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To clarify, they withheld the amount I owed for 2015 from my 2020 refund, so now don't owe for 2015 anymore. If I would have filed timely in 2015 I would have been owed a refund, which I know I wouldn't receive now (per the 3 year statute), but I'm wondering if I file 2015 now would they refund the amount they recently held from my 2020 refund.