@vasile1 if you amendment is accepted (high probability), then you are not liable for the $251, even if the IRS doesn't process that amendment for months (which is likely the case).
There is no need to pay the $251 prior to April 15 and then wait for a refund.
It's just a matter of amending the tax return (which you have already done) to communicate to the IRS that under ITS RULES, you are not liable for the penalty.
You have done what is required: you are amending your 2024 tax return to communicate that under the rules for Form 2210 (and 2210ai), you are not liable for an underpayment penalty. Just sit back and "chill".
