Duane paid his 2014 federal income taxes in January 2017 in the amount of $10,000, and then paid $4,000 interest and penalties on this amount in May 2018. In April 2020, Duane filed a claim for refund of the $1,000 as a result of a sizable operating loss from his business in tax year 2019. Can he recover the 2014-related amounts?