I’m not sure where you are headed with your comment. The money is not the issue; the fact that taxes were not paid is the issue.
Turbo Tax, BTW, is pretty much idiot proof. My guess is he overrode the program or ignored an error message.
Sorry. You may not know. The error was discovered after the statute of limitations ran out. In other words, if he had paid too much the IRS would have denied him a refund, no matter how legitimate. In this case, he paid taxes after the period prescribed.
Unless the IRS claims evasion, which would be extremely difficult, the statute has run.
Like I said, if Congress says “no” to a refund after that period, they have to say “no” to an assessment. If they want to claim that he is unpatriotic for not paying taxes due, then they are unpatriotic for not allowing refunds after statute has run.
It’s the pot calling the kettle.