Individual Income Tax: Research Question:
Thomas Wither submitted his 2016 tax return on time and elected married filing jointly status with his wife, Sarah Wither. Thomas and Sarah did not request an extension for their 2016 tax return. Their tax liability for 2016 was determined to be 110,000 for 2016, which they paid to the IRS. Three years later Thomas amended his return and claimed married filing separate status for 2016. By changing his filing status, Thomas seeks a refund for overpaying in 2016. Is Thomas allowed to change his filing status for the 2016 tax year and receive a refund with his amended return? Please provide citations using the IRS code and any court cases that might apply to this scenario.