Yes, thank you and let me clarify. A 2013 refund check was reissued twice (after significant time being expired) so it was good to cash (although probably not necessary if handing over to IRS for credit). I just wish I knew of something in writing one way or the other! The other thing IRS apparently does is ignore instructions on late filed returns; they may send a check (with interest) instead of abiding by the return directing overpayment go toward the following tax year’s est. tax.
