If the IRS asks for Form 1040-X, provide them with Form 1040-X. This will show the IRS that there is indeed no change to your income or tax liability. Some IRS examiners ask for Form 1040-X even when it should be apparent from the $0 taxable amount calculated on Form 8606 that the Form 1040-X will show that there are no other changes to your tax return. These examiners apparently want this indication of no change to be explicit rather than implicit.
