No, it does not.
Make sure that line 18 of IRS form 1040X reflects the overpayment of $2,600 from the original tax return.
IRS Instructions for Form 1040-X, page 9, states:
Enter the overpayment from your original return. If your original return was changed by the IRS and the result was an additional overpayment of tax, also include that amount on line 18.
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