it’s something you absolutely want to try to avoid if possible. But, if taxpayers are being advised that an option is available, they shouldn’t be penalized or chastised for trying to responsibly follow the revision procedures just because agents aren’t trained on how to process these. One can find case law affirming the validity of superseding 1040 returns. These past two years have just been so overwhelming that patience and understanding is needed all the way around - by taxpayers and the IRS … as the IRS should continuously strive to improve clear communications and agent training.
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