Yes that is the way I used to work it as well, however when you have a business and investment property, I’ve found it doesn’t always work out that way.
I got a notice in May 2021. We have accepted your 1040x for 2018. I have no recall of ever submitting this. If I did its over a year since then.
I wish there was an easy way us taxpayers could see what years are complete, what years are pending aka status, and what years haven’t been filed.
Deep state is operating deeper than ever before.