I guess my question may have been a little vague as it elicited a response that I already knew. I had already read through the information on the IRS page prior to you providing me the link. Please allow me to clarify.Originally in 2011, I failed to claim gross income
which amounted to somewhere around 34% of the amount I claimed. Because a company that I had done some work with failed to provide me with a 1099 misc. After a substantial amount of time the IRS decided that I owed them upwards of $6500 for failing to disclose the 1099 income
.The IRS seized both my 2012, 2013, and a portion of my 2014 refund to pay the outstanding balance from 2014. In November of 2015, I filed an amended return
, which was 6 months beyond the statute of limitations for claiming a refund. I didn't intend to get a refund, but I only wanted to add the additional income and take the associated deductions
in hopes of having them return what was taken to pay the supposed debt.Now, 6 months after filing
the amended return, I received the CP21B notice which showed all of the adjustments made to the 2011 return, and indicating there was a refund due from 2011 in the amount of $5183. The amended return that I sent in showed that a refund was owed in the amount of $5,998, so I supposed their calculations and mine are close.So here are my two questions:1. Does the IRS have to honor what they stated on the CP21B notice and actually send a refund even though I amended the return well after the 3 year statute of limitations for claiming a refund?2. Regardless of what happens for 2011, what do I need to do to get them to return the 2012, 2013, and the portion of the 2014 refund that they seized and applied to original 2011 balance?Thank you!