I'm hesitant to deposit both the checks as then I'll owe to IRS. It seems like since it is not allowed to apply 2017 return to 2020 (and I did not apply that towards payment) so I should just ignore the 2020 check and deposit only the 2017 refund (with interest) check. Do I need to notify or return the other check to IRS? There was some note that if you do not agree with this adjustment then notify to IRS.
