26 U.S. Code § 6511 - Limitations on credit or refund
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https://www.law.cornell.edu/uscode/text/26/6511">https://www.law.cornell.edu/uscode/text/26/6511</a>
Note that the limitation applies to *credit* or refund.
There are many reasons one might need to prepare and file an original or amended tax return after the statute of limitations for obtaining a credit or refund has expired, but TurboTax has no way of knowing if the statute of limitations has expired under your particular circumstances. Therefore, TurboTax allows you to prepare the tax return and will always show the claim for credit or refund. The IRS simply won't give it to you if the statute of limitations has actually expired.
