On the IRS notice the only thing that applies to you will be the last bullet point ... the IRS considers incorrect stimulus credit on line 30 and the CTC on line 28 to be "math" errors on the return and the TT program is totally dependent on the user's input as to how much of the advance stimulus and CTC payments they got from the IRS. If the IRS disagrees with what you entered then they will adjust the return which will reduce your refund.
If you disagree with the IRS on the stimulus amount paid then you will have to initiate a trace on the missing payments ... this cannot be argued on the form 1040 or on the phone.
https://www.irs.gov/newsroom/questions-and-answers-about-the-third-economic-impact-payment-topic-j-p...
