I understand that. This is my situation using example numbers.
Subject had income, including unemployment income, in 2020. Subject files taxes before the law changed and owes $500. This is accounting for everything in the return (all deductions, income, credits, etc...)
The law changed excluding the first $10,200 in unemployment income. Subject completes an amended return which now shows Subject is due a $1,000 refund. Again, this is accounting for everything in the return (all deductions, income, credits, etc...). Subject doesn't file the amended return at the guidance of TurboTax. Subject later receives $1,000 refund but not the $500 Subject had already paid.
So, if Subject had waited to file taxes until after the law change Subject would get a $1,000 refund. But Subject did not, filed early, paid $500 in owed taxes, and then received $1,000 refund. It should be noted that Subject did not receive an adjusted amount due to income changes, or other changes with filing. Subject received the exact amount of $1,000.
The question is, how can the Subject earn the same refund as if he had not filed taxes before the law change, and not receive back the $500 which was paid before the law changed. Also, Subject contacted the IRS who told Subject they were aware of this issue but did not know how they would handle it.
