TaxGuyBill and Rapid Robert - Thanks for the replies, but…

Does the following change your position? Also, §301.9100-2 quite possibly it may apply for a 12 month extension based on the following additional information:

2015 TAX RETURN:
4/7/16 EXTENSION FILED 8-3-17 RETURN FILED & ACCEPTED

2015 tax return was filed and accepted:
First year (2015) vehicle placed in service with the “ACTUAL METHOD” by Preparer A when STM (standard mileage method) should have been selected.

Basically the “Amended” return is correcting an inadvertent error within one month of filing the return. Also, there is no tax benefit by filing the “Amended” return.

§ 301.9100-2 Automatic extensions - Procedural requirements
NOTE (Procedural requirements. Any return, statement of election, or other form of filing that must be made to obtain an automatic extension must provide the following statement at the top of the document: "FILED PURSUANT TO § 301.9100-2".)

if interpreting § 301.9100-2 correctly – ON TOP OF THE “AMENDED” RETURN it should include "FILED PURSUANT TO § 301.9100-2")