Thanks.
I should have been more clear. We received note from IRS that the first return is amended from MFJ to MFS. Then filed new MFS (1040) for secondary tax payer, and received inquiry for duplicate filing (LTR31C - asking the reason for MFJ first and next with MFS). Responded to IRS about twenty days ago explaining the first was adjusted to MFS. We are waiting for an update. Meanwhile, I was wondering if they deny the 1040 return, if primary can amend the MFS back again to MFJ and if it is allowed. Thanks for your response. We will wait to see what happens.
