You do not have to amend since you do not have anything to change (assuming you listed the correct SSN), but this is likely why you are being audited. I recommend sending a letter to the IRS explaining the issue, and including a copy of the return as filed with the corrected W2C. Send the letter certified mail to the agent listed on the letter of intent to audit and also to the IRS office where you mail your return. Since you may have e-filed, go here to find the address, based on where you live: Where to file addresses for taxpayers. Always keep a copy of what you send to the IRS for your records.
