Thanks for all the helpful information. The IRS did not see the error on the original return although I included all 1099-Rs showing withholding. So they billed her for the total amount due plus penalties and interest. I submitted an amended return in March as they told me to do...but when I called in May, they said they had sent it back to the taxpayer although had no notes as to the reason. Taxpayer says it wasn't received! So I sent another copy, certified mail, in May and when I called this week, it still wasn't scanned into the system although was delivered May 14 by USPS! So...it's a waiting game for now. Meanwhile, I feel better with the assurances from you experts that a refund should eventually be forthcoming and I have tax law citations to use if I need to argue with the IRS.