Can one who withdrew funds from his retirement account in 2020 due to COVID pay the money back without paying taxes?

Section 2202 of the CARES Act, enacted on March 27, 2020, provided for some special rules for paying back distributions from retirement plans and IRAs if the withdrawal was related to COVID.  One new provision is that the amount withdrawn can be paid back over three years without having to pay any taxes on the withdrawal.  However, to do that, Form 8950E (now 8950F) must be filed with the tax returns for the three years.  This is a complicated form and many do not know how to fill it out correctly.  This results in the IRS looking for the taxpayer to pay the taxes on the entire amount withdrawn in the year withdrawn.  An amended return must be filed to correct the problem.  Also, if the taxpayer decides he wants to spread out the repayment one or two years after the withdrawal, he may go back and file amended rerturns for those years.