I have the attached code that now produces an internal compiler error with Intel Fortran 2020.2.258 under Mac OS X.
This code compiles without error under Linux with Intel Fortran 2019.4.243 (220.127.116.11 20190416), and 2020.0.166 (18.104.22.168 20191121) among other older versions.
$ ifort -c reproducer.f90
reproducer.f90(22): catastrophic error: **Internal compiler error: internal abort** Please report this error along with the circumstances in which it occurred in a Software Problem Report. Note: File and line given may not be explicit cause of this error.
compilation aborted for reproducer.f90 (code 1)
On windows it is OK
C:\test>ifort -c reproducer.f90 Intel(R) Visual Fortran Intel(R) 64 Compiler for applications running on Intel(R) 64, Version 22.214.171.124 Build 20200306 Copyright (C) 1985-2020 Intel Corporation. All rights reserved. C:\test>
Also, compiles as originally posted with Intel Fortran versions 126.96.36.199 and 188.8.131.52 but not with versions 184.108.40.2068 or 220.127.116.119.
Oh and compiles fine with gfortran version 10.2.0
This is all running under Mac OS X 10.15.6.