Amended 2020 Return

[RWG1950]

On April 10th 2024 my new customer submitted paper amended tax returns for 2020, 2021 & 2022.
These were mailed in the same envelope. He says he used USPS Priority mail.
In November 2024 he & I called the IRS practitioner hotline & were advised the refunds for '21 & '22 were
in process but they had no record of receiving the '20 amended. We were further advised to re-submit it along with
proof of mailing and a letter of explanation. This was done.
We called IRS again today & they again said they still have no record of the receipt of the '20 amended return.
What recourse (if any) does the taxpayer have in this situation? Thanks for comments.

[RAG1775]

What a mess.
Anything I send as a paper file, document, etc. to the IRS is always sent certified mail return receipt. This is inexpensive insurance and proof that the IRS received the package.
If you think about the past, there were points in time when the IRS had tens of thousands of paper returns that were unprocessed. This is only to get worse with reduction in their workforce.
I would send in another, indicating in a cover letter that this is the 3rd submission. This will hopefully allow them to add a notation in the "file" in case one of the other 2020 amended returns show up.
Not much else you can do.

[Anarchrist]

he used USPS Priority mail.
advised to re-submit it along with proof of mailing and a letter of explanation. This was done.

Unfortunately, Priority Mail doesn't count as proof of mailing. Certified or an approved delivery service. Go ahead and submit it w/ an explanation, but warn the client that they're screwed.