After you file

Ok, this seems a little more in line with what I was looking for.  Thank you.

I am curious myself however, so I did do some deeper digging on my own and stumbled upon the IRS manual, and found this bit right here in regards to my situation...

https://www.taxnotes.com/research/federal/internal-revenue-manual/25.6.1

"

(7) If the ASED has expired and the amended return is received showing a tax increase or credit decrease;

1. After the ASED, do not assess additional tax. Stamp the amended return Form 1040-X, 1120-X, etc., "Statute Expired" and input a TC 290 for a zero amount using the appropriate blocking series for the amended return. This is not a barred case for which a barred statute report is required. You must send the taxpayer Letter 2765C, Assessment Statute Expiration Date (ASED) Expired, stating that the amended return cannot be processed because the statute period for assessment has expired.

2. With remittance after the ASED, do not assess the additional tax. Stamp the amended return Form 1040-X, 1120-X, etc., "Statute Expired" and input a TC 290 for zero amount to allow the payment to refund back to the taxpayer. "Do not send the payment to Excess Collection File". You must send the taxpayer Letter 2765C, Assessment Statute Expiration Date (ASED) Expired, stating that the amended return cannot be processed because the statute period for assessment has expired and the payment is being refunded to the taxpayer."

So if I am reading this right, they may stamp my 2017 1040X Amendment as "Statute Expired" then refund my check payment and send me a "Letter 2765C, Assessment Statute Expiration Date (ASED) Expired" notice to notify me of their inability to process the Amended Return and accept my payment.  Someone else I asked about this situation told me pretty much the same thing, that they will reject my Amendment and return/refund my check payment, but I found it hard to believe, it looks like it may be true though, assuming I'm reading this correctly.   

To be honest, there's so many conflicting answers on this.  No one seems to know absolutely how this situation works.

EDIT:  Just did a bit more research and found this here as well...

https://www.socialgrep.com/search?query=001r%2CIf%2Cthey%2Creceive%2Cyour%2Cpayment%2Cwill%2Csend%2C....

[after clicking the link, click on the header "Comments"- it appears to be an archived post from Reddit]....

"Seriously, don't waste your time or the IRS's time.

If you filed your 2017 return on time (by April 15, 2018) and did not under-report your income by more than 25%, the Assessment Statute Expiration Date (ASED) has passed. If they receive your payment, they will send Letter 2765C and return any payment you made.

Your state statute of limitations will vary by state.

And nobody cares about the $20 understatement on your 2018 return.

See IRM 25.6.1.9.9.1:
https://www.irs.gov/irm/part25/irm_25-006-001r

>(7)If the ASED has expired and the amended return is received showing a tax increase or credit decrease;

>a. After the ASED, do not assess additional tax. Stamp the amended return Form 1040-X, 1120-X, etc., "Statute Expired" and input a TC 290 for a zero amount using the appropriate blocking series for the amended return. This is not a barred case for which a barred statute report is required. You must send the taxpayer Letter 2765C, Assessment Statute Expiration Date (ASED) Expired, stating that the amended return cannot be processed because the statute period for assessment has expired.

>b. With remittance after the ASED, do not assess the additional tax. Stamp the amended return Form 1040-X, 1120-X, etc., "Statute Expired" and input a TC 290 for zero amount to allow the payment to refund back to the taxpayer. "Do not send the payment to Excess Collection File" . You must send the taxpayer Letter 2765C, Assessment Statute Expiration Date (ASED) Expired, stating that the amended return cannot be processed because the statute period for assessment has expired and the payment is being refunded to the taxpayer."

So just curious if anybody here has any experiences involving Statute expired tax returns showing an increase in tax being rejected and refunded to the taxpayer?  Thanks....