After you file


@Mike9241 wrote:

if it's been more than 2 years since you paid the extra tax, the IRS, under the law, will deny your claim.


If that were the case, the IRS would not have sent the letter to @ethanyizheng stating the overpayment would be refunded in late 2019. 

 

Further, the response to the effect that @ethanyizheng disagreed with the notice should have been sufficient to establish a claim for a refund from overpayment. 

 

The service might be able to help in this instance and should definitely be the next step.