Thanks! That all makes sense *except* the SOL on the amendment. Are you talking about 26 U.S. Code § 6511 or is there some other section I'm missing? 6511(d)(2) looks like it would extend the time for a 2016 refund if it is due to a NOL carry back filed within the timeline (including extension) of the due date for the NOL loss year (2017) which for me is 10/16/2021.
