Duane paid his 2010 federal income taxes in January 2013 in the amount of $ 10,000, and then paid $ 4,000 interest and penalties on this amount in May 2014. In April 2016, Duane filed a claim for refund of the $ 14,000, as a result of a sizable operating loss from his business in tax year 2015. Can he recover the 2010-related amounts?