Doug Jones submitted his 2020 tax return on time and elected to file a joint tax return with his wife, Darlene. Doug and Darlene did not request an extension for their 2020 tax return. Doug and Darlene owed and paid the IRS $124,000 for their 2020 tax liability. Two years later, Doug amended his return and claimed married filing separate status. By changing his filing status, Doug sought a refund for an overpayment for the tax year 2020 (he paid more tax in the original joint return than he owed on a separate return). Is Doug allowed to change his filing status for the 2020 tax year and receive a tax refund with his amended return?