do you really mean 2021 because it is extremely strange that the IRS would take 9 years to issue a bill?
do you really need to amend? the IRS sent you a bill for not reporting gambling winnings. the only reason to amend is 1) the IRS wants an amended return or 2) you have more gambling losses to report and you can itemize your deductions. gambling losses which are a schedule A deduction can not exceed gambling winnings.
