Doug Jones timely submitted his 2014 tax return and elected married filing jointly status with his wife Darlene. Doug and Darlene did not request an extension for their 2014 tax return. Doug and Darlene owed and paid the IRS $124,000 for their 2014 tax year. Two years later, Doug amended his return and claimed married filing separate status. By changing his filing status, Doug sought a refund for an overpayment for the tax year 2014 (he paid more tax in the original joint return than he owed on a separate return). Is Doug allowed to change his filing status for the 2014 tax year and receive a tax refund with his amended return?